Member States shall exempt from VAT and excise duty a quantity of fuel not exceeding 10 litres contained in a portable container, transported in a motor vehicle without prejudice to national provisions governing possession and transport of fuel.
Dalībvalstis atbrīvo no PVN un akcīzes nodokļa degvielu pārnēsājamos konteineros, kuru transportē mehāniskos transportlīdzekļos un kuras daudzums nepārsniedz 10 litrus, neierobežojot valsts noteikumus, kas reglamentē degvielas piederību un transportu.