Exchange rate determination for customs: notified conversion rates for specified foreign currencies effective mid-December, affecting import and export valuation. The Board prescribes rupee equivalence rates for specified foreign currencies for customs valuation, with distinct rates for imported and export goods set out in Schedule I (per unit) and Schedule II (per 100 units). The notification takes effect from 17th December, 2021, supersedes the prior notification while preserving prior acts, and records serial substitutions to particular currency entries maintained through subsequent notifications.