{
  "url": "https://openlegislation.uk/eu-regulation-2012-978/article-34",
  "json_url": "https://openlegislation.uk/eu-regulation-2012-978/article-34.json",
  "legislation": "eur/2012/978",
  "legislation_title": "Regulation (EU) No 978/2012 of the European Parliament and of the Council of 25 October 2012 applying a scheme of generalised tariff preferences and repealing Council Regulation (EC) No 732/2008",
  "legislation_url": "https://openlegislation.uk/eu-regulation-2012-978",
  "path": "article/34",
  "kind": "article",
  "number": "34",
  "heading": null,
  "text": "1. Where the rate of an ad valorem duty for an individual import declaration is reduced in accordance with this Regulation to 1 % or less, that duty shall be suspended entirely.\n2. Where the rate of a specific duty for an individual import declaration is reduced in accordance with this Regulation to EUR 2 or less per individual euro amount, that duty shall be suspended entirely.\n3. Subject to paragraphs 1 and 2, the final rate of the 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/2012/978/article/34",
    "retrieved_at": "2026-11-01T14:49:03.880841+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."
}