441Entry required for human remains

1. This section applies to human remains—

2. that are being brought into, or taken out of, New Zealand; and
3. that are not goods.

4. The human remains must be entered as if they were goods being imported or exported (as the case may be).

5. The following provisions apply with any necessary modifications:

6. section 75(1), (4), and (5):
7. section 78:
8. section 89(1) and (3) to (6):
9. section 92:
10. sections 363 to 365 and any other offences relating to a provision referred to in paragraphs (a) to (d):
11. section 405.