(1) In this section -

"applicant" means a person who has applied in writing for authorisation under subsection (2);

"authorised" means authorised as a registered consignee under this section;

"conditions of authorisation" means the conditions referred to in subsection (2)(b).

(2) The Commissioners may, under this section, authorise a person who has applied to them in writing as a registered consignee -

(a) for consignments of specific types of excisable products, and

(b) for such period, and subject to such conditions as the Commissioners may think fit to impose.

(3) Without prejudice to the generality of subsection (2)(b), an authorisation under subsection (2) may be limited to -

(a) a specified quantity of excisable products,

(b) a single consignment,

(c) a single consignor, or

(d) a specified period,

in any case where consignments are to be delivered only occasionally.

(4) A registered consignee shall -

(a) provide security for the excise duty on every consignment to be received, before such consignment is dispatched, and