# Commission Implementing Regulation (EU) 2015/2447 of 24 November 2015 laying down detailed rules for implementing certain provisions of Regulation (EU) No 952/2013 of the European Parliament and of the Council laying down the Union Customs Code, Article 222: Items of goods(Article 162 of the Code)

Extent: E+W+S+N.I.

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.

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Source: https://www.legislation.gov.uk/eur/2015/2447/article/222 (the official version)
Page: https://openlegislation.uk/eu-regulation-2015-2447/article-222
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.