24As the Court has already stated, the customs value must be determined primarily according to the ‘transaction value’ method of the imported goods (judgments of 16 June 2016, EURO 2004. Hungary, C‑291/15, EU:C:2016:455, paragraph 30, and of 20 December 2017, Hamamatsu Photonics Deutschland, C‑529/16, EU:C:2017:984, paragraph 26). That method of determining the customs value is thus assumed to be the most appropriate and the most frequently used (judgments of 12 December 2013, Christodoulou and Others, C‑116/12, EU:C:2013:825, paragraph 44, and of 16 June 2016, EURO 2004. Hungary, C‑291/15, EU:C:2016:455, paragraph 30).
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