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Customs Glossary/GIR Rule 4

GIR Rule 4

Tariff classificationCouncil Regulation (EEC) No 2658/87

PL: OGINT Reguła 4 | DE: AV Regel 4

Definition

GIR Rule 4 covers goods that cannot be classified using rules 1-3. It states that such goods are classified under the heading for goods to which they are most akin (similar). This rule is very rarely applied and mainly concerns new, innovative products not existing when the nomenclature was created.

Legal Basis

Related Terms

GIR Rule 4 — Customs Glossary | Celna24.com | Celna24.com