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    <title>Computation of average of net tonnage for charter-in of tonnage</title>
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    <description>The limit for charter in of tonnage is computed by dividing the total number of chartered in ton days during the previous year by the total number of ton days operated by the company, yielding the ratio that determines the allowable charter in proportion under the tonnage tax scheme.</description>
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      <title>Computation of average of net tonnage for charter-in of tonnage</title>
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      <description>The limit for charter in of tonnage is computed by dividing the total number of chartered in ton days during the previous year by the total number of ton days operated by the company, yielding the ratio that determines the allowable charter in proportion under the tonnage tax scheme.</description>
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