When you bring a vehicle into New Zealand, it's considered 'imported' at a specific time. This happens when the vehicle is officially checked and approved to enter the country under the rules of this law. It's like getting a special stamp that says the vehicle is okay to be in New Zealand. This rule is part of the 'Clean vehicle standard' section of the Land Transport Act 1998.
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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=LMS649415.
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For the purposes of this Part, a vehicle is imported into New Zealand at the point at which the vehicle is certified for entry under this Act.
