SNSUC's crude listed price anchors to Brent × FX × 7.33 × grade; Brent at $101.07 gives a ¥4,967/t base today, with seven transshipment grades split by OSP and grade factor.

ESPO, Dubai, Oman, Urals, Basrah Light, Bonny Light and Lula each carry their own official selling price (OSP) and discount mechanism. Bonded-zone re-export avoids import-stage tax and transfers title on three matched documents (contract, invoice, receipt); general trade books tariff and consumption tax. The document path decides both tax and term.