(1) Subject to such conditions as the Commissioners may prescribe or otherwise impose, a full relief from excise duty shall be granted, by way of remission or repayment, on any excisable products that are shown to the satisfaction of the Commissioners to be delivered -

(a) under diplomatic arrangements in the State,

(b) to international organisations recognised as such by the State, and the members of such organisations based in the State, within the limits and under the conditions laid down by international conventions establishing such organisations or by other agreements,

(ba) to the armed forces of a State party to the North Atlantic Treaty (signed at Washington on 4 April 1949) in the State, but not the Defence Forces, for the use of those armed forces, for the civilian staff accompanying them or for supplying their messes or canteens;

(bb) to the armed forces of a Member State (other than the Defence Forces) in the State, for the use of those armed forces, for the civilian staff accompanying them or for supplying their messes or canteens, when such forces take part in a defence effort carried out for the implementation of an activity of the European Union under the common security and defence policy as set out in Section 2 of Chapter 2 of Title V of the Treaty on European Union;

(c) for consumption under any agreement entered into between the State and a country other than a Member State where such agreement also provides for exemption from value-added tax,