10In July 2022, Delve submitted three customs declarations to release into free circulation goods classified as ‘washers of iron or steel’ (‘the goods at issue’), received from Tandl Industry Co., Ltd, a company established in China. The goods at issue were declared under the code 73182200 of the Combined Nomenclature, set out in Annex I to Council Regulation (EEC) No 2658/87 of 23 July 1987 on the tariff and statistical nomenclature and on the Common Customs Tariff (OJ 1987 L 256, p. 1), in the version resulting from Commission Implementing Regulation (EU) 2021/1832 of 12 October 2021 (OJ 2021 L 385, p. 1) (‘the CN’), and under the code 7318220098 of the integrated tariff of the European Communities (TARIC), referred to in Article 2 of Regulation No 2658/87.