(1) With the exception of excisable products -
(a) referred to in subsection (2) of section 106, and
(b) dispatched or transported by or on behalf of a State vendor or a non-State vendor in accordance with the provisions of section 107,
excisable products, in the course of delivery -
(i) from another Member State to any person in the State,
(ii) from any person in the State to any person in another Member State, and
(iii) from the State through another Member State to a place of destination in the State,
(iv) through the State from another Member State to a place of destination in that Member State,
(v) from one Member State through the State to another Member State,
(vi) to the State from another Member State in a case where exemption from excise duty applies under section 113(1), and
(vii) from the State to another Member State under any exemption provided for in paragraph 1 of Article 23 of the Directive,
shall, at all times while within the State during the course of such de