(1) Subject to subsection (2), a consignment may be brought into the State only where the person who brings it, or any other person who arranges for it to be so brought -
(a) in advance of the dispatch of the consignment, declares to an officer the intention to bring the consignment, and secures the excise duty,
(b) pays the excise duty on the excisable products consigned,
(c) complies with such conditions as may be prescribed.
(2) Any consignment under subsection (1) shall be accompanied by a simplified accompanying document, and be delivered to the person designated as the recipient in that document.
(3) This section does not apply to any excisable products that are -
(a) relieved from excise duty under section 104(2), or
(b) acquired from a non-State vendor in accordance with section 109U.