Opinion of Advocate General Campos Sánchez-Bordona delivered on 23 January 2025.#‘Tauritus’ UAB v Muitinės departamentas prie Lietuvos Respublikos finansų ministerijos.#Request for a preliminary ruling from the Lietuvos vyriausiasis administracinis teismas.#Reference for a preliminary ruling – Customs union – Union Customs Code – Method for determining the customs value – Article 70 – Transaction value – Goods imported on the basis of a provisional purchase price – Definitive price dependent on various factors not known on the date of acceptance of the customs declaration.#Case C-782/23.