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Regulation (EU) 2017/355 of the European Parliament and of the Council of 15 February 2017 on certain procedures for applying the Stabilisation and Association Agreement between the European Union and the European Atomic Energy Community, of the one part, and Kosovo * of the other part article 3 CELEX: 32017R0355 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 to be 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 case of specific duties. |