The law says regulations can decide when something a Customs officer does outside New Zealand is treated as if it happened in New Zealand. This can include decisions made by a Customs officer or other activities they carry out while outside the country. You need to know that these regulations are about what Customs officers do, not about what you do when you are outside New Zealand.

When regulations are made about Customs officers working outside New Zealand, they do not require you to do or not do something outside the country. They also do not make you responsible for getting someone else to do or not do something outside New Zealand. This is important to understand because it affects how the law applies to people who are not Customs officers.

The regulations made for Customs officers working outside New Zealand cannot be used to accuse someone, other than a Customs officer, of doing something wrong when they are outside the country. This means that if you are not a Customs officer, you will not get in trouble for something that happens outside New Zealand because of these regulations.