27In view of the broad definition of the concept of ‘similar goods’, which, as the Advocate General pointed out in point 40 of his Opinion, is based on a detailed assessment of the goods on the basis of a series of factors presented by way of example, it must be found that such a concept is applicable to all types of goods, including medicinal products, such as the medicinal products at issue. Thus, in order to identify similar goods, the competent national customs authority must be in a position to use all of the information available to it in order to establish the customs value in the most precise and realistic as possible manner.
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