77. If the commercial invoice is in a foreign currency, the foreign currency shall be converted to U.S. dollars using the proclaimed rate, certified rate, or rates effective on the _____. (2025 April No.77 – Valuation, Appraisement and Duty Assessment)
A) Date the entry is filed
B) Date the entry summary is filed
C) Date of exportation
D) Date of importation
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The Answer is: C
Citation: 19 CFR 159.32
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