OBS_VALUE: <ul><li><a href=http://www.legislation.govt.nz/regulation/public/1996/0232/latest/whole.html#DLM220031 target=_blank>Customs and Excise Act 2018- view whole(Customs and Excise Regulations, SR 1996/232, adopted 19.8.1996, with latest modification of 01 April 2019, Sections 72-73. )</a></li><li><a href=https://www.customs.govt.nz/business/tariffs/tariff-ruling-request/ target=_blank>New Zealand Customs Service, Tariff ruling request(Tariff ruling request, last updated: 26 July 2019)</a></li><li><a href=http://www.legislation.govt.nz/act/public/2018/0004/latest/whole.html target=_blank>Customs and Excise Act 2018- view whole, latest version(Customs and Excise Act, No.4,  adopted 29.03.2018, with latest modifications of 1 July 2020, Section 102)</a></li></ul>