Judgment of the Court (Eighth Chamber) of 22 April 2021.#UAB „Lifosa“ v Muitinės departamentas prie Lietuvos Respublikos finansų ministerijos.#Reference for a preliminary ruling – Customs union – Community Customs Code – Regulation (EEC) No 2913/92 – Article 29(1) – Article 32(1)(e)(i) – Union Customs Code – Regulation (EU) No 952/2013 – Article 70(1) – Article 71(1)(e)(i) – Determination of the customs value – Transaction value – Adjustment – Price including delivery at the border.#Case C-75/20.