Shore tank receipt principle directs customs duty be levied on cargo measured in shore tanks, not on ship ullage reports. Assessment of imported bulk liquid cargo for customs duty shall be based on shore tank receipt (dip measurement in shore tanks into which cargo is pumped) where such custodial shore measurement exists; provisional assessments are to be finalized accordingly. Where cargo is not discharged into shore tanks and is cleared directly under a white Bill of Entry, assessment may continue on the basis of the ship's ullage survey. Master/Agent penal liability for shortages remains determined by comparing ship discharge ullage with load-port ullage or Bill of Lading quantity.