CIGARETTES AND SMOKING Smoking is outlawed on most public transport and in many public buildings, and smoking in restaurants is strongly discouraged if not banned. Cigarette advertising has long been outlawed and now sponsorship has gone the same way, with the cigarette-tax-funded Smokefree organization standing in where Rothman's and others have been ousted. Consequently cigarettes are expensive and best bought duty-free on arrival.

DATES New Zealand follows Britain's lead with dates, and 1/4/2000 means April 1 not January 4.

DEPARTURE TAX A departure tax (to be paid in NZ currency) is charged to everyone over the age of 12. If you are leaving from Auckland this is $20, while Wellington and Christchurch charge $25. This is occasionally included in the air-ticket price, but more often you have to pay at the airport; keep some cash handy or pay by credit card.

ELECTRICITY New Zealand operates a 230/240volt, 50Hz AC power supply, and sockets take a three-prong, flat-pin type of plug. North American appliances require both a transformer and an adaptor, British and Irish equipment needs only an adaptor and Australian appliances need no alteration. Suitable adaptors are widely available in New Zealand and at most international airports.

EMERGENCIES Dial 111

FLOORS What would be called the first floor in the US is the ground floor in NZ, the one above is known as the first, and so on.

GST A Goods and Services Tax is charged at 12.5 percent on almost all items and services and is included in the price quoted, except for some business hotels where rates will be clearly marked GST-exclusive. GST exemption is available on more expensive items bought at shops bearing the "Duty-Free Shopping" sticker which are to be sent or taken out of the country.

MEASUREMENTS New Zealand uses the metric system of measurements. Distances are in kilometres, petrol is bought in litres, and food is weighed in kilos .

PHOTOGRAPHY Film is widely available, but at a price - and processing is expensive, too. For transparencies, Fujichrome Velvia seems to be particularly good at capturing New Zealand's intense blues and greens and costs around $27 for 36 exposures, plus $15 for processing.

SEASONS Don't forget that in the southern hemisphere the seasons are reversed. Summer lasts from November to March, and winter from June to September, with a couple of transitional months in between that pass for spring and autumn.

TIME New Zealand Standard Time (NZST) is 12 hours ahead of Greenwich Mean Time, so at noon in New Zealand, it's midnight in London, 7pm in New York, 4pm in Los Angeles, and 10am in Sydney. From the first Sunday in October to the third Sunday in March, Daylight Saving puts the clocks one hour further forward.

TIPPING There is never an expectation of a tip, though reward for exceptional service is always welcomed.