37B(1)  The Commissioners may, if they think fit, direct that where–

(a)such goods as may be specified in the direction are imported by an importer authorised for the purposes of this subsection;

(b)the importer has delivered a document relating to the goods to the proper officer, in such form and manner, containing such particulars and accompanied by such documents as the Commissioners may direct; and

(c)the document has been accepted by the proper officer,

the goods may be delivered before an entry of them has been delivered or any duty chargeable in respect of them has been paid.

37B(1A)  The Commissioners may, if they think fit, direct that where–

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