(1) A taxable person, or intermediary acting on behalf of a taxable person, who is identified in the State for the purposes of the import scheme, shall notify the Revenue Commissioners by electronic means when he or she commences or ceases his or her activity under the import scheme, or changes that activity in such a way that he or she no longer meets the conditions necessary for use of the import scheme.

(2) A taxable person, or where applicable, his or her intermediary, may not be registered in the State for the purposes of the import scheme if he or she -

(a) is already identified in another Member State for the purposes of this scheme, or

(b) is excluded from applying this scheme by Article 369r of the VAT Directive or Article 58 of the Implementing Regulation.

(3) The Revenue Commissioners shall establish and maintain a register (in this section referred to as the 'import scheme identification register') of persons who are identified in the State for the purposes of the import scheme.