(1) Liability for tobacco products tax shall arise at the time tobacco products are, either -

(a) released for consumption in the State, or

(b) following release for consumption in another Member State, brought into the State.

(2) Payment of tobacco products tax in respect of specified tobacco products shall be by means of the purchase of tax stamps issued by the Commissioners except where the Commissioners, in exceptional circumstances, permit payment to be subject to the provisions governing other tobacco products.

(3) Subject to section 74, the Commissioners shall only issue tax stamps on payment of an amount equivalent to the amount of tobacco products tax represented by such tax stamps.