Shore tank receipt quantity determines customs duty for pipeline-discharged liquid bulk; ullage surveys govern direct delivery assessments. Determination of duty for imported liquid bulk discharged through pipelines is based on the shore tank receipt quantity; if discharged directly into barges or tank lorries, assessment may use the ship's ullage survey. The Bill of Lading/Import General Manifest is prima facie accepted as cargo aboard. Customs-supervised boarding and ullage surveys, signed survey reports and post-discharge completion surveys are required. Discrepancies indicating short landing render the person in charge liable under Section 116. Sampling, DYCC/FSSAI testing timelines, provisional assessment and bank guarantee rules, warehousing bonding, transfer, insurance and denaturing controls are prescribed under the New Warehousing Licensing Regulations and CBEC guidance.