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19 CFR § 159.31 - Rates to be used.

---
identifier: "/us/cfr/t19/s159.31"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "19 CFR § 159.31 - Rates to be used."
title_number: 19
title_name: "Customs Duties"
section_number: "159.31"
section_name: "Rates to be used."
chapter_name: "U.S. CUSTOMS AND BORDER PROTECTION, DEPARTMENT OF HOMELAND SECURITY; DEPARTMENT OF THE TREASURY"
part_number: "159"
part_name: "LIQUIDATION OF DUTIES"
positive_law: false
currency: "2026-04-05"
last_updated: "2026-04-05"
format_version: "1.1.0"
generator: "[email protected]"
authority: "19 U.S.C. 66, 1500, 1504, 1624."
regulatory_source: "T.D. 73-175, 38 FR 17482, July 2, 1973, unless otherwise noted."
cfr_part: "159"
---

# 159.31 Rates to be used.

Except as otherwise specified in this subpart, no rate or rates of exchange shall be used to convert foreign currency for Customs purposes other than a proclaimed rate or certified rate or rates.