[Code of Federal Regulations] [Title 19, Volume 2] [Revised as of April 1, 2002] From the U.S. Government Printing Office via GPO Access [CITE: 19CFR159.32] [Page 230] TITLE 19--CUSTOMS DUTIES CHAPTER I--UNITED STATES CUSTOMS SERVICE, DEPARTMENT OF THE TREASURY PART 159--LIQUIDATION OF DUTIES--Table of Contents Subpart C--Conversion of Foreign Currency Sec. 159.32 Date of exportation. The date of exportation for currency conversion shall be fixed in accordance with Sec. 152.1(c) of this chapter.