Document ID: chunk:federal_register_of_legislation:C2025C00155:section:161j:p2
Version: federal_register_of_legislation:C2025C00155
Segment Type: section
Provision Reference: s 161J (pt 2/2)
Character Range: 1088450–1089154

ruling rate of exchange, in relation to that currency, in respect of that day, after having regard to commercial rates of exchange prevailing on or about that day and to such other matters as the Comptroller‑General of Customs considers relevant.
 (4) In this section:
day of exportation, in relation to imported goods, means:
 (a) where the goods were exported by post from the place of export and a Collector is satisfied as to the day of posting—that day;
 (b) where the goods departed or were transported from their place of export in any other way and a Collector is satisfied as to the day of their departure or transportation—that day; and
 (c) in any other case—a day determined by the Collector.