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April 2026 CBLE · Category VI: Valuation, Appraisement and Duty Assessment · Question 79 of 80

April 2026 CBLE, question 79

If the commercial invoice is in a foreign currency, the foreign currency shall be converted to U.S. dollars using the proclaimed rate or certified rate or rates effective on the _____.

  1. Date of import
  2. Date of entry
  3. Date of export
  4. Date of lading
Show the official answer

Official answer: C: Date of export

Citation in CBP's key: 19 CFR 159.32

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