1. Notwithstanding Article 15(1), the consignee may be a professional trader without authorized warehousekeeper status. This trader may, in the course of his business, receive products subject to excise duty from other Member States under duty-suspension arrangements. However, he may neither hold nor dispatch such products under excise duty-suspension arrangements.
Subject to Community law, Member States may lay down specific rules for applying this provision to products subject to excise duty that are covered by special national distribution arrangements compatible with the Treaty.
2. The above trader may request, prior to the receipt of goods, to be registered by the tax authorities of his Member State.
A registered trader must comply with the following requirements:
(a) guarantee payment of excise duty under the conditions set by the tax authorities of his Member State, without prejudice to Article 15(4) laying down the liability of the authorized warehousekeeper of dispatch an