Države članice, ki pobirajo prometni davek, izračunan na podlagi kumulativnega večfaznega davčnega sistema, lahko za notranje davke na uvožene izdelke ali za povračila, ki so jih odobrile za izvožene izdelke, določijo povprečne stopnje za izdelke ali skupine izdelkov, vendar le pod pogojem, da ne kršijo načel iz členov 95 in 96.
Member States which levy a turnover tax calculated on a cumulative multi-stage tax system may, in the case of internal taxation imposed by them on imported products or of repayments allowed by them on exported products, establish average rates for products or groups of products, provided that there is no infringement of the principles laid down in Articles 95 and 96.