43It should be noted, lastly, that, in accordance with the settled case-law, the methods for determination of customs value set out in Articles 29 to 31 of the code are subordinately linked to each other. Thus, it is only when the customs value cannot be determined by applying a given method that it is appropriate to refer to the method which comes immediately after it in the order established by those provisions (see, to that effect, judgment of 12 December 2013, Christodoulou and Others, C‑116/12, EU:C:2013:825, paragraph 43).
Source: EUR-Lex, © European Union, 1998-2026. Reuse authorised under Decision 2011/833/EU.