Just to clarify your input (incremental) document is in excel, but your master database is in access?
I would first start by just getting the entire input sheet imported into Access, we can then add constraints to add \ remove rows once we have got the data import working.
To do this have a look at the video here, and let me know how you get on.
Please find completed access database, which will take an input xlsx file in the users Downloads folder, import it when you click the button on the navigation form, and then upload records into the master, and remove any where Column G contains "91", as a bonus I also have designed it to export the Master database after the alternations to an XLS file in the same Downloads folder.
So its just a case of placing the file in the correct folder with the correct name, opening the database, clicking the button, accepting the warnings\notifications at each stage, and thats it. I have put the instructions for use on the navigation page.