Article 2
1. Article I shall apply to the goods listed below subject to the following quantitative limits: (a) tobacco products (i) 50 cigarettes, or (ii) 25 cigarillos (cigars of a maximum weight of three grams each), or (iii) 10 cigars, or (iv) 50 grams of smoking tobacco; (b) alcohol and alcoholic beverages: (i) distilled beverages and spirits of an alcoholic strength exceeding 22 % vol.; undenatured ethyl alcohol of 80 % vol. and over: one standard bottle (up to 1 litre), or (ii) distilled beverages and spirits, and aperitifs with a wine or alcohol base, tafia, saké or similar beverages of an alcoholic strength of 22 % vol. or less; sparkling wines, fortified wines: one standard bottle (up to 1 litre), or (iii) still wines: two litres; (c) perfumes: 50 grams, or toilet waters: 0,25 litre or eight ounces; (d) coffee: 500 grams, or coffee extracts and essences: 200 grams; (e) tea: 100 grams, or tea extracts and essences: 40 grams. 2. Member States shall have the right to reduce the quantities of the products referred to in paragraph 1 eligible for exemption from turnover tax and excise duties, or to abolish exemption for such products altogether.