20Sommer submits that the question should be answered in the negative. It argues that those costs are in respect of services supplied in the Community by undertakings established there and relate to goods which have already been sold for export to the Community customs territory. It is therefore necessary to apply the case-law of the Court to the effect that, subject to the adjustments provided for in Article 8 of Regulation No 1224/80, payment for services provided to the buyer on the purchase of imported goods is not included in the customs value of the goods (Case C-21/91 Wünsche [1992] ECR I-3647, paragraph 16).
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