This section contains the following:
| HCOTEG130250 | Scope of guidance |
| HCOTEG131500 | Introduction |
| HCOTEG131750 | System overview |
| HCOTEG132000 | New Simplified Duty Deferment Guarantee Arrangements (EPSS) |
| HCOTEG132250 | Details of those functions carried out by the trader at the CAP |
| HCOTEG132500 | Traders’ systems and records |
