Judgment of the Court (Fourth Chamber) of 29 January 2026.#HF and WI v Anexartiti Archi Dimosion Esodon.#Requests for a preliminary ruling from the Dioikitiko Protodikeio Thessalonikis.#Reference for a preliminary ruling – Customs union – Regulation (EEC) No 2913/92 – Community Customs Code – Regulation (EU) No 952/2013 – Union Customs Code – Importation of goods – Customs value – Undervaluation – Secondary methods for determining customs value – ‘Lowest acceptable price’ method calculated on the basis of aggregated statistical values established at EU level – Whether permissible.#Joined Cases C-72/24 and C-73/24.