1.Subject to paragraph 2, rates of preferential duty shall be rounded down to the first decimal place.
2.Where the result of calculating the rate of preferential duty pursuant to paragraph 1 is one of the following, the preferential rate shall be considered a full exemption:
(a)1 % or less in the case of ad valorem duties; or
(b)EUR 1 or less per individual amount in the case of specific duties.