Article 222 Items of goods(Article 162 of the Code)
United Kingdom
1.
Where a customs declaration covers two or more items of goods, the particulars stated in that declaration relating to each item shall be regarded as constituting a separate customs declaration.
2.
Except where specific goods contained in a consignment are subject to different measures, goods contained in a consignment shall be regarded as constituting a single item for the purposes of paragraph 1 where either of the following conditions is fulfilled:
(a)
they are to be classified under a single tariff subheading;
(b)
they are the subject of an application for simplification in accordance with Article 177 of the Code.