Shore tank receipt quantity governs customs duty assessment for pipeline-discharged liquid bulk imports, redefining measurement and survey bases. Procedure mandates that for pipeline discharge into shore tanks the shore tank receipt quantity determined by dip measurement is the basis for customs duty; where cargo is loaded into tank lorries assessment may rely on ship's ullage survey. Bills of Lading/manifest quantities are prima facie accepted; ullage surveys at loading and discharge must be supervised by Customs and signed by surveyors, vessel officers, consignees' representatives and Customs. Outturn reports at shore tanks must be countersigned by tank and Bond surveyors; custodians under Section 45 or equivalent insurance are required for home-consumption storage, with excess/shortage adjustment, investigation thresholds, and provisional assessment safeguards set out.