Judgment of the General Court (Fifth Chamber, Extended Composition) of 3 June 2026.#VÁM4ALL Kft. "felszámolás alatt" v Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága.#Request for a preliminary ruling from the Kúria.#Reference for a preliminary ruling – Customs union – Union Customs Code – Method for determining the customs value – Declared transaction value – Article 15 of Regulation (EU) No 952/2013 – Article 140 of Implementing Regulation (EU) 2015/2447 – Secondary methods – Article 74 of Regulation No 952/2013 – Residual or ‘fall-back’ method – Article 144 of Implementing Regulation 2015/2447 – Importation of bulk goods – Lack of proof of actual payment – Insufficient data on the essential characteristics of the goods – Use of data available in the national database – Simple arithmetic mean of unit prices.#Case T-224/25.