Shore tank receipt quantity now determines customs duty liability for imported liquid bulk cargo, replacing ship's figures in specified cases. Customs duty on imported liquid bulk cargo discharged through pipelines and received in shore tanks shall be levied on the shore tank receipt quantity determined by dip measurement in shore tanks. Where cargo is cleared directly into tank lorries without shore tank receipt, assessment may be based on the ship's ullage survey. Manifests/Bills of Lading are prima facie evidence of cargo aboard; mandatory supervised ullage and discharge surveys with signed reports and shore tank outturn reports countersigned by Customs form the basis for assessment, adjustment for shortages, and subsequent Bills of Entry.