Without prejudice to subsection (2) of section 104, any person acquiring for the purpose of importing into the State, excisable products released for consumption in another Member State, or importing such excisable products into the State, shall -
(a) declare to an officer his or her intention to acquire, and secure the excise duty on such excisable products in advance of the dispatch or collection of such excisable products from the other Member State,
(b) pay the excise duty on such excisable products in the manner prescribed, and
(c) comply with such conditions as may be prescribed in regulations under section 153.