Cap. 382 чл. 10CRegistered merchant.

(1) Notwithstanding the provisions of article 10, the registered merchant shall be a professional trader without the status of authorised warehouse keeper. This trader may, in the course of his business, dispatch and, or receive goods subject to excise duty, mentioned in Part B of the Fourth Schedule and, in Schedule Five A,

Five B, Five C, Five D, Five E, Five F, Five G, Five H and Five I.

(2) Such a merchant shall, before starting to dispatch or to receive the objects, request to be registered by the Commissioner.

(3) A registered trader must observe the following requirements:

(a) before dispatch or receipt of the excisable goods, he shall guarantee the payment of excise duty, under the conditions fixed by the Commissioner;

(b) at the end of the transaction, he shall enter into his accounts the excisable goods that would have been received or dispatched;

(c) consent to all monitoring and stock checks enabling the Commissioner to verify that the goods have actually been dispatched or received: Provided that where a registered merchant receives excisable goods only occasionally, the authorisation granted by the Commissioner shall be limited to a specified quantity of excisable goods, a single consignor and a specified period of time or a single transaction. The Commissioner may limit the authorisation to one transaction.