38In so far as the error thus made by the declarant, as to the interpretation of the applicable law, induced it to state, in respect of goods which had been the subject of successive sales, and as the basis for determining the customs value of those goods, the highest of the transaction values, that error cannot be regarded as the exercise of a choice, which is by definition voluntary (see, to that effect, judgment of 20 October 2005, Overland Footwear, C‑468/03, EU:C:2005:624, paragraph 69).
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