New Zealand Legislation: Regulations
Regulations are laws made under Acts
(1) The conditions under which stores are subject to duty are as follows:
(a) where goods are entered as stores in accordance with regulation 19 of these regulations, but are not shipped on the designated craft or where no evidence of such shipment is produced to the satisfaction of the Chief Executive; or
(b) where stores, whether imported or shipped in New Zealand, are used or consumed in excess of the quantity approved by the Chief Executive for use on the craft while in New Zealand.
(2) Stores described in subclause (1) of this regulation shall be entered for home consumption and duty paid accordingly.