37In that regard, the Court has held that any pecuniary charge, whatever its designation and mode of application, which is imposed unilaterally on goods by reason of the fact that they cross a frontier, and which is not a customs duty in the strict sense, constitutes a charge having equivalent effect (judgments of 8 June 2006, Koornstra, C‑517/04, EU:C:2006:375, paragraph 15, and of 26 October 2006, Koninklijke Coöperatie Cosun, C‑248/04, EU:C:2006:666, paragraph 30).
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