(1) This section applies to the release of excisable products by an authorised warehousekeeper from a tax warehouse in the State for delivery under a suspension arrangement to another Member State, including delivery to -
(a) a free zone or free warehouse in another Member State for subsequent export from the Community, or
(b) otherwise to another Member State for such subsequent export.
(2) Subject to such conditions as the Commissioners may think fit to impose, an authorised warehousekeeper may release excisable products to which this section applies only where such products are intended for delivery to -
(a) a person authorised by the authorities of another Member State to operate a tax warehouse under Article 12 of the Directive,
(b) a trader registered with the authorities of another Member State under Article 16.2 of the Directive,
(c) a trader referred to in Article 16.3 of the Directive having a place of business in another Member State and who provides evidence, in advanc