Case C-1/18: Judgment of the Court (Fifth Chamber) of 20 June 2019 (request for a preliminary ruling from the Augstākā tiesa — Latvia) — ‘Oribalt Rīga’ SIA, formerly ‘Oriola Rīga’ SIA v Valsts ieņēmumu dienests (Reference for a preliminary ruling — Customs union — Regulation (EEC) No 2913/92 — Article 30(2)(b) and (c) — Regulation (EEC) No 2454/93 — Article 152(1)(a) and (b) — Determination of the customs value of the goods — Definition of ‘similar goods’ — Medicinal products — Account taken of any factor that may have an impact on the economic value of the medicinal product concerned — Time-limit of 90 days in which the imported goods must be sold in the European Union — Mandatory time-limit — No account taken of trade discounts)