45The conclusions of the Customs Code Committee, although they do not have legally binding force, nevertheless constitute an important means of ensuring the uniform application of the Customs Code by the customs authorities of the Member States and as such may be regarded as a valid aid to the interpretation of the Code (judgment of 6 February 2014, Humeau Beaupréau, C‑2/13, EU:C:2014:48, paragraph 51 and the case-law cited).
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