• “(g) ships and aircraft leaving New Zealand under their own power, other than those—

  • “(i) that—

    • “(A) were imported under the authority of section 116 of the Act; and

    • “(B) on importation, were entered on a temporary import entry; or

  • “(ii) that—

    • “(A) were imported for a charter or lease in New Zealand; and

    • “(B) on importation, were entered on a standard import entry; or

  • “(iii) that have been sold, and are leaving for delivery outside New Zealand; or

  • “(iv) that are leaving for sale outside New Zealand:”.

“61 Goods destroyed, pillaged, or lost

• The chief executive must not under section 113(1)(a) of the Act refund or remit duty on any goods unless satisfied—

  • “(a) that the goods were destroyed, pillaged, or lost before their release from the control of the Customs; and

  • “(b) that the destruction, pillage, or loss of the goods was not caused by the wilful act or negligence of their importer, the licensee of any Customs controlled area where they had been stored, or any employee of or person acting on behalf of their importer or any such licensee; and

  • “(c) in the case of goods destroyed, pillaged, or lost after being removed from one customs controlled area (the first area) and before being delivered to another (the second area),—

    • “(i) that the chief executive had, before they were removed from the first area, given their importer or the licensee of the first area (as the case may be) written permission to remove them; and

    • “(ii) if the permission had been given subject to conditions, that—

      • “(A) their importer or the licensee of the first area (as the case may be) has kept a written record of the steps taken to comply with the conditions; and

      • “(B) the conditions have been fully complied with; and

    • “(iii) that the destruction, pillage, or loss of the goods was not caused by the wilful act or negligence of any person involved in their removal from the first area, transport from the first area to the second area, or delivery to the second area.”

• “(c) Cash totalling $10,000 or more.

  Note: Under the Anti-Money Laundering and Countering Financing of Terrorism (Cross-border Transportation of Cash) Regulations 2010, cash includes not only New Zealand currency but also foreign currency and bearer-negotiable instruments (such as bills of exchange, cheques, promissory notes, bearer bonds, traveller’s cheques, money orders, postal orders, and other similar orders). Cash must be declared on the appropriate form prescribed by those regulations.”

• “(e) Cash totalling $10,000 or more.

  Note: Under the Anti-Money Laundering and Countering Financing of Terrorism (Cross-border Transportation of Cash) Regulations 2010, cash includes not only New Zealand currency but also foreign currency and bearer-negotiable instruments (such as bills of exchange, cheques, promissory notes, bearer bonds, traveller’s cheques, money orders, postal orders, and other similar orders). Cash must be declared on the appropriate form prescribed by those regulations.”