OBS_VALUE: <ul><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 December 2020, Section 135 (Release of goods subject to duty))</a></li><li><a href=https://www.customs.govt.nz/personal/send-and-receive-items/receive-items-from-overseas/ target=_blank>New Zealand Customs Service, Receive items from overseas(Receive items from overseas, last updated on 24 March 2021)</a></li></ul>