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Customs Brokerage

Customs Broker Exam

General Rules of InterpretatioGRI Summary
Rule 1 For ease of reference only: titles of sections and chapters • Legal: terms of headings • Legal: terms of section and chapter notes • Legal: the other General Rules if they do not contradict the terms of headings, sec
Rule 2 (a) Headings to include articles that are: • Incomplete or unfinished (if enough for essential character) • Unassembled or disassembled (b) Reference to substance or material includes:
Rule 3 The referee When there are two or more headings for a good, choose (in sequence): (a) The heading with most specific description (b) The heading which best reflects essential character applies only to: • Mixtures • Composite
Rule 4 When all else truly fails How to classify something that can absolutely not be found in the nomenclature (as most akin, which is rare)
Rule 5 Boxes, cases, packaging and packing with goods therein • Special boxes & cases (for cameras, musical instruments, etc.) >>> Classify with goods. • Non-reusable ordinary packing/packaging >>> Classify with goods. • Reusable packing/containers >>>
Rule 6 Classification in subheadings • Legal elements: • Terms of subheadings • Terms of subheading notes • Mutatis mutandis, Rules 1 to 5 • Choose one-dash subheading first, then choose proper two-dash subheading. • Section and chapter notes may appl
Created by: michelleysk
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