Guide

General Rules of Interpretation: how GRI 1 to 6 decide every classification

Updated on 19 July 2026

The General Rules of Interpretation (GRI, in German AV for Allgemeine Vorschriften) are six legally binding rules that govern how goods are classified in the Harmonized System and the EU Combined Nomenclature. Every customs tariff number must be derived from them.

The rules apply in strict order: rules 1 to 4 are worked through sequentially for the heading, rule 5 covers packaging, and rule 6 transfers the method to subheading level. This guide explains each rule with practical examples.

GRI 1: the wording of headings and notes decides

Classification is determined first by the wording of the headings and the section and chapter notes. Titles of sections and chapters are only signposts without legal force.

Most goods are classified conclusively under GRI 1. Only when headings or notes do not settle the case do the following rules come into play.

GRI 2: incomplete goods and mixtures

Rule 2a extends a heading to incomplete or unfinished articles that have the essential character of the complete article, and to complete articles presented unassembled, such as flat-pack furniture.

Rule 2b extends references to a material to mixtures and combinations of that material with others, and hands genuinely mixed cases over to rule 3.

GRI 3: when several headings come into consideration

Rule 3 resolves competition between headings in three sub-steps:

3a: the most specific description beats the more general one.
3b: mixtures, composite goods, and retail sets are classified by the component that gives them their essential character, for example the food item in a gift set rather than the basket.
3c: if neither applies, the heading that comes last in numerical order wins.

GRI 4 to 6: akin goods, packaging, and subheadings

Rule 4 is the rare fallback: goods that no heading covers are classified under the heading for the goods they are most akin to.

Rule 5 governs packaging. Cases specially shaped for a specific article, such as camera cases, follow the article (5a); ordinary packing materials are classified with the goods unless clearly suitable for repetitive use (5b).

Rule 6 applies the whole method again at subheading level, comparing only subheadings of the same level within one heading.

Common pitfalls in applying the GRI

Recurring mistakes cause most misclassifications in practice:

Classifying by keyword or product name instead of the legally binding heading texts
Skipping the section and chapter notes, which frequently exclude goods from an intuitive heading
Jumping to GRI 3b essential character before checking whether GRI 1 or 3a already settle the case
Comparing subheadings of different levels, which GRI 6 does not allow
Leaving the reasoning undocumented, which makes the result indefensible in an audit

GRI reasoning, automated and documented

Zolltarif-Finder applies the GRI in the prescribed order for every item in a product list. Each proposed code records which rule steps and which nomenclature texts led to the result, along with cited official sources and a confidence score, so the legal reasoning is preserved for audits.

Frequently asked questions

Are the General Rules of Interpretation legally binding?

Yes. The GRI are part of the Harmonized System convention and of the EU Combined Nomenclature. Every classification decision must be derivable from them.

In what order are the GRI applied?

Sequentially. GRI 1 is always the starting point; rules 2 to 4 apply only if the previous rule does not settle the classification. Rule 5 deals with packaging and rule 6 repeats the method at subheading level.

What does essential character in GRI 3b mean?

The component that determines the nature of a mixture, composite article, or retail set, judged by factors such as bulk, weight, value, or role in relation to the use of the goods. The set is classified as if it consisted only of that component.

When does GRI 3c apply?

Only as a last resort within rule 3: when neither the most specific description (3a) nor the essential character (3b) decides between competing headings, the heading occurring last in numerical order is used.