41It should be observed that, for the purposes of the application of Article 181a of the Implementing Regulation, the authenticity of the documents showing the transaction value of the imported goods is not the determining factor but is one of the factors which the customs authorities must take into account. Those authorities may have doubts, despite the authenticity of those documents, as to the accuracy of the customs value of the imported goods (see, to that effect, judgment of 28 February 2008 in Carboni e derivati, C‑263/06, EU:C:2008:128, paragraph 64).
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