How do I interpret the nomenclature?

When classifying goods, you must follow what is called the general rules for the interpretation of the nomenclature. There are six rules, and some of the rules contain subparagraphs. The rules are applied worldwide.

  • About 90% of all goods can be classified according to interpretation rule 1; that is, according to the code texts and any related notes.
  • Apart from rule 1, interpretation rule 6 is also always applied; that is, the classification of goods according to the subheading. The rule lays down how the subheadings should be read and compared, and so on.
  • Interpretation rules 2–4 are applied if it is impossible to classify the goods according to interpretation rule 1.
  • Interpretation rule 5 governs the classification of certain containers and packaging.

Briefly on the general rules of interpretation

  1. Classification based on the code texts and notes

  2. a) contains two parts

    Part I: incomplete or unfinished goods

    Part II: unassembled or disassembled goods

    b) Mixtures or combinations of materials or substances

  3. a) The most specific goods description

    b) The essential character of the goods

    c) The last of the headings that come under consideration

  4. Goods that they resemble the most

  5. a) Containers suitable for long-term use

    b) Packing materials

  6. Classification under subheadings


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