30In respect of the determination of the customs value in the main case, according to the case-law the Community legislation on customs valuation seeks to introduce a fair, uniform and neutral system excluding the use of arbitrary or fictitious customs values (Case C-11/89 Unifert [1990] ECR I-2275, paragraph 35, and Case C-15/99 Sommer [2000] ECR I-8989, paragraph 25). The customs value must thus reflect the real economic value of an imported good and, therefore, take into account all of the elements of that good that have economic value.
Source: EUR-Lex, © European Union, 1998-2026. Reuse authorised under Decision 2011/833/EU.