Court of Justice 16 October 2025, C-307/23 (Opinion of Advocate General Szpunar delivered on 16 October 2025.)

OPINION OF ADVOCATE GENERAL SZPUNAR delivered on 16 October 2025 ( 1 ) Case C‑307/23 G GmbH v Hauptzollamt H (Request for a preliminary ruling from the Bundesfinanzhof (Federal Fiscal Court, Germany)) (Reference for a preliminary ruling – Customs union – Import and export procedures – Regulation (EEC) No 2913/92 – Determination of customs value – Costs associated with the templates of labels for