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.