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Article 1

1. For the purposes of this Directive: 'gas oil' means any petroleum product falling under CN code 2710 00 69, or any petroleum product which, by reason of its distillation limits, falls within the category of middle distillates intended for use as fuel and of which at least 85 % by volume, including distillation losses, distils at 350° C; 'diesel fuels' means gas oils used for self-propelling vehicles as referred to in Directive 70/220/EEC (7) and Directive 88/77/EEC (8). 2. This Directive shall not apply to gas oils: contained in the fuel tanks of vessels, aircraft or motor vehicles crossing a frontier between a third country and a Member State; intended for processing prior to final combustion.

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Source: EUR-Lex (Cellar) · retrieved 2026-11-03 · Text as adopted (Official Journal); later amendments are not incorporated in this text.