TariffsGRI
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.
What are the General Rules of Interpretation?
The General Rules of Interpretation (GRI) are 6 hierarchical principles that guide tariff classification when the heading text and section/chapter notes don't immediately resolve a classification. They are applied sequentially — you only move to the next rule if the previous one doesn't resolve the classification.
The 6 Rules
- GRI 1: Classification is determined by the heading text and section/chapter notes. Section and chapter titles are for reference only.
- GRI 2: Incomplete, unfinished, or unassembled goods are classified as if they were complete.
- GRI 3: When goods could fall under multiple headings, apply specificity (3a), essential character (3b), or last numerical position (3c).
- GRI 4: Goods without a specific heading are classified under the heading for the most analogous articles.
- GRI 5: Cases and containers are classified with their contents if they are of the type normally used.
- GRI 6: Subheading classification follows the same rules applied within the same heading.
Practical tip
GRI 1 resolves over 90% of classifications. Rules 2-6 only apply when Rule 1 is insufficient.
Examples
- A toolkit with different items is classified by its essential character (GRI 3b): the item that gives it its main function.
- A bicycle imported without pedals is classified as a complete bicycle (GRI 2a: incomplete articles).
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