Judgment of the General Court (Fifth Chamber, Extended Composition) of 25 March 2026.#Direktor na TD Mitnitsa Burgas v Lidikar OOD.#Request for a preliminary ruling from the Varhoven administrativen sad.#Reference for a preliminary ruling – Customs union – Union Customs Code – Import and export procedures – Importation of goods from Canada – Method of determining the customs value – Declared export price of the goods communicated by the Canadian authorities under an international customs cooperation agreement – Concept of ‘data available in the customs territory of the Union’ – Reasonable means – Article 74(3) of Regulation (EU) No 952/2013 – Residual or ‘fall-back’ method – Article 144 of Implementing Regulation (EU) 2015/2447.#Case T-296/25.