Despite section 341, if the amendment of a Customs ruling has the effect of increasing any liability for duty in respect of any goods, the ruling given before the amendment applies to those goods,—
(a)
if the goods are imported—
(i)
within 3 months after the date on which the notice of the amendment is given; and
(ii)
under a binding contract entered into before that date; or
(b)
if the goods have left the place of manufacture or the warehouse in the country from which they are being exported for direct shipment to New Zealand on or before the date on which the notice of the amendment is given; or
(c)
if the goods are imported on or before the date on which the notice of the amendment is given but have not been entered for home consumption.