MS Access replace entire table contents
As Access does not support UPSERT semantics you're stuck with something along the lines:


  insert ... into tbl
  select ... from tmp_tbl
  where not exists (select 1 from tbl where tbl.id = tmp_tbl.id)`


And similar for updates and deletes using outer joins where appropriate.

That means three SQL-statements.

See this question on SO.

Edit:

I would recommend not to delete records, but instead to mark them 'invalid', that way you can decide, what to do with tags in your other table, if necessary.