The extension of the VAT exemption to all postal operators would still leave freight carriers, for example, on the wrong side of the line.

However, in order to help the tramp industry to correctly assess notably its 'pool agreements' and in order to facilitate individual assessment of cooperation agreements by carriers and group cooperation agreements (bulk pools), the Commission will consider issuing some form of guidance in a manner that is to be determined.

10. By way of derogation from paragraph 3, certificates issued to road transport operators before the date of accession in Slovakia shall only be deemed equivalent to the certificates issued pursuant to the provisions of this Directive if they have been issued to international and domestic road haulage and road passenger transport operators under the Road Transport Act No 168/1996, as amended on 19 August 2002, since 1 September 2002".

The data on Sweden and the United Kingdom, available only for the national operators, were arranged, in order to consider all the carriers, assuming that the national carriers transported 70% of the total amount of goods in ton-km.

Ocean carriers have matched that growth with larger, more cost-efficient ships, expanded equipment fleets including: costly specialized containers to handle temperature-controlled perishables, garments on hangars, knocked-down automobile kits on flat racks, bulk liquid chemicals and oils in tanks; multiple, fixed-day schedules linked to dedicated rail arrivals and departures; and participation in terminal designs that allow for faster loading and discharge of ships, smoother transfer of containers to train or truck, and faster document processing and gate clearance.