Shore tank receipt quantity used as basis for customs duty on bulk liquid imports, except clearances using ship's ullage survey. Customs duty on imported bulk liquid cargo shall be levied on the shore tank receipt quantity-the dip measurement in onshore tanks into which cargo is pumped-regardless of specific or ad valorem rates and including tariff value fixation; where cargo is cleared directly without pumping into shore tanks, assessment may be made using the ship's ullage survey report.
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Provisions expressly mentioned in the judgment/order text.
Shore tank receipt quantity used as basis for customs duty on bulk liquid imports, except clearances using ship's ullage survey.
Customs duty on imported bulk liquid cargo shall be levied on the shore tank receipt quantity-the dip measurement in onshore tanks into which cargo is pumped-regardless of specific or ad valorem rates and including tariff value fixation; where cargo is cleared directly without pumping into shore tanks, assessment may be made using the ship's ullage survey report.
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