If you bring goods into New Zealand, you still have to pay duty on them, even if it's against the law to import those goods. This is because the law says that goods are not exempt from duty just because their importation is prohibited. You can find more information about this by looking at the earlier law that this rule is based on.
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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM7039333.
98: Production of licence, permit, or consent for goods, or
"Showing Customs your licence to bring restricted goods into New Zealand"
100: Duty on imported goods is debt owed to the Crown, or
"Importing goods into New Zealand means you owe the government money, called duty, that must be paid."
Goods are not exempt from duty just because their importation is prohibited under an enactment.
