# The Customs and Excise (Single Market etc.) Regulations 1992, Paragraph 5: Specific amendments


For subsection (1) of section 37A of the 1979 Act (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.”

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Source: https://www.legislation.gov.uk/uksi/1992/3095/schedule/1/paragraph/5 (the official version)
Page: https://openlegislation.uk/customs-and-excise-single-market-etc-regulations-1992/schedule-1/paragraph-5
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.