Distinct Item

🔓 Understand how individual items are distinguished when applying customs measures to imported goods.

A distinct item generally refers to a separately identifiable product or unit that is separately identifiable within a consignment. In customs contexts, the precise meaning depends on the legislation or measure in which the term is used, as it may determine how goods are counted or treated for customs purposes.

In the EU's temporary customs duty rules for low-value e-commerce consignments, a distinct item is a group of goods treated as one item for calculating the €3 customs duty.

Goods with the same relevant customs characteristics can be grouped together, while different products or goods with differing relevant information may count as separate items.

The concept determines how many €3 charges apply to a consignment.

Identify. Understand. Act. Build Expertise.

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