I denne situation er der ikke længere nogen begrundelse for at anvende toldfrihed for rejsende. Opretholdelsen af dette skattefrie salg for rejsende inden for Fællesskabet ud over den fastsatte dato kunne endvidere skabe konkurrenceforvridninger, både for de handlende, der sælger varer med skatterne iberegnet, og mellem de forskellige transportmidler alt efter, om de tilbyder skattefrit salg eller ikke.
In this situation, the application of exemptions for travellers beyond the deadlines anticipated could create distortions in competition for businesses selling goods with tax included, as well as between the different forms of transport, depending on whether they propose to sell duty-free or not.