General Interpretive Rulings (GIRs)

 The General Interpretative Rules (GIRs) are a set of internationally recognised rules used to determine the correct classification of goods under the Harmonised System (HS). They provide a structured approach to assigning the correct commodity code, ensuring goods are classified consistently across different countries. The rules cover situations such as how to classify incomplete goods, mixtures, composite items, and goods that could fall under multiple headings. There are six GIRs, applied in sequence, with each rule guiding how to interpret the wording of tariff headings and subheadings. Correct use of the GIRs is essential to ensure accurate classification, which in turn determines the correct duty rates, VAT treatment, and any applicable restrictions or controls.