HS classification

GIR

General Interpretative Rules

ADVISORY
Vietnamese
Sáu quy tắc tổng quát giải thích việc phân loại
English
General Interpretative Rules
Abbreviation
GIR
Synonyms
6 quy tắc, quy tắc phân loại

Definition

The six legal rules governing HS classification, issued in Annex II of Circular 31/2022/TT-BTC.

Explanation

Classify by heading terms and notes first (Rule 1), then apply Rules 2–6.

Example

Rule 2(a): unassembled goods are classified as the complete article.