30Such is clearly the case as far as customs duties and charges having equivalent effect are concerned, the latter being any pecuniary charge, whatever its designation and mode of application, which is imposed unilaterally on goods by reason of the fact that they cross a frontier, and which is not a customs duty in the strict sense (see, in particular, Case C-347/95 UCAL [1997] ECR I-4911, paragraph 18, and Case C-517/04 Koornstra [2006] ECR I-5015, paragraph 15).
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