Well, for starters, you will not want to use a make table query for your
import.  The other queries you will need to build to move the data into the
permenant tables will need to have the same table name available for each
execution.

There are a couple of ways you can accomplish this. One would be to link to
the spreadsheet rather than import it and run append queries against the
linked spreadsheet.  This method will produce the least amount of database
bloat.  But, sometimes, there can be issues with the data types assigned to a
linked spreadsheet.  Access makes guesses as to what they should be and may
get it wroing.

The other is to use a predefined table to import the spreadsheet to.  If you
use this method, it is necessary to first delete any existing data in the
table before you do the import.  A simple delete query will do that.

Then to move the data to the permanent tables, you just need to build append
queries to add the new data to the permanent tables.  Where you need to
concatenate fields, use a calculated field that includes the fields to
concatenate.  For example, if your spreadsheet has first name and last name
as two fields and your permanent table has it as one field, you could use
something like:
FullName: [FirstName] & " " & [LastName]