Where the rate of an ad valorem duty reduced in accordance with the provisions of this Title is 1 % or less, that duty shall be entirely suspended.

Where the rate of a specific duty reduced in accordance with the provisions of this Title is EUR 2 or less per individual euro amount, that duty shall be entirely suspended.

Subject to paragraphs 1 and 2, the final rate of preferential duty calculated in accordance with this Regulation shall be rounded down to the first decimal place.