Mineral Oil Tax on heavy oil (diesel) used for private pleasure navigation

  1. Overview
  2. What is private pleasure navigation?
  3. What is Marked Gas Oil?
  4. Records

What is private pleasure navigation?

Private pleasure navigation means the use for navigation in a craft for any purpose that is not commercial and includes use in any craft that is hired out for such purpose. It does not include the transportation of passengers on cruises and other recreational voyages where the craft is operated and crewed by a commercial operator.

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