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Customs Glossary/GIR Rule 2(a)

GIR Rule 2(a)

Tariff classificationCouncil Regulation (EEC) No 2658/87

PL: OGINT Reguła 2(a) | DE: AV Regel 2(a)

Definition

GIR Rule 2(a) states that any heading covering a particular article also covers that article incomplete or unfinished, provided it has the essential character of the complete article as presented. It also covers articles unassembled or disassembled (CKD/SKD). For example, a bicycle without a seat is still classified as a bicycle.

Legal Basis

Related Terms

GIR Rule 2(a) — Customs Glossary | Celna24.com | Celna24.com