(1) The Commissioners may, for the purpose of managing, receiving and collecting excise duty on the excisable products referred to in section 104, or for the protection of the revenue derived from such duties, make regulations.
(2) In particular, but without prejudice to the generality of subsection (1), regulations under this section may make provision -
(a) governing the securing, paying, collecting, remitting and repaying of excise duty on excisable products;
(b) governing the conditions to be complied with by a person who acquires excisable products released for consumption in another Member State for importation into the State;
(c) governing the conditions to be complied with by a non-State vendor in relation to excisable products being dispatched by him or on his behalf to the State;
(d) governing the registration, and the conditions to be attached to such registration, of a registered trader, including the provision of security, the accounts and records to be kept and the c