Judgment of the Court (Tenth Chamber) of 19 November 2020.#5th AVENUE Products Trading GmbH v Hauptzollamt Singen.#Request for a preliminary ruling from the Finanzgericht Baden-Württemberg.#Reference for a preliminary ruling – Customs union – Regulation (EEC) No 2913/92 – Community Customs Code – Article 29(1) and (3)(a) – Article 32(1)(c) and (5)(b) – Regulation (EEC) No 2454/93 – Article 157(2) – Customs valuation – Transaction value of imported goods – Concept of ‘condition of sale’ – Payment in return for the granting of an exclusive distribution right.#Case C-775/19.