What do the GRIs stand for?
GRI stands for General Rule of Interpretation. There are six, and they apply in order. GRI 1 says the heading texts and the section and chapter notes decide the code, and most classifications are settled there. GRIs 2 to 5 deal with incomplete or unassembled goods, mixtures and composite items, retail sets, and packaging. GRI 6 applies the same logic again one level down, at subheading level.
Who needs to apply the GRIs?
Anyone assigning a commodity code. The GRIs are part of the legal text of the tariff, not guidance, so a code reached without them is a guess. HMRC expects the reasoning behind a code to be recorded, and the importer of record carries the liability even where the code came from a supplier or a broker.
How they relate to classification
The GRIs are the method behind every code. They turn a product description into a decision you can defend, and they are what an auditor asks you to walk back through when a code is questioned. Explanatory Notes and rulings help interpret what a heading covers, but only the GRIs, the heading and subheading texts, and the section and chapter notes are legally binding. An expert-backed code records which rule was applied and why, so the answer still stands up three years later.
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Frequently asked questions
Six. They apply in order, and most classifications are settled at GRI 1 on the heading texts and the section and chapter notes.
Yes. The GRIs, the heading and subheading texts and the section and chapter notes are legally binding. The WCO Explanatory Notes are the official interpretation but sit below them, and rulings are precedent rather than law.