(1) Where -
(a) goods from another Member State were imported into the State on or before the 31st day of December, 1992, and
(b) the tax referred to in section 2(b) was not chargeable because the goods were, at the time of such importation, placed under one of the arrangements referred to in subparagraph (b) or (c) of paragraph 1 of Article 14, or subparagraph A of paragraph 1 of Article 16, of Council Directive No. 77/388/EEC of 17 May 1977, and
(c) the goods are still subject to such an arrangement on the 1st day of January, 1993,
then, the provisions in force at the time the goods were placed under the arrangement shall continue to apply in relation to those goods until such time as, in accordance with those provisions, the goods cease to be covered by those arrangements.
(a) Notwithstanding the definition of 'importation of goods' in section 1, an importation within the meaning of that definition shall be deemed to occur in the following cases: