Case C-330/19: Judgment of the Court (Seventh Chamber) of 8 October 2020 (request for a preliminary ruling from the Hoge Raad der Nederlanden — Netherlands) — Staatssecretaris van Financiën v Exter BV (Reference for a preliminary ruling — Customs union — Regulation (EEC) No 2913/92 — Community Customs Code — Article 121(1) — Inward processing procedure — Release for free circulation — Incurrence of a customs debt — Determination of the debt — Concept of ‘taxation elements’ — Taking account of a preferential tariff measure)