The Principal Act is hereby amended by the insertion of the following section after section 15A:
"Goods in transit (additional provisions).
(1) Where -
(a) goods from a new Member State were imported into the State on or before the 31st day of December, 1994, and
(b) the tax referred to in section 2 (1) (b) was not chargeable because the goods were, at the time of such importation, placed -
(i) under an arrangement for temporary importation with total exemption from customs duty, or
(ii) under one of the arrangements referred to in clauses (a), (b), (c) and (d) of subparagraph B 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, 1995,
then, the provisions in force at the time the goods were placed under that arrangement shall continue to apply until the goods leave that arrangement on or after the 1st day of January, 1995.
(a) Where -
(i) goods were placed