Retail packaging
Packaging presenting goods for retail sale, classified with the product it contains under GIR 5b.
Retail packaging (or presentation packaging) is governed by GIR 5b of the Harmonized System, which provides that packing materials and containers normally sold with the goods they contain are classified with those goods, provided they are of the type normally used for such goods and are not reusable.
This rule considerably simplifies classification: a cardboard box containing chocolates is classified with the chocolates (Chapter 18), a glass bottle containing perfume is classified with the perfume (Chapter 33). The packaging is not declared separately and does not affect the main product's classification.
However, there are important exceptions: clearly reusable containers with significant intrinsic value are classified separately. GIR 5b specifies that packing giving the whole its essential character is classified according to GIR 3 provisions. A luxury wooden case containing an inexpensive watch could be classified as a wood article if the case has greater value.
The packaging question has implications for customs value: the value of retail packaging is included in the customs value of the product, while transport containers and packing are subject to distinct valuation rules.