Article 1
1. Where, pursuant to Article 97 of the Treaty, a Member State introduces or alters an average rate in order to offset, with respect both to imports and to exports, the turnover tax which is directly or indirectly imposed on the manufacture of a product or group of products, that rate shall be calculated in 1OJ No C 10, 14.2.1968, p. 4. 2OJ No. 317, 28.12.1967, p. 9. accordance with the provisions of this Directive, in the light of the actual conditions of production. 2. This Directive shall not apply to: - average rates existing when this Directive enters into force, even if used for calculating previous tax burdens in accordance with the provisions of Article 6; - adaptations of the average rates arising solely from a general change of the rate of turnover tax.