New Zealand Customs Service, Te Mana Ārai o Aotearoa
Applies the ruleAdministers the border and publishes the Working Tariff Document, including Part II Concessions - the instrument that decides whether a household arrives duty-free. Concession reference 80 is approved by the Minister under section 8 of the Tariff Act 1988 and is published by Customs as a PDF at https://www.customs.govt.nz/media/l0wnwv55/concessions.pdf. Its own guidance pages reproduce the concession's seven qualifying documents and its 21-month and five-year rules accurately, and add what the concession leaves undefined, such as what counts as a household effect.
The body that applies the rule and decides applications. It publishes what it requires, which is authoritative about its own practice but is not the text of the law.
www.customs.govt.nzCannot be cited for
The concessions PDF carries no date, no version number and no amendment history, so there is no cut-off to record against a citation of it and no way to tell from the document when it last moved. Amendments are announced separately as important notices, and finding them is a separate search. Customs' guidance pages are an agency's reading of the concession and must not be cited as the concession: the list of what counts as a household effect, and the statement that student visa holders do not qualify, are both Customs' own and appear nowhere in the Tariff. It cannot be cited for biosecurity, which is the Ministry for Primary Industries, or for immigration status, which is Immigration New Zealand. Addresses under /personal/move-or-return-to-nz/ return the publisher's own not-found page. The live path is /travel-to-and-from-new-zealand/move-to-new-zealand-permanently/.
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