Exchange rate determination for customs conversion effective, setting distinct import and export currency conversion rates. The Central Board of Indirect Taxes and Customs determines rates for converting specified foreign currencies to Indian rupees for customs valuation of imported and export goods, effective from 22nd December, 2023, and superseding an earlier notification except for prior actions. Schedule I provides per-unit exchange rates with separate columns for imported and export goods; Schedule II provides exchange rates per 100 units for designated currencies, also distinguishing imported and export rates.