Exchange rate determination for customs: prescribed conversion rates govern import and export valuation under schedule publication. The Central Board of Indirect Taxes and Customs determines schedule-based exchange rates for conversion between specified foreign currencies and Indian rupees for customs valuation, fixing distinct rates for imported and export goods effective 16th June, 2023, and superseding the prior notification except as to prior actions; the operative rates are those specified opposite each currency in Schedule I (per unit) and Schedule II (per 100 units).