The time within which entry of goods to which section 39(1) of the Act applies must be made is—
(a) in the case of goods imported by sea, not more than 5 days before the date on which the goods are to be imported but within 20 working days after the date of importation of the goods:
(b) in the case of goods imported by air, not more than 1 day before the date on which the goods are to be imported but within 20 working days after the date of importation of the goods:
(c) in the case of goods removed for home consumption from a Customs controlled area licensed for the purpose described in regulation 6(b), within 15 working days from the end of the month in which the goods were removed from the Customs controlled area:
(d) in the case of goods entered by way of an Import Entry for Transportation in New Zealand or for Removal for Export as prescribed by the chief executive in rules made under section 288(1)(d) of the Act where a further entry is required by those rules, within 20 working days after the date on which the first entry was made in respect of those goods.