Tariffs
General Interpretive Rule 1 (GIR-1)
First rule of the Harmonized System establishing that classification is determined by the terms of headings and section or chapter notes.
First rule of the Harmonized System establishing that classification is determined by the terms of headings and section or chapter notes.
GIR-1 is the most important rule for classifying goods. It establishes that classification is legally determined by the terms of headings and section or chapter notes, not by titles which are only for reference.
General Rules of Interpretation (GRI)
A set of 6 hierarchical rules established by the WCO that determine how to classify goods when their classification is not immediately clear from the tariff nomenclature.
TariffsHarmonized System (HS)
An international 6-digit nomenclature developed by the WCO for classifying goods in international trade, used by over 200 countries worldwide.
TariffsTariff Classification
The process of assigning the correct tariff code to a product within a country's tariff schedule, determining applicable duties and regulations.