When you export goods from New Zealand, the time of exportation is important. You need to know that goods are treated as exported when the craft they are on leaves the last Customs place in New Zealand. This is the point when the craft is heading to a place outside New Zealand.
This rule has some exceptions, which are explained in sections 89(2) and 176(2). You can find more information about these exceptions by looking at sections 89(2) and 176(2). These sections will help you understand when the time of exportation might be different.
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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM7039305.
For the purposes of this Act, the time at which goods are treated as exported is the time when the exporting craft departs from the last Customs place at which the craft calls before proceeding to a point outside New Zealand.
Subsection (1) is subject to sections 89(2) and 176(2).
