| Tax Type Code | Excise description of goods | |
| LIGHT OILS | 511 | Aviation Gasoline (AVGAS) including light oil aviation turbine fuel) |
| 515 | Leaded Petrol | |
| 520 | Other un-rebated light oil | |
| 521 | Furnace fuel (marked/un-marked under marking waiver) | |
| 522 | Unleaded petrol (other than ULSP) | |
| 525 | Ultra low sulphur petrol (ULSP) | |
| 594 | Sulphur free petrol (SFP) | |
| HEAVY OILS | 541 | Un-rebated heavy oil (inc. DERV or road fuel extender and un-marked kerosene or un-marked gas oil for which no marking waiver has been granted) other than ULSD |
| 542 | Kerosene to be used as motor fuel off road or in an excepted vehicle | |
| 545 | Ultra low sulphur diesel (ULSD) | |
| 551 | Kerosene (marked/un-marked under marking waiver, including heavy oil aviation turbine fuel (AVTUR)) to be used other than as a motor fuel off-road or in an excepted vehicle | |
| 556 | Gas oil (marked/un-marked under marking waiver) other than ULSG | |
| 560 | Ultra low sulphur gas oil (ULSG) (marked/un-marked under marking waiver) | |
| 561 | Fuel oil (un-marked) | |
| 570 | Other rebated heavy fuel oil | |
| 593 | Sulphur-free diesel (SFD) | |
| N.B. See the Tariff Volume 1 Part 12 paragraph 12 |
