1. Install the necessary packages: You will need to install the Vue.js 3 library and the Multiselect component. You can do this using the following commands:
```shell
npm install vue@next
npm install @vueform/multiselect --save
```

2. Create a new component file: Create a new .vue file for your multiselect component. You can call it "MultiselectItem.vue".

3. Import the Multiselect component: In your MultiselectItem.vue file, import the Multiselect component using the following code:
```Javascript
import Multiselect from '@vueform/multiselect'
```

4. Create the component template: In the template section of your MultiselectItem.vue file, create the multiselect component using the following code:
```HTML
<template>
  <multiselect
    v-model="selected"
    :options="options"
    :multiple="true"
    :close-on-select="false"
    :clear-on-select="false"
    :preserve-search="true"
    placeholder="Select items"
    label="name"
    track-by="id"
  />
</template>
```

5. Define the component properties: In the script section of your MultiselectItem.vue file, define the properties of the multiselect component, such as the selected items and the options to choose from, using the following code:
```HTML
<script>
export default {
  name: 'MultiselectItem',
  components: { Multiselect },
  props: {
    value: Array,
    options: Array
  },
  data() {
    return {
      selected: this.value
    }
  },
  watch: {
    selected(value) {
      this.$emit('input', value)
    }
  }
}
</script>
```

6. Use the component: To use the multiselect component, import the MultiselectItem component and use it in your template with the required properties:
```HTML
<template>
  <multiselect-item
    v-model="selectedItems"
    :options="itemOptions"
  />
</template>

<script>
import MultiselectItem from './MultiselectItem.vue'

export default {
  components: { MultiselectItem },
  data() {
    return {
      selectedItems: [],
      itemOptions: [
        { id: 1, name: 'Item 1' },
        { id: 2, name: 'Item 2' },
        { id: 3, name: 'Item 3' },
        { id: 4, name: 'Item 4' },
        { id: 5, name: 'Item 5' },
      ]
    }
  }
}
</script>
```

This code will create a multiselect component with the options to choose from and the selected items stored in the parent component's data. You can customize the component further by adding more properties and modifying the styling using CSS.
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