General Rule 5(b) for the Interpretation of the Tariff - Global Trade and Customs Journal View General Rule 5(b) for the Interpretation of the Tariff by - Global Trade and Customs Journal General Rule 5(b) for the Interpretation of the Tariff 10 4

When imported goods are packed, it must be determined whether the packing is to be classified separately from the imported good, in accordance with its objective characteristics, or, conversely, in the same tariff code as the imported goods. The classification of packings is governed by General Interpretative Rule 5. In the present article, we will focus on rule 5(b) and offer guidance on the classification of packed goods.

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