Judgment of the Court (Ninth Chamber) of 15 October 2020.#„Linas Agro“ AB v Muitinės departamentas prie Lietuvos Respublikos finansų ministerijos.#Request for a preliminary ruling from the Mokestinių ginčų komisija prie Lietuvos Respublikos vyriausybės.#Reference for a preliminary ruling – Customs union – Implementing Regulation (EU) No 999/2014 – Definitive anti-dumping duty on imports of solid fertilisers with an ammonium nitrate content exceeding 80% by weight – Definition – Regulation (EC) No 945/2005 – Determination of the ammonium nitrate content – Presumption that a product with a nitrogen content exceeding 28% by weight has an ammonium nitrate content exceeding 80% by weight.#Case C-117/19.