This section of the guidance covers oil traders’
accounts, records and returns.
It is intended to assist oils assurance teams and other
officers responsible for oils producer’s premises
(refineries) and oil warehouses and others involved in the export
of oils.
For specific information on the use of computerised systems
see the section on ‘Computer Systems’ in this guidance
HCOTEG180000.
A Guided Learning Unit on ‘Duty Accounting’: Reference 003203 is now available in Online Learning.
