46 CFR §151.50-23

1. (a)The term phosphoric acid as used in this subpart shall include, in addition to phosphoric acid, aqueous solutions of phosphoric acid, and super phosphoric acid.
2. (b)Phosphoric acid may be carried in either gravity or pressure type cargo tanks. The tanks shall be rubber-lined, or lined or clad with other suitable material acceptable to the Commandant, or shall be fabricated of a phosphoric acid resistant stainless steel. See § 151.15-3(f)(2).
3. (c)The vessel's shell plating shall not be used as any part of the boundaries of gravity type cargo tanks.
4. (d)Cargo piping, including valves, fittings, and flanges where exposed to the acid, shall be rubber-lined, or lined, coated or clad with other corrosion-resistant material, or shall be fabricated of a phosphoric acid resistant stainless steel. Vent piping, including flanges and fittings, shall be similarly protected at least to the height of the frangible disk if such is installed.
5. (e)Phosphoric acid adulterated by other chemicals, inhibitors, oils, solvents, etc., shall not be transported in bulk cargo tanks except upon authorization by the Commandant (CG-ENG).
6. (f)The requirements of § 151.50-20 are also applicable to the shipment of phosphoric acid.