Without prejudice to Article 8, until 31 December 2003 , Denmark and Finland shall be authorized to apply the specific arrangements laid down in the second and third subparagraphs to certain alcoholic drinks and tobacco products brought into their territory by private individuals for their own use.
From
1 January 1997
, Denmark and Finland shall be authorized to continue to apply the same restrictions on the quantity of goods which may be brought into their territories without further excise duty payment as they applied on
31 December 1996
. Those restrictions shall be progressively removed by these Member States.
Where such goods are imported by persons resident within their territories, Denmark and Finland shall be authorized to restrict the grant of admission without payment of duty to persons who have been absent from their territory for a period of more than 24 hours.
Before 30 June 2000 , the Commission shall report to the European Parliament and the Council on the operation of paragraph 1.
Without prejudice to Article 8, Sweden shall be authorised to apply the restrictions set out in the Annex on the quantity of alcoholic drinks and tobacco products.
The authorisation shall concern the quantity of alcoholic drinks and tobacco products which may be brought into Swedish territory by private individuals for their own use without further payment of excise duty.
It shall apply until 31 December 2003 .
Denmark, Finland and Sweden may collect excise duties and carry out the necessary checks with respect to the products covered by this Article.