Tariff reductions
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 in accordance with 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.
Compiled from an official source version. Later amendments or repeals may not be reflected; the official text prevails. · Read the official text ↗ · Data as of 2026-07-04
CitationArticle 6 of Council Regulation (EC) No 2248/2001 (LawPlayer, data as of 2026-07-04)