Opinion of Advocate General Ćapeta delivered on 28 November 2024.#Maksu- ja Tolliamet v UT.#Request for a preliminary ruling from the Riigikohus.#Reference for a preliminary ruling – Regulation (EU) 2018/1672 – Article 3(1) – Sum of cash not declared – Determining the value of a sum of cash denominated in foreign currencies – Exchange rate of a currency not published by the European Central Bank