(1) Subject to section 104(2), the duties of excise imposed by the provisions referred to in section 97 shall apply in relation to excisable products released for consumption in another Member State and brought into the State.
(2) Subsection (1) shall not apply to any excisable products that have been released for consumption in another Member State and which are held on board a boat or aircraft making a sea crossing between another Member State and the State, where such excisable products are not available for sale or supply while such boat or aircraft is within the territory of the State.
(3) Subsection (1) shall not apply to excisable products that are brought into the State under cover of the simplified accompanying document, while such products remain under such cover.