Article 3U.K.Tariff 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.