General Interpretative Rules for classification in the UK Trade Tariff

GIR 1 directs that:"For legal purposes, classification shall be determined according to the terms of the headings and any relative section or chapter notes."A heading code is a four-digit code, while a chapter code is a two-digit code. The terms of the heading descriptions - and the notes to each section and chapter - are paramount when it comes to classifying goods correctly.

GIR 6 determines how goods are classified at the level of a subheading code - a code with six or more digits. So if an item's classified using a code of six or more digits, both GIR 6 and GIR 1 will always apply.

GIR 2, GIR 3 and GIR 4 sometimes also apply, depending on the nature of the goods to be classified. It's important to note that you must consider each GIR in sequence. For example, you can't use GIR 3c to classify goods until you've tried using GIR 2a, GIR 2b, GIR 3a and GIR 3b.


GIR 5 applies to certain types of container and to packing materials presented with the items they're designed to package. Guidance notes on interpreting each GIR are included in the Harmonised System Explanatory Notes (HSENs) to the Tariff The General Interpretative Rules (GIRs) of the Tariff provide the legal basis for classifying goods. There are six GIRs, which are set out in Section I of the second volume of the Tariff.