(1) This section applies to the receipt of excisable products under a duty-suspension arrangement by persons resident or established in the State from a person authorised by the authorities of another Member State to operate a tax warehouse under the provisions of Article 12 of the Directive.
(2) An authorised warehousekeeper may receive excisable products from a person authorised by the authorities of another Member State to operate a tax warehouse under the provisions of Article 12 of the Directive.
(3) It shall be unlawful for any person, other than an authorised warehousekeeper, to receive excisable products under a duty-suspension arrangement from a person authorised by the authorities of another Member State to operate a tax warehouse under the provisions of Article 12 of the Directive unless he is -
(a) a registered trader, or
(b) a non-registered trader and complies with the provisions of subsection (5).
(a) This subsection applies to the trader referred to in paragr