General Rules for the Interpretation (GRI)

Tariff classification / TARIC

Principles for classifying a product in the Harmonized System.

The General Rules for Interpretation (GRI) are fundamental for anyone wishing to understand how to correctly classify goods in the Harmonized System (HS). This system is used worldwide to identify and categorize products traded internationally. The GRI provides a structured framework of six rules that help determine the exact tariff position of a product.

Why are the GRI important?

Accurate classification is crucial for several reasons:

  • Legal compliance: Incorrect classification can lead to customs penalties.
  • Calculation of customs duties: Import duties and taxes depend on classification.
  • Access to tariff preferences: Some trade preferences are based on specific classifications.

Overview of the six rules

  1. Rule 1: Section, chapter, and subchapter titles are indicative. Classification must be based on the wording of the headings and section or chapter notes.
  2. Rule 2: Deals with incomplete or unfinished products, as well as mixtures and combinations of materials.
  3. Rule 3: Applies when goods can be classified under multiple headings.
  4. Rule 4: Goods should be classified as those to which they are most similar.
  5. Rule 5: Concerns packaging and containers.
  6. Rule 6: Classification must be done at the subheading level, respecting the terms of the subheadings and subheading notes.

Practical tips

  • Study the explanatory notes: They provide additional details for each heading.
  • Use online tools: Databases like the TARIC database can be very useful.
  • Consult an expert: In case of doubt, it is often wise to seek the advice of a customs specialist.

By mastering the GRI, you not only ensure compliance with your customs operations but also optimize your import and export costs and timelines.