This section contains the following
| HCOTEG140250 | Scope of guidance |
| HCOTEG140500 | Law |
| HCOTEG140750 | Public Notices |
| HCOTEG141250 | Traders’ accounts |
| HCOTEG141500 | Quantities to be shown in accounts |
| HCOTEG142000 | Duty deferment traders |
| HCOTEG142260 | Other concessions |
| HCOTEG142500 | Producers |
| HCOTEG142750 | Computerised accounts |
| HCOTEG143000 | Budget changes |
| HCOTEG143250 | Traders returns |
| HCOTEG143500 | Forms HO9 and HO10 |
| HCOTEG144000 | Receipts into warehouse |
| HCOTEG144250 | Removals from warehouse |
| HCOTEG144500 | Other record keeping requirements |
| HCOTEG144750 | Operations on hydrocarbon oil |
| HCOTEG145000 | Synthesis refineries |
