55Even if it could prove useful for determining customs value, confidential information from a database which seeks, by means of statistical exploration methods, to detect commercial models capable of constituting cases of fraud cannot form part of the statement of reasons required in Article 6(3) of the Customs Code. Consequently, the database from which that information derives cannot be regarded as being at the disposal of the customs authorities for the purposes of determining the customs value, within the meaning of Article 30(2)(a) and (b) of the Customs Code.
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