Cases and packing materials (GIR 5)
Also called: GIR 5 · containers
The rule in GIR 5 that specially shaped cases suitable for long-term use and presented with the articles they are made for, and normal packing materials, are classified with the goods. The rule does not apply when the container gives the whole its essential character, or when packing is clearly suitable for repeated use.
In practice
Expensive presentation boxes or reusable containers may have to be classified and valued separately.
EU
Türkiye
UK
USARelated terms
- General Interpretative Rules
- Six legal rules at the start of the Harmonized System that decide how goods are classified. Classification follows heading texts and notes first,…
- Essential character
- The test used to classify mixtures, composite goods and retail sets when they could fall under more than one heading. The component that gives the…
- Tariff classification
- The process of determining the code under which goods fall in a customs tariff, applying the legal texts, interpretative rules and published…