Customs Classification
General Interpretation Rules (GIR)
The General Rules for the Interpretation (GIR) are a set of six rules that govern how goods are reliably classified in the nomenclature. They are the methodical basis of every classification. TariffPilot applies them systematically and traceably.
Also known as: GIR, GRI, General Rules for the Interpretation, AV, Allgemeine Vorschriften
What are the six General Interpretation Rules?
Classification follows six rules that build on each other (GIR 1 to GIR 6):
- GIR 1: the wording of the headings and the notes is decisive
- GIR 2: covers incomplete or disassembled goods as well as mixtures of materials
- GIR 3: governs how to proceed when several headings are possible (most specific heading, then the component that gives the essential character, then the heading occurring last)
- GIR 4: classification by the most similar goods
- GIR 5: containers and packing materials
- GIR 6: application by analogy to subheadings
Why do the General Interpretation Rules exist?
They ensure that the same goods are classified uniformly across the EU and internationally. Without fixed interpretation rules, the assignment to the customs tariff number would be inconsistent and open to challenge.
The General Interpretation Rules at TariffPilot
TariffPilot applies the General Interpretation Rules systematically and makes traceable in the PilotMemo which rule led to which decision, including reviewed alternatives and an exclusion process. This makes classification transparent.