22It should be borne in mind that EU law on customs valuation seeks to introduce a fair, uniform and neutral system excluding the use of arbitrary or fictitious customs values. The customs value must thus reflect the real economic value of an imported good and, therefore, take into account all of the elements of that good that have economic value (see, inter alia, judgments of 16 November 2006, Compaq Computer International Corporation, C‑306/04, EU:C:2006:716, paragraph 30; of 20 December 2017, Hamamatsu Photonics Deutschland, C‑529/16, EU:C:2017:984, paragraph 24; and of 20 June 2019, Oribalt Rīga, C‑1/18, EU:C:2019:519, paragraph 22).
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