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Regulation (EU) No 332/2014 of the European Parliament and of the CouncilShow full title
Regulation (EU) No 332/2014 of the European Parliament and of the Council of 11 March 2014 on certain procedures for applying the Stabilisation and Association Agreement between the European Communities and their Member States, of the one part, and the Republic of Serbia, of the other part
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Article 3Tariff reductions
1.Subject to paragraph 2, rates of preferential duty shall be rounded down to the first decimal place.
2.The preferential rate shall be considered a full exemption where the result of calculating the rate of preferential duty in accordance with paragraph 1 is one of the following:
(a)1 % or less in the case of ad valorem duties;
(b)EUR 1 or less per individual amount in the specific duties.
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