Judgment of the Court (Second Chamber) of 21 May 2026.#SIA „DELVE 2” v Valsts ieņēmumu dienests.#Reference for a preliminary ruling – Customs union – Implementing Regulation (EU) 2022/191 – Imposition of a definitive anti-dumping duty on imports of certain iron or steel fasteners originating in the People’s Republic of China – Article 1(3) – Customs declaration – Application for amendment – Presentation by the importer, after making the customs declaration, of a commercial invoice meeting the requirements of that provision.#Case C-889/24.