[Code of Federal Regulations]
[Title 19, Volume 2]
[Revised as of April 1, 2002]
From the U.S. Government Printing Office via GPO Access
[CITE: 19CFR151.44]

[Page 190]
 
                        TITLE 19--CUSTOMS DUTIES
 
  CHAPTER I--UNITED STATES CUSTOMS SERVICE, DEPARTMENT OF THE TREASURY
 
PART 151--EXAMINATION, SAMPLING, AND TESTING OF MERCHANDISE--Table of Contents
 
               Subpart C--Petroleum and Petroleum Products
 
Sec. 151.44  Storage tanks.

    (a) Plans and gauge tables. When petroleum or petroleum products 
subject to duty at a specific rate per barrel are imported in bulk in 
tank vessels and are to be transferred into shore storage tanks, both 
the plans of each shore tank showing all outlets and inlets and the 
gauge table for each tank showing its capacity in barrels per centimeter 
or tenth of a centimeter of height shall be certified as correct by the 
proprietor of the tank. One set of these plans and gauge tables so 
certified shall be kept on file at the plant of the oil company and 
shall be available at all times to Customs officers. Another certified 
set of the shore tank plans and gauge tables shall be filed with the 
port director for use in verifying the Customs officers' reports. The 
port director may require such additional sets of shore tank plans, 
including subsidiary pipeline plans, and gauge tables as he may deem 
necessary. The storage tank proprietor shall maintain the plans and 
gauge tables for 3 years after discontinuing use of the storage tanks as 
bonded warehouses for the storage of imported petroleum or petroleum 
products.
    (b) Tags required on valves. The inlet and outlet valves of each 
tank shall have tags of a permanent type affixed by the proprietor or 
lessee indicating the use of the valves.
    (c) Verification of gauge tables. Whenever he has reason to suspect 
their reliability, the port director may require the measurement and 
calibrations shown on the gauge tables to be verified by a Customs 
officer. If no qualified Customs officer is available, the port director 
may accept an independent certification verifying the measurements and 
calibrations. The independent verification shall be performed at the 
expense of the storage tank proprietor.

[T.D. 80-142, 45 FR 36384, May 30, 1980, as amended by T.D. 89-1, 53 FR 
51268, Dec. 21, 1988]