GlossaryEN1 min readUpdated: Jun 26, 2026

GIR 1–6 Interpretation Principles

The six General Interpretative Rules (GIR 1–6) of the WCO Harmonized System define the mandatory sequence for classifying goods under the correct tariff heading.

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Last updated: 26 June 2026Published: 22 November 2025

Source: https://www.wcoomd.org/en/topics/nomenclature/instrument-and-tools/hs-nomenclature-2022-edition.aspx

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Definition & Explanation

The six General Interpretative Rules (GIR 1–6) of the WCO Harmonized System define the mandatory sequence for classifying goods under the correct tariff heading. Their primary purpose is to provide a hierarchical, unambiguous method – not to interpret commercial contract terms such as Incoterms. GIR 1 sets the starting point: the text of headings and any relevant section or chapter notes govern classification. Where GIR 1 alone is inconclusive, GIR 2 through 5 address incomplete articles, mixtures, composite goods, and headings that appear equally applicable. GIR 6 applies the same logic to determine the correct subheading. Customs brokers and freight forwarders work through this hierarchy to establish every six-digit HS code; misclassification exposes importers to duty adjustments, clearance holds, and penalties.

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GIR 1–6 Interpretation Principles

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