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37.—(1) Mae gan berson sydd, drwy gytundeb gyda'r Comisiynwyr, yn casglu ffioedd ar eu rhan ac yn talu, neu'n rhoi sicrwydd y telir, ffioedd ar nwyddau ym meddiant y person hwnnw, hawlrwym ar y nwyddau hynny am y swm a dalwyd neu'r sicrwydd a roddwyd mewn perthynas â hwy.
(2) Caiff glanfäwr neu gludydd nad yw'n atebol i dalu ffioedd, dalu neu, drwy gytundeb gyda'r Comisiynwyr roi sicrwydd am y ffioedd ar nwyddau sydd yng ngofal y glanfäwr neu'r cludydd, ac os digwydd hynny bydd gan y glanfäwr neu gludydd hawlrwym cyffelyb ar y nwyddau am swm y ffioedd hynny, fel y byddai gan y glanfäwr neu'r cludydd mewn perthynas â ffioedd am ddiogelu neu gludo'r nwyddau, yn ôl fel y digwydd.
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