24At the outset, it should be borne in mind that, according to settled case-law of the Court, the objective of EU law on customs valuation is to introduce a fair, uniform and neutral system excluding the use of arbitrary or fictitious customs values. The customs value must thus reflect the real economic value of an imported good and take into account all of the elements of that good that have economic value (see, to that effect, judgments of 16 November 2006, Compaq Computer International Corporation, C‑306/04, EU:C:2006:716, paragraph 30; of 16 June 2016, EURO 2004. Hungary, C‑291/15, EU:C:2016:455, paragraphs 23 and 26; and of 9 March 2017, GE Healthcare, C‑173/15, EU:C:2017:195, paragraph 30).
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