Ne glede na določbe odstavka 2, države članice, ki uvedejo sistem dajatev za uporabo cest za motorna vozila ali tovornjake s prikolico, ki so izključno namenjeni cestnemu prevozu blaga, lahko uporabijo znižano davčno stopnjo za plinsko olje, ki ga uporabljajo navedena vozila, ki je nižja od nacionalne ravni obdavčitve, veljavne 1. januarja 2003, vse dokler skupna davčna obremenitev ostane v splošnem enaka, pod pogojem, da so upoštevane najnižje ravni obdavčitve Skupnosti in da je nacionalna raven obdavčitve za plinsko olje, ki se uporablja kot pogonsko sredstvo, uveljavljena 1. januarja 2003, najmanj dvakrat višja od najnižje ravni obdavčitve, ki je v uporabi 1. januarja 2004.
Notwithstanding paragraph 2, Member States which introduce a system of road user charges for motor vehicles or articulated vehicle combinations intended exclusively for the carriage of goods by road may apply a reduced rate on gas oil used by such vehicles, that goes below the national level of taxation in force on 1 January 2003, as long as the overall tax burden remains broadly equivalent, provided that the Community minimum levels are observed and that the national level of taxation in force on 1 January 2003 for gas oil used as propellant is at least twice as high as the minimum level of taxation applicable on 1 January 2004.