Extract from the New Zealand Customs Tariff.

"Passengers' baggage and effects including only wearing apparel and other personal effects that have been worn or are in use by persons arriving in the Colony'; also implements, instruments, and tools of trade, occupation, or employment of such persons; and household effects not exceeding £100 in value used abroad for more than a year by the persons or families bringing them to the Colony, and not intended or any other person or persons or for sale; also Cabin furnishings belonging to such persons.—Free."