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The legal and explanatory notes within the TIGIE determine the scope, limit, and content of each section, chapter, and subheading of the nomenclature. Their purpose is to facilitate the correct classification of goods that may present complex conditions and circumstances. They are divided into 8 classes according to their function, such as definitional, amplifying, restrictive, classificatory, excluding, and including. The explanatory notes serve to provide an exemplary interpretation that helps to understa

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