(1) Where -
(a) goods from a new Member State were imported into the State before the date of accession, and
(b) the tax referred to in section 2(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 Article 156(1) of Council Directive No. 2006/112/EC of 28 November 2006, and
(c) the goods are still subject to such an arrangement on the date of accession,
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 date of accession.
(a) Where -
(i) goods were placed under the common transit procedure or under another customs transit procedure in a new Member State before the date of accession, and
(ii) those goods have not left the procedure concerned before the date of accession,
then the provisio