10.—(1) For the purposes of these Regulations, if a consignment consists of a number of identical goods classified under the same heading, each of the goods must be individually taken into account.
(2) If, under Rule 5 of the Goods Classification Table Rules of Interpretation specified in section 1 of Part Two of the Tariff of the United Kingdom, packaging is included with the goods for classification purposes, it must be included in determining the origin of the goods.
(3) In this regulation, “the Tariff of the United Kingdom” has the meaning given in regulation 1(2) of the Tariff Regulations.