Finding the right place for a product in the tariff can be as enjoyable as solving a puzzle — but the General Interpretative Rules, which take time to grasp even after many readings, also deserve discussion.
When the tariff nomenclature was drawn up, goods were arranged in a logical sequence — roughly speaking, “from raw to processed”: live trees are classified in Chapter 6, articles of wood in Chapter 44, wood pulp in Chapter 47, paper in Chapter 48 and books in Chapter 49.
“Searching for goods electronically without understanding the logic of the tariff can lead to very misleading results.”
— Orhan Evintan
The hierarchy of the interpretative rules
| Rule | Scope |
|---|---|
| GIR 1 | Terms of the headings, section and chapter notes |
| GIR 2(a) | Incomplete and unassembled goods — essential character |
| GIR 2(b) | Mixtures and combinations |
| GIR 3(a–c) | Most specific description · essential character · last in numerical order |
| GIR 4 | Goods most akin |
| GIR 5–6 | Cases and packing · subheading rule |
GIR 1 always takes precedence. Section, chapter and sub-chapter titles are for ease of reference only; for legal purposes, classification is determined by the terms of the headings and any relative notes.
Orhan Evintan
Deputy Director, Taşucu Customs · Editor, Gümrük Külliyatı Q&A Legislation Training
