Anti-Money Laundering and Countering Financing of Terrorism Act 2009

AML/CFT requirements and compliance - Cross-border transportation of cash

71: Information to be forwarded to Commissioner

You could also call this:

"Telling the Commissioner about important reports"

Illustration for Anti-Money Laundering and Countering Financing of Terrorism Act 2009

You need to tell the Commissioner about certain reports. If you make a report to a Customs officer, they must send it to the Commissioner as soon as possible. If a Customs officer finds cash that should have been reported, they must tell the Commissioner about it as soon as possible. The Commissioner decides how these reports should be made. You must keep a record of when a cash report is made, who made it, and when it was made. The chief executive of the New Zealand Customs Service must keep this record for at least one year. You can compare this to s 42 for more information. The Customs officer must follow the rules when making these reports. The reports are important for the Commissioner to know about.

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This page was last updated on 4 December 2025

View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM2140936.

Topics:

Money and consumer rights > TaxesGovernment and voting > Government departments

70: Reporting requirements, or

"Telling authorities about suspicious activities in writing"

72: When and how civil penalty proceedings brought, or

"How to take someone to court for not following the money laundering rules"

Part 2AML/CFT requirements and compliance
Cross-border transportation of cash

71Information to be forwarded to Commissioner

If a report is made to a Customs officer under this subpart, that officer must, as soon as practicable, forward the report to the Commissioner.
If, in the course of conducting a search under this Act, a Customs officer discovers any cash in respect of which a report is required to be made under this subpart but has not been made, that officer must, as soon as practicable, report the details of the search, and of the cash, to the Commissioner.
Every report made under subsection (2) must be in the form that the Commissioner may determine after consultation with the chief executive of the New Zealand Customs Service.
The chief executive of the New Zealand Customs Service must—
cause a record to be made and kept of—
1. each occasion on which a cash report is made to a Customs officer; and
2. the details of the identity of the person making the cash report; and
3. the date on which the cash report is made; and
ensure that the record is retained for a period of not less than 1 year after the date on which the cash report is made.

Compare

s 42