33Pursuant to Articles 30 and 31 of the Customs Code, where the customs value of the imported goods cannot be determined under Article 29 of the Code, it is to be determined by application, first, of Article 30 and, second, of Article 31 (see, to that effect, judgment of 28 February 2008 in Carboni e derivati, C‑263/06, EU:C:2008:128, paragraph 56).
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