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What is an item?

An item (customs tariff line) is goods in the same consignment with the same tariff classification, the same description and – if the origin must be stated – the same origin. Several identical things count as one item.

Applies from
See below
Legal basis
TR-007, TR-006
Expert-checked
31 October 2026
Status
Approved

Examples

The parcel containsItems
3 identical T-shirts1
1 T-shirt and 1 phone case2
2 T-shirts of different originmay be 2

Don't know the commodity code?

Then we cannot count the items automatically. We ask you to estimate the number and explain how to do it.

Sources

  1. Toldstyrelsen: told på lavværdiforsendelser – Carried over – not re-checked

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