Leaving
New Zealand soil is not necessary to breach currency smuggling rules. Xiaosheng Yu breached reporting rules by not
declaring $136,452 in Chinese yuan before passing through customs clearance at
Auckland airport en route to Hong Kong.
The Court of Appeal was told currency
owned by Yu but held in his wife’s handbag was detected by a Customs dog just
prior to their boarding at Auckland airport.
A search of checked baggage uncovered currency valued in total at some
$136,000. Cash movements of $10,000 or
more must be declared under the Anti-Money Laundering and Countering Financing
of Terrorism Act. Yu did not declare the
cash. He said no offence has been
committed until he had left New Zealand.
An offence of attempting to smuggle currency arises just after the last
official opportunity to disclose cash to a Customs officer at a Customs
checkpoint, the Court ruled. Cash
reports, when required, must be made when handing over departure cards.
Yu v. Customs – Court of Appeal (20.04.16)
16.061