General Interpretive Rules (GIR)
Tariff classificationCouncil Regulation (EEC) No 2658/87
PL: Reguły OGINT | DE: Allgemeine Vorschriften (AV)
Definition
The General Interpretive Rules (GIR) are six fundamental rules forming the foundation of tariff classification in the Harmonized System and Combined Nomenclature. These rules ensure uniform classification of goods worldwide and are applied in hierarchical order.
Rule 1: Classification is determined by the terms of the headings and section/chapter notes — this is the most important rule. Rule 2a: Incomplete or unassembled goods are classified as complete goods if they have the essential character. Rule 2b: Mixtures and combinations of materials are classified according to Rule 3. Rule 3: When goods can be classified under two or more headings — the most specific heading applies (3a), essential character (3b), or the last heading in numerical order (3c). Rule 4: Unclassifiable goods — classified under the heading most closely related. Rule 5: Concerns packaging and cases. Rule 6: Extends Rules 1-5 to the subheading level.
Knowledge of the GIR is essential for correct tariff classification. Their incorrect application can lead to wrong classification and consequently incorrect duty rates.
Rule 1: Classification is determined by the terms of the headings and section/chapter notes — this is the most important rule. Rule 2a: Incomplete or unassembled goods are classified as complete goods if they have the essential character. Rule 2b: Mixtures and combinations of materials are classified according to Rule 3. Rule 3: When goods can be classified under two or more headings — the most specific heading applies (3a), essential character (3b), or the last heading in numerical order (3c). Rule 4: Unclassifiable goods — classified under the heading most closely related. Rule 5: Concerns packaging and cases. Rule 6: Extends Rules 1-5 to the subheading level.
Knowledge of the GIR is essential for correct tariff classification. Their incorrect application can lead to wrong classification and consequently incorrect duty rates.