New Zealand Legislation: Regulations

4 Obligation fuels

• (1) The following fuels are obligation fuels for the purposes of an activity listed in Part 2 of Schedule 3 of the Act:

  • (a) motor spirit with a research octane number of less than 95 referred to in—

    • (i) excise item number 99.75.15C or 99.75.18H of Part A of Schedule 3 of the Customs and Excise Act 1996; or

    • (ii) item number 2710.19.11 or 2710.19.29 in chapter 27 of the Tariff (regular petrol):

  • (b) motor spirit with a research octane number of 95 or greater referred to in—

    • (i) excise item number 99.75.18H of Part A of Schedule 3 of the Customs and Excise Act 1996; or

    • (ii) item number 2710.19.11 or 2710.19.29 in chapter 27 of the Tariff (premium petrol):

  • (c) automotive diesel referred to in—

    • (i) excise item number 99.75.35H of Part A of Schedule 3 of the Customs and Excise Act 1996; or

    • (ii) item number 2710.19.63 00L in chapter 27 of the Tariff (automotive diesel):

  • (d) marine diesel referred to in item number 2710.19.65 00C in chapter 27 of the Tariff (marine diesel):

  • (e) aviation spirit referred to in item number 2710.19.09 00F in chapter 27 of the Tariff (aviation spirit):

  • (f) jet fuel, kerosene type, referred to in item number 2710.19.45 11H in chapter 27 of the Tariff (jet fuel):

  • (g) light residual fuel oil referred to in item number 2710.19.71 00C or 2710.19.73 00F in chapter 27 of the Tariff and that has a kinematic viscosity of less than 85 centistokes at 50ºC (light fuel oil):

  • (h) heavy residual fuel oil referred to in item number 2710.19.71 00C or 2710.19.73 00F in chapter 27 of the Tariff and that has a kinematic viscosity of 85 centistokes or greater at 50ºC (heavy fuel oil):

  • (i) any other liquid fossil fuel not listed in paragraphs (a) to (h) that is directly combusted when used.

  (2) To avoid doubt, the following substances are not obligation fuels:

  • (a) liquefied petroleum gas referred to in—

    • (i) excise item number 99.75.60J of Part A of Schedule 3 of the Customs and Excise Act 1996; or

    • (ii) item number 2711.12.00, 2711.13.00, or 2711.14.01 in chapter 27 of the Tariff:

  • (b) lighting kerosene referred to in item number 2710.19.47 or 2710.19.55 in chapter 27 of the Tariff:

  • (c) solvents:

  • (d) chemicals:

  • (e) lubricants referred to in item number 2710.19.79 or 2710.19.81 in chapter 27 of the Tariff.