// definition
Customs item
Goods unit in a customs declaration
Short definition
One or more goods in the same consignment sharing their tariff classification, description and, where the applicable data requirements provide for it, origin. Identical objects may be grouped on one line when these criteria are met; the number of lines depends on a correctly completed declaration. This customs unit differs from the physical parcel and the number of objects purchased.
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Knowledge map
Related analyses
Primary sources
- Union Customs Code, Regulation 2026/2108Article 5(78), definition; Article 20, handling-fee unit.
- European Commission, customs guidance of 5 October 2026Pages 14–17: lines, classification and grouping; explanatory guidance.