Item: what is to be understood by “item”?

All definitions must be considered in a specific context.

For example, in the context of the EU sanctions against Russia and Belarus, the item is to be understood as the “supplementary unit” in the EU customs declaration (data element 18 02 000 000 or 6/2 or Box 41 of the SAD). Customs legislation defines the supplementary unit as the quantity of the item in question, expressed in the unit laid down in Union legislation, as published in TARIC. For goods that do not have a supplementary unit in TARIC, the information on “number of packages” (data element 18 06 004 000 or 6/10 or Box 31 of the SAD) could be used instead.

Customs legislation defines packages as the smallest external packing unit. The number of packages to be stated in a declaration refers to the individual items packaged in such a way that they cannot be divided without first undoing the packing, or the number of pieces, if unpackaged. The codes to be stated follow the UNECE recommendation on the matter. The UNECE recommends recording the “immediate wrapping or receptacle of the goods, which the purchaser normally acquires with them in retail sales”.

Accordingly, an item means usual packaging for retail sale, e.g. a package of 3 bottles of perfume if they are sold together, or a bottle of perfume if it is meant to be sold separately.

Source: Consolidated FAQs on the implementation of Council Regulations No 833/2014 and 268/2014 (24.3.2025)