April 2022 — Question 57
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 _____.
- ADate the duties, taxes, and fees are paid
- BCommercial invoice date
- CRelease date
- DDate of importation
- EDate of exportation✓ CBP's answer
CBP's cited authority
§ 19 CFR 159.32
Answer and citations as published in CBP's official answer key for the April 2022 examination.
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