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- Original (As made) - English
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14.—(1) Caiff un o swyddogion Cyllid a Thollau, pan fo arolygydd yn gofyn iddo wneud hynny yn unol ag erthygl 13(1), gadw am ddim mwy na dau ddiwrnod gwaith unrhyw ddeunydd perthnasol neu unrhyw gynhwysydd, unrhyw becyn neu unrhyw gargo o unrhyw fath sydd wedi bod mewn cysylltiad â’r deunydd hwnnw neu y gallai fod wedi bod mewn cysylltiad â’r deunydd hwnnw ac y cyfeirir ato yn y cais hwnnw, os yw’r deunydd, y cynhwysydd, y pecyn neu’r cargo o dan oruchwyliaeth tollau yn unol ag Erthygl 134 o’r Cod Tollau.
(2) Caiff Comisiynwyr Cyllid a Thollau Ei Mawrhydi roi cyfarwyddydau ynglŷn â sut i ymdrin ag unrhyw ddeunydd perthnasol a gedwir o dan baragraff (1) yn ystod y cyfnod pan gaiff ei gadw.
(3) Mewnforiwr unrhyw ddeunydd perthnasol a gedwir o dan baragraff (1) sy’n gyfrifol am gostau storio’r deunydd yn ystod y cyfnod pan gaiff ei gadw.
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