(1) A consignment from another Member State may be delivered to -
(a) a tax warehouse, where the designated consignee is an authorised warehousekeeper,
(c) an exempt consignee, or
in the State.
(2) Without prejudice to subsection (1), the Commissioners may, subject to such conditions as they may prescribe or otherwise require, in the case of any consignment for -
(a) a tax warehouse, or
(b) a registered consignee other than a temporary registered consignee,
allow that consignment to be delivered to a place of direct delivery.
(3) [deleted]
(4) [deleted]
(5) Where, in respect of any consignment under the computerised system to an authorised warehousekeeper or registered consignee, the Commissioners receive an electronic administrative document from the competent authority of the Member State of dispatch, they shall forward that electronic administrative document to that authorised warehousekeeper or registered consignee.
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