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The Harmonized System was established to:-
• (i) To facilitate international trade.
• (ii)To facilitate the collection, comparison
and analysis of statistics, in particular those
on international trade.
• (iii) To facilitate the standardization of trade
documentation and transmission of data.
,Harmonized System (HS) Hierarchy
The HS is a structured, hierarchical system;
meaning it has progressively more specific
levels of detail that it is divided into:-
• (a) Sections - which is further divided to
• (b) Chapters - divided into
• (c) Headings - and into
• (d) Subheadings
General Rules of Interpretation
The General Rules for the Interpretation, also
known as (GRI) of the Harmonized System is
the rules that govern the classification of
goods under the Harmonized Commodity
Description and Coding System (HS)
,What are the 6 General Rules
(i) GRI 1 prescribes how to classify products
at the 4-digit Heading level, based on the
wording of the headings and the relative HS
Section and Chapter Notes. : This is the first
Rule to be considered in classifying any
product. Most products are classified
according to this rule.
(ii) GRI 2 prescribes how to classify both
incomplete, and unassembled goods
(iii) Resolves the potential for classification
disputes or gridlock when you have a
commodity that can be classified under two
or more headings of the HS. By applying the
principles governing GRI 3 the matter can be
resolved in three ways - by: a. 3 (a)
, Employing the most specific description b. 3
(b) Classifying according to essential
character c. 3 (c) Using the last heading in
numerical order.
(iv) Goods which cannot be classified in
accordance with GRI 1, GRI 2(a) & (b), GRI
3(a), (b) or [c], shall be classified under the
heading appropriate to the goods to which
they are Most akin, (Similar to). Applied only
if rules 1 to 3 cannot resolve the classification
(v) This rule applies to Cases / Containers •
specially shaped or fitted for the article •
suitable for long-term use • presented with
the article; and • of a kind normally sold
therewith that do not themselves give the
whole its essential character.