24In particular, as is apparent from paragraph 38 of the judgment of 12 December 2013 in Christodoulou and Others (C‑116/12, EU:C:2013:825), by virtue of Article 29 of the Customs Code, the customs value of imported goods is 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 Articles 32 and 33 of that code.
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