Judgment_paragraph 27 · „Baltic Master“ UAB v Muitinės departamentas prie Lietuvos Respublikos finansų ministerijos (C-599/20)

27As a general rule, the price actually paid or payable for the goods therefore forms the basis for calculating the customs value, even if that price is a factor that potentially must be adjusted where necessary in order to avoid the setting of an arbitrary or fictitious customs value (judgment of 20 June 2019, Oribalt Rīga, C‑1/18, EU:C:2019:519, paragraph 23 and the case-law cited).