There may be times when you wish to take commercial goods out of New Zealand as accompanied luggage.
These goods will still be classed as exports and will be treated the same as goods taken out by any other means. They may well require an export entry clearance before leaving the country for example.
If you are taking goods out that you intend bringing back in – such as commercial samples or camera gear needed for an overseas shoot – these are classed as temporary exports. Customs needs to know about them in advance so as not to charge you duty when you bring them back into the country.