Article 3 (21)

(a)

any petroleum-derived liquid fuel falling within CN codes 2710 19 51 to 2710 19 68 , 2710 20 31 , 2710 20 35 , or 2710 20 39 ; or

(b)

any petroleum-derived liquid fuel, other than gas oil as defined in point 19, which, by reason of its distillation limits, falls within the category of heavy oils intended for use as fuel and of which less than 65 % by volume (including losses) distils at 250 °C by the ASTM D86 method. If the distillation cannot be determined by the ASTM D86 method, the petroleum product is likewise categorised as a heavy fuel oil;