Opinion of Advocate General Szpunar delivered on 13 June 2019.#X BV v Staatssecretaris van Financiën.#Request for a preliminary ruling from the Hoge Raad der Nederlanden.#Reference for a preliminary ruling — Customs Union and Common Customs Tariff — Regulation (EC) No 1234/2007 — Regulation (EC) No 1484/95 — Import of frozen poultrymeat originating in Brazil — Post-clearance recovery of additional import duties — Verification mechanism — Method for calculating additional duties.#Case C-160/18.