Exchange rate determination under section 14 fixes separate import and export currency conversion rates for customs use. Determination of exchange rates under section 14 of the Customs Act, 1962 prescribes separate rupee conversion rates for imports and exports for specified foreign currencies, effective from 20th November, 2020, and supersedes the earlier Notification No.105/2020-Customs(N.T.) except as to prior actions. Schedule I lists per unit rates for twenty currencies with distinct import and export entries; Schedule II lists rates per 100 units for currencies quoted accordingly, for use in customs valuation and related procedures.