(1) Subject to any other provisions of this Act, and unless the context otherwise requires, every reference in any enactment, regulation, rule, order, or in any document in force or existing immediately before the commencement of this Act to the Customs Department shall, on and after the commencement of this Act, be read as a reference to the New Zealand Customs Service established by this Act.
(2) Subject to any other provisions of this Act, and unless the context otherwise requires, every reference in any enactment, regulation, rule, order, or in any document in force or existing immediately before the commencement of this Act to an officer of Customs shall, on and after the commencement of this Act, be read as a reference to a Customs officer appointed under this Act.
(3) Subject to any other provisions of this Act, and unless the context otherwise requires, every reference in any enactment, regulation, rule, order, or in any document in force or existing immediately before the commencement of this Act to the Comptroller of Customs shall, on and after the commencement of this Act, also be read as a reference to the chief executive of the New Zealand Customs Service.
(4) On and after the commencement of this Act,—
(a) all proceedings that were pending by or against the Customs Department immediately before the commencement of this Act may be carried on, completed, or enforced by or against the New Zealand Customs Service; and
(5) Every reference in any enactment in force immediately before the commencement, on 1 October 1996, of this Act to Schedule 3 of the Customs Act 1966 must, on and after that commencement, be read as a reference to (as the case may be)—
Section 294(5): substituted, on 1 January 2010, by section 11(3) of the Customs and Excise Amendment Act 2009 (2009 No 61).