The threat of an increase in the black market in 2004 has forced the Danish tax ministry to publish a report recommending the lowering of liquor taxation next year.

Demark's so-called 24-hour rule is to be axed in 2004, which will mean travellers can bring liquor and a large amount of cigarettes across the border into Denmark however short the trip abroad has been.

However according to Danish reports, details of how much tax should be lowered and by how much have not yet been decided.