Shore tank receipt quantity as the basis for customs duty assessment on bulk liquid cargo, with ullage-report exception. Bulk liquid cargo imports must be assessed for Customs duty based on the shore tank receipt quantity (dip measurement in shore tanks into which cargo is pumped), regardless of specific or ad valorem duty or tariff value fixation under section 14(2). If cargo is cleared directly without pumping into a shore tank, assessment may be made based on the ship's ullage survey report at the port of discharge. The Board has rescinded earlier Circulars 96/2002 and 06/2006 and requests notification of implementation difficulties.