The Commission may authorize the United Kingdom to retain customs duties of a fiscal nature or the fiscal element of such duties on tobacco for two additional years if by 1 January 1976 it has not proved possible to convert those duties into internal taxes on manufactured tobacco on a harmonized basis in accordance with Article 99 of the EEC Treaty, either because there are no Com munity provisions in this field on 1 January 1975 or because the time limit set for the implementation of such Community provisions is later than 1 January 1976.
Féadfaidh an Coimisiún a údarú don Ríocht Aontaithe na dleacht anna custam de chineál fioscach nó an eilimint fhioscach de na dleacht anna sin a choimeád ar thobac go ceann dhá bhliain bhreise más rud é, an 1 Eanáir 1976, nárbh fhéidir athrú na ndleachtanna sin go muirir inmheánacha ar thobac monaraithe, ar bhonn comhchuibhithe, faoi fhorálacha Airteagal 99 de Chonradh CEE, a thabhairt i gcrích, toisc gan forálacha chuige sin a bheith déanta ag an gComhphobal an 1 Eanáir 1975, nó toisc gur déanaí ná an 1 Eanáir 1976 an tráth a fhoráiltear chun forálacha sin an Chomhphobail a fheidhmiú.