New Zealand Legislation: Acts
Acts are laws made by Parliament
For the purposes of this Part of this Act, goods are deemed to be removed for home consumption when the goods are physically removed from a Customs controlled area otherwise than when they are—
(a) moved to another Customs controlled area pursuant to an approval given by the Chief Executive and for such purposes as may be approved by the Chief Executive; or
(b) temporarily removed pursuant to an approval given by the Chief Executive and for such purposes as may be approved by the Chief Executive; or
(c) removed for export or to an export warehouse.
Compare: 1966 No 19 s 17A; 1986 No 44 s 5