33Thus, in order to determine the most precise and realistic customs value, in accordance with the method laid down in Article 30(2)(c) of the Customs Code, the customs value of the goods must be determined at the time closest to their importation. The time limit of 90 days laid down in Article 152(1)(b) of the Implementing Regulation therefore constitutes an exception to the principle set down in Article 152(1)(a) of that regulation and must, on that basis, be interpreted strictly.
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