25In particular, by virtue of Article 29 of the Community Customs Code, the customs value of imported goods is the transaction value, that is to say, the price actually paid or payable for the goods when they are sold for export to the customs territory of the European Union, adjusted, where necessary, in accordance, in particular, with Article 32 of that code (judgment of 19 November 2020, 5th AVENUE Products Trading, C‑775/19, EU:C:2020:948, paragraph 23 and the case-law cited).
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