21/05/2026
๐๐๐ (๐๐๐ง๐๐ซ๐๐ฅ ๐๐ฎ๐ฅ๐๐ฌ ๐จ๐ ๐๐ง๐ญ๐๐ซ๐ฉ๐ซ๐๐ญ๐๐ญ๐ข๐จ๐ง) โ ๐๐ฎ๐ฌ๐ญ๐จ๐ฆ๐ฌ ๐๐๐ซ๐ข๐๐ ๐๐ฅ๐๐ฌ๐ฌ๐ข๐๐ข๐๐๐ญ๐ข๐จ๐ง
๐๐ก๐ ๐๐๐ง๐๐ซ๐๐ฅ ๐๐ฎ๐ฅ๐๐ฌ ๐จ๐ ๐๐ง๐ญ๐๐ซ๐ฉ๐ซ๐๐ญ๐๐ญ๐ข๐จ๐ง (๐๐๐) are the legal rules used worldwide to classify goods under the Harmonized System (HS) developed by the World Customs Organization. They determine the correct tariff heading and subheading for any product in a customs tariff. There are 6 GRIs, applied in strict numerical order. Hereโs how to actually use them:
๐๐๐ ๐ โ ๐๐ญ๐๐ซ๐ญ ๐๐๐ซ๐ ๐๐ฏ๐๐ซ๐ฒ ๐๐ข๐ฆ๐
Read the headings, Section Notes, and Chapter Notes first. Most goods are classified at this step alone. If you are skipping straight to a code โ stop.
๐๐ฅ๐๐ฌ๐ฌ๐ข๐๐ข๐๐๐ญ๐ข๐จ๐ง ๐ข๐ฌ ๐๐๐ญ๐๐ซ๐ฆ๐ข๐ง๐๐ ๐๐ฒ:
The wording of the headings
Any Section Notes and Chapter Notes
๐๐ฑ๐๐ฆ๐ฉ๐ฅ๐: If a product fits the exact wording of a heading and is not excluded by the notes, you stop at GRI 1.
๐๐๐ ๐(๐) โ ๐๐ง๐๐จ๐ฆ๐ฉ๐ฅ๐๐ญ๐, ๐๐ง๐๐ฌ๐ฌ๐๐ฆ๐๐ฅ๐๐, ๐จ๐ซ ๐๐ข๐ฌ๐๐ฌ๐ฌ๐๐ฆ๐๐ฅ๐๐ ๐๐จ๐จ๐๐ฌ
๐ ๐ฉ๐ซ๐จ๐๐ฎ๐๐ญ ๐ฉ๐ซ๐๐ฌ๐๐ง๐ญ๐๐: Incomplete but having the essential character of the finished article, or Unassembled/disassembled is classified as the complete article.
๐๐ฑ๐๐ฆ๐ฉ๐ฅ๐: A bicycle shipped in parts is classified as a bicycle.
๐๐๐ ๐(๐) โ ๐๐ข๐ฑ๐ญ๐ฎ๐ซ๐๐ฌ ๐๐ง๐ ๐๐จ๐ฆ๐๐ข๐ง๐๐ญ๐ข๐จ๐ง๐ฌ ๐จ๐ ๐๐๐ญ๐๐ซ๐ข๐๐ฅ๐ฌ
Goods made of more than one material fall under headings covering those materials. If multiple headings apply, move to GRI 3.
๐๐ฑ๐๐ฆ๐ฉ๐ฅ๐: A plastic-and-metal item may be classifiable under both plastics and metal headings.
๐๐๐ ๐ โ ๐๐จ๐จ๐๐ฌ ๐๐ฅ๐๐ฌ๐ฌ๐ข๐๐ข๐๐๐ฅ๐ ๐๐ง๐๐๐ซ ๐๐จ๐ซ๐ ๐๐ก๐๐ง ๐๐ง๐ ๐๐๐๐๐ข๐ง๐
๐๐๐ ๐(๐) โ ๐๐จ๐ฌ๐ญ ๐๐ฉ๐๐๐ข๐๐ข๐ ๐๐๐ฌ๐๐ซ๐ข๐ฉ๐ญ๐ข๐จ๐ง
The heading with the most specific description wins. ๐๐ฑ๐๐ฆ๐ฉ๐ฅ๐: โLeather handbagsโ is more specific than โArticles of leatherโ.
๐๐๐ ๐(๐) โ ๐๐ฌ๐ฌ๐๐ง๐ญ๐ข๐๐ฅ ๐๐ก๐๐ซ๐๐๐ญ๐๐ซ
If 3(a) fails, classify by the material/component giving the essential character. ๐๐ฑ๐๐ฆ๐ฉ๐ฅ๐: A gift basket with many items but mainly chocolates โ classify as chocolates.
๐๐๐ ๐(๐) โ ๐๐๐๐๐ข๐ง๐ ๐๐๐ฌ๐ญ ๐ข๐ง ๐๐ฎ๐ฆ๐๐ซ๐ข๐๐๐ฅ ๐๐ซ๐๐๐ซ
If 3(a) and 3(b) fail, choose the heading that appears last numerically.
๐๐๐ ๐ โ ๐๐จ๐ฌ๐ญ ๐๐ค๐ข๐ง ๐๐ฎ๐ฅ๐
If goods cannot be classified by GRI 1โ3, classify under the heading of the most similar (akin) goods. If you find yourself using GRI 4 often, go back to GRI 1 and start again.
๐๐๐ ๐ โ ๐๐จ๐ง๐ญ๐๐ข๐ง๐๐ซ๐ฌ ๐๐ง๐ ๐๐๐๐ค๐๐ ๐ข๐ง๐
๐๐๐ ๐(๐) โ ๐๐ฉ๐๐๐ข๐๐ฅ๐ฅ๐ฒ ๐๐ก๐๐ฉ๐๐ ๐๐๐ฌ๐๐ฌ
Special fitted cases presented with the article are classified with the article. ๐๐ฑ๐๐ฆ๐ฉ๐ฅ๐: A violin in its shaped case โ classify as violin.
๐๐๐ ๐(๐) โ ๐๐ซ๐๐ข๐ง๐๐ซ๐ฒ ๐๐๐๐ค๐ข๐ง๐ ๐๐๐ญ๐๐ซ๐ข๐๐ฅ๐ฌ
Normal packing materials are classified with the goods, unless suitable for repetitive use.
๐๐๐ ๐ โ ๐๐ฎ๐๐ก๐๐๐๐ข๐ง๐ ๐๐ฎ๐ฅ๐
At subheading level, apply the same logic as GRIs 1โ5, but only within the same heading. After choosing the correct heading:
Apply the same logic to determine the correct subheading
Compare subheadings at the same level only
Consult the WCO Explanatory Notes before finalising.
๐.๐.
๐๐ญ๐๐ซ๐ญ ๐๐ฏ๐๐ซ๐ฒ ๐๐ฅ๐๐ฌ๐ฌ๐ข๐๐ข๐๐๐ญ๐ข๐จ๐ง ๐๐ซ๐จ๐ฆ ๐ญ๐ก๐ ๐ฅ๐๐ ๐๐ฅ ๐ง๐จ๐ญ๐๐ฌ โ ๐ง๐จ๐ญ ๐ญ๐ก๐ ๐๐จ๐๐.