54Therefore, taking into account, first of all, the need to establish a customs value in the event that an undertaking does not provide sufficiently accurate or reliable information concerning the customs value of the goods concerned, and subsequently, the due care which customs authorities must exercise when applying each of the successive methods of determining the customs value (see, to that effect, judgment of 9 November 2017, LS Customs Services, C‑46/16, EU:C:2017:839, paragraph 52) and, lastly, the ‘reasonable flexibility’ with which those methods must be applied in accordance with point 2 of the interpretative note, referred to in paragraphs 48 and 52 of this judgment, it must be accepted that the data contained in a national database relating to goods ascribed to the same TARIC code and originating from the same seller as the goods concerned, constitute ‘data available in the [European Union]’, within the meaning of Article 31(1) of the Community Customs Code, which may be used as a basis for the purposes of determining the customs value of the goods concerned.
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