Case T-296/25, Lidikar: Judgment of the General Court (Fifth Chamber, sitting with five Judges) of 25 March 2026 (request for a preliminary ruling from the Varhoven administrativen sad – Bulgaria) – Direktor na TD Mitnitsa Burgas v Lidikar OOD (Reference for a preliminary ruling – Customs union – Union Customs Code – Import and export procedures – Importation of goods from Canada – Method of determining the customs value – Declared export price of the goods communicated by the Canadian authorities under an international customs cooperation agreement – Concept of data available in the customs territory of the Union – Reasonable means – Article 74(3) of Regulation (EU) No 952/2013 – Residual or fall-back method – Article 144 of Implementing Regulation (EU) 2015/2447)