1. The arrangements provided for in this Section shall not apply to the following transactions:
(a) transactions carried out on an occasional basis, as referred to in Article 12;
(b) supplies of new means of transport carried out in accordance with the conditions specified in Article 138(1) and (2)(a);
(c) [deleted]
2. Member States may exclude transactions other than those referred to in paragraph 1 from the arrangements provided for in this Section.