Shore tank receipt governs customs duty basis for liquid bulk imports; mandatory outturn reporting, bonding and bond-module compliance required. Shore tank receipt, ascertained by dip measurement in shore tanks receiving pumped liquid from the tanker, shall be the basis for levy of Customs duty on imported liquid bulk cargo for warehousing. Bill of Lading quantities may be accepted for direct port delivery, but warehousing into Customs bonded tanks requires warehousing permission, bonding formalities, prescribed examination and preparation of signed outturn reports. Differences between manifested and shore outturn quantities are treated as short-landed with prescribed responsibilities; excess receipt requires filing a Bill of Entry for the excess and shortages above a one percent threshold prompt departmental investigation. Licensees must update the Bond Module daily.