Judgment of the Court (Fifth Chamber) of 21 September 2023.#'OGL-Food Trade Lebensmittelvertrieb' GmbH v Direktor na Teritorialna direktsia 'Mitnitsa Plovdiv' pri Agentsia 'Mitnitsi'.#Request for a preliminary ruling from the Administrativen sad Sofia-grad.#Reference for a preliminary ruling – Customs union – Regulation (EU) No 952/2013 – Union Customs Code – Articles 70 and 74 – Determination of the customs value – Customs value of fruit and vegetables to which an entry price applies – Regulation (EU) No 1308/2013 – Article 181 – Delegated Regulation (EU) 2017/891 – Article 75(5) and (6) – Declared transaction value higher than the standard import value – Disposal of products under conditions confirming the correctness of the transaction value – Sale by the importer at a loss – Relationship between the importer and the exporter – Judicial review of the decision determining the customs debt.#Case C-770/21.