Anti-Money Laundering and Countering Financing of Terrorism Act 2009

Enforcement - Offences - Offences relating to cross-border transportation of cash

107: Failure to report cash equal to or above applicable threshold value received by person in New Zealand from overseas

You could also call this:

"Not reporting cash from overseas that's above a certain amount"

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

You commit an offence if you do not make a cash report when you receive cash from overseas that is equal to or above a certain amount. You must make this report according to the rules set out in subpart 6 of Part 2. You will only be in trouble if you do not have a good reason for not making the report.

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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=DLM2140990.

Topics:

Money and consumer rights > TaxesCrime and justice > Criminal law

106: Failure to report cash equal to or above applicable threshold value moved into or out of New Zealand, or

"Not telling authorities about large cash amounts moved in or out of New Zealand"

108: Structuring cross-border transportation to avoid application of AML/CFT requirements, or

"Breaking rules by planning trips to hide money from anti-money laundering laws"

Part 3Enforcement
Offences: Offences relating to cross-border transportation of cash

107Failure to report cash equal to or above applicable threshold value received by person in New Zealand from overseas

A person commits an offence if the person fails, without reasonable excuse, to make or cause to be made a cash report, in accordance with subpart 6 of Part 2, concerning cash equal to or above the applicable threshold value that the person has received in New Zealand from overseas.

Notes

Section 107 heading: amended, on 11 August 2017, by section 43(1) of the Anti-Money Laundering and Countering Financing of Terrorism Amendment Act 2017 (2017 No 35).
Section 107: amended, on 11 August 2017, by section 43(2) of the Anti-Money Laundering and Countering Financing of Terrorism Amendment Act 2017 (2017 No 35).