34At 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 therefore reflect the real economic value of an imported product and take into account all of the elements of that product that have economic value (judgment of 20 June 2019, Oribalt Rīga, C‑1/18, EU:C:2019:519, paragraph 22 and the case-law cited).
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