(1) Where a consignment is delivered to the State by a certified consignor to a certified consignee, the certified consignee shall, in advance of the dispatch of the consignment and subject to such conditions as the Commissioners may prescribe or otherwise require -

(a) notify the Commissioners in such form as they may prescribe or otherwise require,

(b) provide security, valid throughout the European Union, for the excise duty on such consignment,

(c) pay the excise duty on the excisable products consigned.

(2) A consignment referred to in subsection (1) shall at all times be under cover of -

(a) an electronic simplified administrative document, or

(b) in any case where the computerised system was unavailable at the time of the consignment, and Article 38 of the Directive applied for the time being, a paper document containing all the data required for an electronic simplified administrative document,