Tariff Classificationen
General Rules of Interpretation (RGI)
Six WCO rules that determine the correct tariff classification of a good in the Harmonized System.
General Rules of Interpretation (RGI)
The RGI are a set of six rules established by the WCO which provide the methodology for classifying any commodity in the Harmonized System.
The six rules
- RGI 1: The classification is determined by the position labels and the section/chapter notes
- RGI 2a: Incomplete or unassembled products are classified as the complete product
- RGI 2b: Mixtures and associations of materials are classified according to RGI 3
- RGI 3: In the event of possible classification under several positions, we use the most specific position, then the essential character, then the last position in numerical order
- RGI 4: Goods which cannot be classified are classified in the most analogous heading
- RGI 5: Rules for containers and packaging
- RGI 6: Application of the rules to subheadings
Practical application
The GIRs apply in sequential order. We always start with RGI 1. The following rules are only used if RGI 1 does not allow the classification to be determined.