53Accordingly, the obligation to state reasons incumbent on the customs authorities in the course of implementing the Customs Code must, first, make it possible to disclose clearly and unequivocally the reasons which led them to set aside one or more methods for determining customs value, in this case Article 29 of the Customs Code (see, to that effect, judgment of 9 November 2017, LS Customs Services, C‑46/16, EU:C:2017:839, paragraph 44).
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