Rådets indstilling indeholder opretholdelsen i en overgangsperiode efter 1992 af forskelsbehandling i samhandelen, alt efter om den foregår Inden for Fællesskabet eller inden for medlemsstaterne, men kontrollen ved grænserne afskaffes.
The approach adopted by the Council provides, during a transitional period after 1992, for the retention of differential treatment according to whether transactions are carried out between Member States or within Member States, but this without frontier checks.