Judgment of the Court (First Chamber) of 5 September 2024.#Criminal proceedings against S.Z.#Reference for a preliminary ruling – Common foreign and security policy – Restrictive measures in respect of Burma/Myanmar – Prohibition on the import of goods originating in or exported from Burma/Myanmar – Regulation (EC) No 194/2008 – Article 2(2)(a) – Teak logs originating in Burma/Myanmar exported to and processed in Taiwan before being transported to the European Union – Regulation (EEC) No 2913/92 – Community Customs Code – Article 24 – Concept of ‘substantial processing or working’ – Teak logs that have been debranched, debarked, sawn into the shape of wooden cuboids or cut into sawn teak wood in Taiwan – Certificate of origin issued by the Taiwanese authorities – Value of that certificate for the determination, by the customs authorities of the Member States, of the origin of those teak logs.#Case C-67/23.