Topic 1, Sub-Topic 1
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Justifying a Decision Based on GIRs

Justifying a Decision Based on GIRs

  • The six principles of classification, provide the guidance on how to classify goods in the Harmonized System Nomenclature. 
  • The principles are designed to ensure uniform and consistent application of the Harmonized System and to lay down rules on how the Nomenclature should be interpreted. 
  • Any decision relating to classification dispute resolutions should be based on the application of the General Interpretative Rules.