Judgment_paragraph 30 · EURO 2004. Hungary Kft. v Nemzeti Adó- és Vámhivatal Nyugat-dunántúli Regionális Vám- és Pénzügyőri Főigazgatósága (C-291/15)

30Since, for the purposes of the customs valuation, priority is to be given to the transaction value in accordance with Article 29 of the Customs Code, that method of determining the customs value is assumed to be the most appropriate and the most frequently used (judgment of 12 December 2013 in Christodoulou and Others, C‑116/12, EU:C:2013:825, paragraph 44).