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Customs Glossary/GIR Rule 6

GIR Rule 6

Tariff classificationCouncil Regulation (EEC) No 2658/87

PL: OGINT Reguła 6 | DE: AV Regel 6

Definition

GIR Rule 6 states that classification of goods at the subheading level is carried out in accordance with rules 1-5 applied mutatis mutandis. Only subheadings at the same level may be compared. This rule ensures that the same logical principles apply at every level of nomenclature detail – from section level to the 10-digit TARIC code.

Legal Basis

Related Terms

GIR Rule 6 — Customs Glossary | Celna24.com | Celna24.com