For the purposes of the first subparagraph, where a customs declaration covers goods falling under two or more items the particulars relating to goods falling under each item shall be deemed to constitute a separate customs declaration.
Chun críocha na chéad fhomhíre, i gcás ina gcumhdóidh dearbhú custaim earraí atá faoi dhá ítim nó níos mó, measfar gur dearbhú custaim ar leithligh iad na sonraí a bhaineann le hearraí atá faoi gach ítim.