(1) Before dispatching or transporting excisable products released for consumption in the State to a private individual in another Member State for that individual's own use and not for commercial purposes, a person resident or established in the State shall be approved by the Commissioners as a State vendor.
(a) The Commissioners may approve a person as a State vendor.
(b) Approval under paragraph (a) shall be granted for such periods and subject to such conditions as the Commissioners may think fit to impose and, in particular, a State vendor shall not be approved unless such vendor -
(i) secures, prior to the dispatch of excisable products, the duty payable in respect of those products in the Member State of Destination, and
(ii) agrees to keep such accounts, records and other data or information as may be specified by the Commissioners under the terms of such approval.
(c) The Commissioners may at any time for reasonable cause and following such notice as is reasonable in