Goods presented unassembled
Goods imported as parts for assembly, classified as the complete article under GIR 2a.
Goods presented unassembled (or not put together) are articles imported as separate components, intended for assembly after customs clearance. GIR 2a provides that such goods are classified as the complete or finished article when they present its essential characteristics, including when presented unassembled or disassembled.
This rule frequently applies to flat-pack furniture, industrial machines disassembled for transport, CKD (Completely Knocked Down) or SKD (Semi Knocked Down) vehicles, and prefabricated metal structures. All components must be presented simultaneously to qualify for classification as the complete article.
The question of split consignments is crucial: when components arrive in separate shipments, each shipment is in principle classified individually. However, Section XVI Note 4 and similar provisions in other sections allow, under conditions, classification of the whole as the complete article if the operator can demonstrate the splitting is justified by transport reasons.
The economic stake is often significant: classification as the complete article may result in higher customs duties than individual classification of components. Some operators are tempted to deliberately split shipments to benefit from lower duties on parts, a practice customs closely monitor as part of combating tariff evasion.