37A(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.

37A(1A)  Without prejudice to section 37 above, a direction under that section may–

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