31In particular, by virtue of Article 29 of the Customs Code, the customs value of imported goods is, in principle, the transaction value, that is to say, the price actually paid or payable for the goods when they are sold for export to the customs territory of the European Union, adjusted, where necessary, in accordance with Article 32 of that code (see, to that effect, judgment of 12 December 2013, Christodoulou and Others, C‑116/12, EU:C:2013:825, paragraphs 38, 44 and 50, and of 21 January 2016, Stretinskis, C‑430/14, EU:C:2016:43, paragraph 15).
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