(1) In this section "special arrangements for value-added tax on import" means the arrangements provided for in this section for the payment of value-added tax on import by the person presenting the goods to customs on behalf of the person to whom the goods are destined.

(2) Where -

(a) goods are imported into the State in a consignment with an intrinsic value which does not exceed €150,

(b) the goods referred to in paragraph (a) are not subject to duties of excise,

(c) the arrangements set out in section 91I have not been used to pay the value-added tax due on importation, and

(d) the dispatch or transport of the goods ends in the State,

the person presenting the goods to customs may pay the value-added tax on import due on behalf of the person to whom the goods are destined.

(3) A person who wishes to apply the special arrangements for value-added tax on import shall -