This section contains the following:
| HCOTEG72760 | General |
| HCOTEG72780 | Disposal by flooding into duty-suspended stocks |
| HCOTEG72790 | Determination of oil content |
| HCOTEG72800 | Credit of duty |
| HCOTEG72820 | Receipts of contaminated duty-paid oil from government departments |
| HCOTEG72830 | Bunkers removed from vessels undergoing repair |
| HCOTEG72840 | Oil returned other than to duty-suspended storage or remote marking premises |
| HCOTEG72850 | Accidental mixing and/or contamination of mineral oils |
