OBS_VALUE: <ul><li><a href=http://www.legislation.govt.nz/regulation/public/1996/0232/145.0/DLM220031.html target=_blank>Customs and Excise Regulations 1996- by clauses(Customs and Excise Regulations, SR 1996/232, adopted 19.8.1996, with latest modifications of 1 July 2021, sections 3 and 4.)</a></li></ul>