Customs Act 1901
(a) are exported to New Zealand; and
(b) are claimed to be Australian originating goods for the purpose of obtaining a preferential tariff in New Zealand;
Failing to answer a question when required to do so by an officer may be an offence: see section 243SA. However, a person does not have to answer a question if doing so would tend to incriminate the person: see section 243SC.126AJD(2) Disclosing answers to New Zealand customs official
An authorised officer may, for the purpose of verifying a claim for a preferential tariff in New Zealand, disclose any answers to such questions to a New Zealand customs official.