This section contains the following:
| HCOTEG30250 | Scope of guidance |
| HCOTEG30500 | Customs and Excise Duties (General Reliefs) Act 1979 |
| HCOTEG30750 | Customs and Excise Management Act 1979 |
| HCOTEG31000 | Hydrocarbon Oils Duties Act 1979 |
| HCOTEG31250 | Finance Act 1994 |
| HCOTEG31500 | Excise duties (gas as a road fuel order) 1972 |
| HCOTEG31750 | Hydrocarbon Oil Regulations 1973 |
| HCOTEG32000 | Hydrocarbon Oil (Amendment) Regulations 1981 |
| HCOTEG32250 | Hydrocarbon Oil (mixing of oils) Regulations 1985 |
| HCOTEG32500 | Excise warehousing (etc) Regulations 1988 |
| HCOTEG32750 | Excise duties (personal reliefs) (fuel and lubricants imported in vehicles) order 1989 |
| HCOTEG33000 | Excise duties (hydrocarbon oil) (travelling showmen) relief Regulations 1989 |
| HCOTEG33250 | Excise goods (holding, movement, warehousing and REDS) Regulations 1992 |
| HCOTEG33500 | Excise duties (deferred payment) Regulations 1992 |
| HCOTEG33600 | Revenue Traders (Accounts and Records) Regulations 1992 |
| HCOTEG33750 | Excise duties (drawback) Regulations 1995 |
| HCOTEG34000 | Travellers’ reliefs (fuel and lubricants) order 1995 |
| HCOTEG34250 | Other fuel substitutes (rates of excise duty etc) order 1995 |
| HCOTEG34500 | Hydrocarbon oil (designated markers) Regulations 1996 |
| HCOTEG34750 | Hydrocarbon oil (payment of rebates) Regulations 1996 |
| HCOTEG35000 | Hydrocarbon oil duties (marine voyages reliefs) Regulations 1996 |
| HCOTEG35250 | Warehouse-keepers and owners of warehoused goods Regulations 1999 |
| HCOTEG35500 | Duty Suspended Movement of Excise Goods Regulations 2001 |
| HCOTEG35750 | Registered Dealers in Controlled Oils Regulations 2002 |
| HCOTEG36000 | Excise goods (accompanying documents) Regulations 2002 |
| HCOTEG36250 | Hydrocarbon oil (industrial reliefs) Regulations 2002 |
| HCOTEG36500 | Hydrocarbon oil (marking) Regulations 2002 |
| HCOTEG36550 | The Hydrocarbon Oil (Marking) (Amendment) Regulations 2007 |
| HCOTEG36750 | Excise warehousing (energy products) Regulations 2004 |
| HCOTEG37000 | Biofuels and other fuel substitutes (payment of excise duties etc) Regulations 2004 |
| HCOTEG37100 | Biofuels and other fuel substitutes (payment of excise duties etc) (Amendment) Regulations 2007 |
| HCOTEG37250 | The Measuring Instruments (Liquid Fuel and Lubricants) Regulations 2006 |
| HCOTEG37500 | The Hydrocarbon Oil (Registered Remote Markers) Regulations 2005 |
| HCOTEG37750 | Council Directive (92/12/EEC) 1992 (Holding and Movement Directive) |
| HCOTEG38000 | Council Directive (EC) No 2003/96 2003 (Energy Products Directive ) |
