Paragraph 5 Specific amendments

For subsection (1) of section 37A of the 1979 Act^f1 (initial and supplementary entries) there shall be substituted the following—

“(1)

The Commissioners may—

(a)

give such directions as they think fit for enabling an entry under regulation 5 of the Customs Controls on Importation of Goods Regulations 1991 to consist of an initial entry and a supplementary entry where the importer is authorised for the purposes of this section in accordance with the directions; and

(b)

include in the directions such supplementary provision in connection with entries consisting of initial and supplementary entries as they think fit.”