The dutiable commodities
2AAF1 Biodiesel
1
In this Act “biodiesel” means diesel quality liquid fuel—
a
that is produced from biomass or waste cooking oil,
b
the ester content of which is not less than 96.5% by weight, and
c
the sulphur content of which does not exceed 0.005% by weight or is nil.
2
In subsection (1)—
a
“diesel quality” means capable of being used for the same purposes as heavy oil;
b
“liquid” does not include any substance that is gaseous at a temperature of 15°C and under a pressure of 1013.25 millibars;
c
“biomass” means vegetable and animal substances constituting the biodegradable fraction of—
i
products, wastes and residues from agriculture, forestry and related activities, or
ii
industrial and municipal waste.