Police say an Auckland couple crossed the alert level 4 border using their essential-worker exemptions, drove to Hamilton Airport and flew to their holiday home in Wanaka this weekend.
The 26-year-old woman and 35-year-old man have been summoned to appear in court next week.
"This calculated and deliberate flouting of the alert level 4 restrictions is completely unacceptable," said a police spokesperson.
The couple left Auckland on Friday and were located in Wanaka on Saturday afternoon.
Police say they will be prosecuted under the current Health Order for failing to return to their place of residence within the alert level 4 area after leaving for approved essential personal movement.
Wanaka mayor Jim Boult says everyone is feeling for Auckland who remains at alert level 4 but the incident is "extremely disappointing".
"Here we are enjoying all what level 2 brings to us and these people flout the rules and endanger the entire community and our livelihoods."
The incident is one of a small number at Auckland's southern boundary in recent days, as border staff report low traffic volumes at all the checkpoints that have been set up.
"What is most frustrating for police is that these incident detract from the overall high level of compliance shown to date by the public," the spokesperson said.
Three other people claiming to be essential workers tried to cross the alert level boundary at the Mangatawhiri Rd/State Highway 2 checkpoint on Saturday.
They presented checkpoint staff with a document containing the letterhead of an essential business, but after police questioning they admitted they did not have an exemption or the correct documents.
Police issued them a warning and recorded their details, with enforcement action possible if they breach restrictions again.
Officers at the Orams Rd checkpoint also stopped a drunk driver trying to travel northbound into Auckland overnight.
"It is fortunate this driver did not cause any harm to themselves or any other road users overnight," police said.
Sixty-seven people have been charged with 71 offences in Tāmaki Makaurau under alert level 4 so far, the majority of them for failing to comply with Covid-19 restrictions.
Police have received more than 7500 reports online and through the 105 phone line about breaches relating to businesses and mass gatherings of people in Auckland.
The 19-year-old disappeared without her wallet or mobile phone.