If you need complete control on importing then you can forget about DoCmd.TransferSpreadsheet this command is all or
nothing...
Alternative you could work with Excel Automation via VBA and get the data by reading cell by cell
https://www.access-programmers.co.uk/forums/showthread.php?t=248093
This would be slower but it would give complete control...like what to insert..validation..manipulation...insert to multiple tables according to criteria....etc