{
  "url": "https://openlegislation.uk/eu-regulation-2005-980/article-15",
  "json_url": "https://openlegislation.uk/eu-regulation-2005-980/article-15.json",
  "legislation": "eur/2005/980",
  "legislation_title": "Council Regulation (EC) No 980/2005 of 27 June 2005 applying a scheme of generalised tariff preferences",
  "legislation_url": "https://openlegislation.uk/eu-regulation-2005-980",
  "path": "article/15",
  "kind": "article",
  "number": "15",
  "heading": null,
  "text": "1. Where the rate of an ad valorem duty for an individual import declaration reduced in accordance with the provisions of this Chapter is 1 % or less, that duty shall be entirely suspended.\n2. Where the rate of a specific duty for an individual import declaration reduced in accordance with the provisions of this Chapter is EUR 2 or less per individual euro amount, that duty shall be entirely suspended.\n3. 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.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eur/2005/980/article/15",
    "retrieved_at": "2026-11-01T14:54:32.473821+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}