April 2026 — 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 _____.
- ADate of import
- BDate of entry
- CDate of export✓ CBP's answer
- DDate of lading
CBP's cited authority
§ 19 CFR 159.32
Answer and citations as published in CBP's official answer key for the April 2026 examination.
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