(1) Sections 115, 116 and 117 shall not apply where the movement of excisable products takes place under a customs procedure in accordance with the provisions of paragraph 2 of Article 5 of the Directive, that is where such products are -
(a) coming from, or going to, third countries or territories excluded by section 96 from the territory of the Community and placed under one of the customs suspensive procedures listed in Article 84(1)(a) of Council Regulation (EEC) No. 2913/92 [O.J. No. L302 of 19 October, 1992, p.19] or in a free zone or a free warehouse, or
(b) dispatched between Member States via an EFTA country or between a Member State and an EFTA country under the internal Community transit procedure or via one or more non-EFTA third countries under cover of a TIR or ATA carnet.
(2) A word or expression that is used in this section and is also used in Article 5 of the Directive (as amended by Council Directive 92/108/EEC of 14 December 1992 [O.J. No. L390 of 31 December,