A tax representative may be appointed by the authorized warehousekeeper of dispatch. This tax representative must be established in the Member State of destination and authorized by the tax authorities of that State. He must, instead of and in the place of the consignee without authorized warehousekeeper status, comply with the following requirements:
(a) guarantee the payment of excise duty under the conditions set by the tax authorities of the Member State of destination, without prejudice to Article 15(4) laying down the liability of the authorized warehousekeeper of dispatch and, if the case arises, the transporter;
(b) pay the excise duty of the Member State of destination at the time of receipt of the goods in accordance with the procedure laid down by the Member States of destination;
(c) keep an account of deliveries of products and advise the tax authorities of the Member States of destination of the place where the goods are delivered.