Small Entity Compliance Guide for 

“Changes to Renewable Fuel Standard 

Program (RFS2)” 

(40 CFR Part 80 Subpart M, March 26, 2010)
 
 

Small Entity Compliance Guide for 


“Changes to Renewable Fuel Standard 


Program (RFS2)” 


(40 CFR Part 80 Subpart M, March 26, 2010)
 

Assessment and Standards Division 

Office of Transportation and Air Quality 

U.S. Environmental Protection Agency 

EPA-420-B-10-029 

June 2010 
 

 

 

 

 

 

Table of Contents 

1. Introduction 1-1 

2. Entities Subject to the Rule 2-1 

3. What Does the Regulation Require? 3-1 

4. Provisions for Small Entities 4-1 

5. Registration, Reporting, Recordkeeping and Other Compliance 

Requirements for Obligated Parties and Exporters of Renewable 

Fuel 5-1 

6. For More Information 6-1 

NOTICE 

This guide was prepared pursuant to section 212 of the Small Business 

Regulatory Enforcement Fairness Act of 1996 (“SBREFA”), Public Law 104-121. The 

statements in this document are intended solely to aid regulated entities in complying 

with the published national regulation "Regulations of Fuels and Fuel Additives: Changes 

to Renewable Fuel Standard Program (RFS2)” (40 CFR Part 80, March 26, 2010) 

Final authority rests with the regulation and this guide is not intended to replace, 

and may not cover all parts of, the regulation. However, in any civil or administrative 

action against a small business, small government, or small non-profit organization for 

violation of any parts of the aforementioned regulation, the content of this guide may be 

considered as evidence of the reasonableness or appropriateness of proposed fines, 

penalties, or damages. EPA may decide to revise this guide without public notice to 

reflect changes in EPA’s approach to implementing Changes to Renewable Fuel 

Standard Program requirements or to clarify and update text. To determine whether 

EPA has revised this guide and/or to obtain copies, contact EPA’s Tia Sutton at (734) 

214-4018, sutton.tia@epa.gov. 

i 
Acronyms used throughout this guide: 

§ Section 

CAA Clean Air Act 

CDX Central Data Exchange 

CFR Code of Federal Regulations 

DOE U.S. Department of Energy 

EISA Energy Independence and Security Act of 2007 

EMTS EPA Moderated Transaction System 

EPA U.S. Environmental Protection Agency 

EPAct Energy Policy Act of 2005 

EV Equivalence Value 

FR Federal Register 

GHG Greenhouse Gas 

LCA Lifecycle Assessment 

MVNRLM Motor Vehicle, Nonroad, Locomotive, and Marine 

OMB Office of Management and Budget 

PTD Product Transfer Document 

RFA Regulatory Flexibility Act 

RFS Renewable Fuel Standard Program 

RFS1 First Renewable Fuel Standard Rule (May 1, 2007) 

RFS2 Changes to Renewable Fuel Standard Program Final Rule 

(March 26, 2010) 

RIN Renewable Identification Number 

(RIN) D 

code 

A number identifying the renewable fuel type (per §§80.1125 

and 80.1425) 

(RIN) RR 

code 

A number representing the equivalence value of a renewable 

fuel multiplied by 10 (per §§80.1125(f) and 80.1425(f) 

RVO Renewable Volume Obligations 

SBA Small Business Administration 

SBAR 

Panel Small Business Advocacy Review Panel 

SBREFA Small Business Regulatory Enforcement Fairness Act of 1996 

SER Small Entity Representative 

ii 
 

RFS2 Small Entity Compliance Guide 

1.0 Introduction 

This document was published by the Environmental Protection Agency (EPA) as 

our official compliance guide for small entities, as required by the Small Business 

Regulatory Enforcement Fairness Act of 1996 (SBREFA). Before you begin using the 

guide you should know that the information in this guide was compiled and published on 

March 26, 2010 (75 FR 14670). EPA is continually improving and updating its rules, 

policies, compliance programs, and outreach efforts. You can determine whether EPA 

has revised or supplemented the information in this guide by checking the Renewable 

Fuel Standard web page (www.epa.gov/otaq/fuels/renewablefuels) for the rule, any 

technical amendments, and related information. 

Under the Energy Independence and Security Act of 2007 (EISA), EPA was 

required to revise and expand the national Renewable Fuel Standard (RFS) program 

created by the Energy Policy Act of 2005 (EPAct). EISA mandated a significant 

increase in the amount of renewable fuel used in transportation fuel – 36 billion gallons 

by 2022 - and specified the respective volumes of cellulosic biofuel, biomass-based 

diesel, advanced biofuel, and total renewable fuel. While EISA sets annual renewable 

fuel targets, EPA is responsible for assessing domestic supply and setting appropriate 

percentage standards each year. EPA established the 2010 standards as part of its 

final rule (75 FR 14670, March 26, 2010). 

The EISA fuel program, referred to hereafter as RFS2, makes a number of 

changes to the previous EPAct renewable fuel program (known as RFS1) while 

retaining many elements of the compliance and trading system already in place. The 

final regulations modify definitions and criteria for feedstocks and renewable fuels made 

from those feedstocks, most notably the new greenhouse gas emission thresholds for 

renewable fuels and the new limits on renewable biomass feedstocks. The RFS2 rule 

marks the first time that greenhouse gas emission performance was applied in a 

regulatory context for a nationwide program. 

Obligated parties under RFS2 include domestic and foreign producers and 

importers of transportation fuel used in the United States. However, the RFS2 program 

continues to exempt certain small refiners until the end of 2010. The final rule is 

effective July 1, 2010, and the percentage standards apply to all gasoline and diesel 

fuel produced or imported in 2010. 

If you are a small refiner (per §80.1442), are a blender who handles and blends 

less than 125,000 gallons of renewable fuel annually (§80.1440), or are a small volume 

renewable fuel production facility/importer (per §80.1455) under this rule, we encourage 

you to continue to contact EPA if you should have any further questions or concerns 

(see contact information in section 6, below). 

1-1 
1.0 Introduction 

1.1 Who should use this guide? 

This guide is mainly for producers and importers of transportation fuel (i.e., 

gasoline and diesel fuels) that qualify as small entities for the RFS2 rule (§80.1442). 

However, this guide also includes information for blenders who handle and/or blend less 

than 125,000 gallons of renewable fuel annually (§80.1440) and small volume 

renewable fuel production facilities/importers (§80.1455). If you are not sure whether or 

not you qualify as a small entity, or meet the small blender or small volume 

producer/importer requirements, please refer to section 2 of this guide for the criteria. 

The Small Business Regulatory Enforcement Act (SBREFA) requires that EPA prepare 

Small Entity Compliance Guides to help small businesses comply with the regulation. 

The regulation also has hardship flexibility provisions specific to small entities in the fuel 

industry, and this guide should help to clarify those provisions. 

1.2 How do I obtain a complete copy of the rule? 

A complete copy of the rule can be found in the Federal Register (75 FR 14670, 

published March 26, 2010): http://edocket.access.gpo.gov/2010/pdf/2010-3851.pdf. A 

copy of the final rule can also be found on the Renewable Fuel Program Regulations 

and Standards page: www.epa.gov/otaq/fuels/renewablefuels/regulations.htm 

1.3 How do I use this guide? 

This guide is organized as follows: 

1. Introduction and general information 

2. Description of entities that are subject to the rule (including criteria for qualifying 

as a small refiner) 

3. Overview of the RFS2 regulatory requirements 

4. Specific provisions for small refiners, small blenders, and small volume 

producers 

5. Registration, reporting, and recordkeeping requirements 

6. Contact information for further assistance 

1-2
 
RFS2 Small Entity Compliance Guide 

2.0 Entities Subject to the Rule 

2.1 Entities subject to the RFS2 regulations 

Table 1, below, lists the NAICS and SIC codes of those entities that may be subject to 

the RFS2 rule: 

Table 1. 

NAICS and SIC Codes 

Industry 

NAICS1 

Codes 

SIC2 

Codes 

Petroleum Refineries 

Ethyl alcohol manufacturing 

Other basic organic chemical manufacturing 

Chemical and allied products merchant wholesalers 

Petroleum bulk stations and terminals 

Petroleum and petroleum products merchant wholesalers 

Other fuel dealers 

324110 

325193 

325199 

424690 

424710 

424720 

454319 

2911 

2869 

2869 

5169 

5171 

5172 

5989 

1

 NAICS- North American Industry Classification System 

2

 SIC- Standard Industrial Classification 

2.2 Criteria for qualification as a small entity 

Although most petroleum refining companies are not considered small 

businesses, several refining companies were identified that do appear to qualify under 

the applicable Small Business Administration (SBA) definition of a small entity. Table 2 

below lists the small business size standards SBA has established for each type of 

economic activity under the SIC and NAICS systems. In this table, the industry 

categories listed below the “Petroleum Refiners” category have some role in refining, 

distributing, and/or marketing gasoline and/or diesel fuel (both highway and nonroad) 

and are directly affected by the RFS2 rulemaking. 

Table 2. 

Small Business Definitions 

Industry Defined as small entity by SBA if less 

than or equal to: 

NAICS1 

codes 

SIC 

Codes2 

Gasoline and diesel fuel 

refiners 

1,500 employees3 324110 2911 

1 North American Industrial Classification System 

2 Standard Industrial Classification 

3 EPA has included in past fuels rulemakings a provision that, in order to qualify for the small 

refiner flexibilities, a refiner must also produce no greater than 155,000 bpcd crude capacity 

2-1 
 

2.0 Entities Subject to the Rule 

Who is eligible? 

Under this rule, the small entities that may be significantly impacted by the rule 

are small refiners, since they are obligated parties under the RFS program. (However, 

we do recognize that some small volume blenders and some small volume renewable 

fuel producers and importers will have obligations under the rule, therefore provisions 

were provided for these entities in the RFS2 rule; please see Section 4 for more 

information on these provisions.) The criteria for consideration as a small business are 

listed in Table 2, above. In addition to the information in the table, entities eligible for 

qualification as a small refiner must demonstrate that they meet the following criteria: 

• produced transportation fuel at its refineries by processing crude oil 

through refinery processing units from January 1, 2006 through December 

31, 2006 

• had an average of no more than 1,500 employees corporate-wide, based 

on the average number of employees for all pay periods from January 1, 

2006, to January 1, 2006 for all subsidiary companies, all parent 

companies, all subsidiaries of the parent companies, and all joint venture 

partners 1

; and 

• had a corporate-average crude oil capacity less than or equal to 155,000 

barrels per calendar day (bpcd) for 20062. 

Who is not eligible? 

The following are not eligible for consideration as a small business under the 

rule: 

• entities that do not own or operate a refinery; 

• entities that do not produce transportation fuel from crude; and 

• refiners who qualify as small refiners and who subsequently employ more 

than 1,500 people as a result of merger3

 with, or acquisition of, another 

entity. 

How do I determine the total number of employees/crude oil capacity? 

In determining its total number of employees and crude oil capacity, a refiner 

must include the number of employees and crude oil capacity of any subsidiary 

companies, any parent company and subsidiaries of the parent company, and any joint 

venture partners. 

1

 As with earlier fuel programs, the effective dates for the determination of employee count and for 

calculation of the crude capacity represent the most recent complete year prior to the issuing of the 

proposed rulemaking (2006, in this case). 

2

 Ibid. 

3

 However, small refiners that merge with another small refiner (and thus do not combine crude oil 

processing capacities or gain any financial advantage) may retain their status as a small refiner. 

2-2
 
RFS2 Small Entity Compliance Guide 

I believe that I meet the definition, however I am not already an approved small 

refiner with EPA; what is the application process? 

To be considered a small refiner under RFS2, a refiner must meet all of the 

criteria above, and must also submit a verification letter to EPA by July 1, 2010. 

However, refiners that submitted verifications letters under the RFS1 program do 

not need to resubmit verification letters for the RFS2 program. The detailed 

requirements for verification letters are located in §80.1442(b) of the regulations. These 

criteria are summarized in Table 3, below, but applicants should also refer to the details 

in the regulations. 

For refiners that have been approved as a small refiner for previous EPA fuels 

programs, but not for the RFS1 rule, a verification letter must be submitted to be 

considered a small refiner under the RFS2 rule. 

Table 3. 

Requirements for Small Refiner Verification Letters 

For all small refiners: 

The annual average aggregate daily crude oil throughput for the period January 

1, 2006 through December 31, 2006 (as determined by dividing the aggregate 

throughput for the calendar year by the number 365) 

A letter signed by the president, chief operating or chief executive officer of the 

company, or his/her designee, stating that the information contained in the letter 

is true to the best of his/her knowledge, and that the refinery was small as of 

December 31, 2006 

All the following for a corporate contact person: 

Address 

Phone number 

Facsimile number 

E-mail address 

Additional requirements for foreign small refiners: 

Must submit a small refiner application (containing all the requirements listed 

above for small refiner verification letters) 

Must satisfy the requirements of §80.1465(f)-(i) 

Verification letters do not need to be in a specific format. They simply need to 

convey the information listed above in a clear and concise manner. The RFS2 small 

refiner exemption is effective immediately, however verification letters are still required 

to verify that you meet the criteria for being considered a small refiner for this rule. 

However, if EPA finds that a refiner provided false or inaccurate information regarding a 

refinery’s crude throughput in its small refinery verification letter, the exemption will be 

void as of July 1, 2010. 

2-3 
 

2.0 Entities Subject to the Rule 

 NOTE: Foreign small refiners will not be automatically approved- they must 

still submit a small refiner status application (containing all the 

requirements for verification letters), and also must satisfy the 

requirements of §80.1465(f)-(i). 

Where do I send my verification letter? 

Small refiner verification letters must be sent to one of the following addresses: 

US mail: Overnight or courier services: 

U.S. EPA 

Attn: RFS Program, 6406J 

1200 Pennsylvania Avenue, NW. 

Washington, DC 20460 

U.S. EPA 

Attn: RFS Program, 6406J 

1310 L Street, NW., 6th floor 

Washington, DC 20005 

(202) 343–9038. 

2.3 Loss of small refiner status 

Refiners that no longer meet the criteria for small refiner status as described 

above may lose their status as a small refiner, and thus will be subject to the general 

program requirements. 

These instances are: 

• Acquisitions 

» Refinery owned by small refiner being purchased by ‘large’ refiner 

A small refinery that is acquired by a ‘non-small’ refiner will cause the 

newly acquired refinery to lose its status as a small refinery. However, 

since the acquired refinery was most likely previously subject to the small 

refiner standards, we feel that it is necessary for there to be some 

additional time afforded to the purchasing refiner to bring the acquired 

refinery into compliance with the larger program standards. Therefore, we 

are allowing a period of 30 months4 from the purchase date for the 

purchasing refiner to bring the previously small refinery into compliance. 

In the instance of any sort of technical hardship, we have also provided a 

provision in the rule for refiners to apply for up to six months of additional 

lead time. Such requests should be provided to EPA in a timely manner 

and will be considered on a case-by-case. 

» Small refiner purchasing another refinery (owned by either a small or nonsmall) refiner 

2-4
 
RFS2 Small Entity Compliance Guide 

If such a transaction causes the refiner’s total employee count and/or 

crude capacity to exceed the small refiner criteria, then the refiner will lose 

its small refiner status (and likewise, the newly acquired small refinery will 

also lose its status as a small). 

However, a small refiner that exceeds the small refiner employee count or 

crude capacity by normal business practice, and not through merger or 

acquisition, may retain its small refiner status. 

• Mergers 

» The merger of a small refiner with a non-small refiner 

A small refiner merging with a non-small refiner is similar to the case of 

acquisition by a non-small refiner, and thus we are also affording the 30 

months lead time in these situations, as the small refiner would lose its 

status as a small in this situation. 

 NOTE: In the case of a merger of two small refiners/refineries, status as a small 

refiner will remain in place for both parties. During discussions with small 

refiners, it was brought to our attention that the merging of two small 

refiners would not provide any financial benefit to either refiner, and the 

original compliance plans of both refiners would not be affected by the 

merger. Therefore, in the case of a merger of two small refiners, each 

refiner (and thus, their respective refineries) may retain its status as a 

small refiner. 

2-5 

RFS2 Small Entity Compliance Guide 

3.0 What Does the Regulation Require? 

3.1 Background 

While EISA made a number of changes to Clean Air Act (CAA) section 211(o) 

that impacted the RFS program, it left many of the basic provisions intact, including the 

mechanism for translating national renewable fuel volume requirements into applicable 

standards for obligated parties, requirements for a credit trading program, geographic 

applicability, treatment of small refineries, and general waiver provisions. As a result, 

many of the RFS1 requirements remain largely or, in some cases, entirely unchanged. 

These include the distribution of RINs, separation of RINs, use of RINs to demonstrate 

compliance, provisions for exporters, recordkeeping and reporting, deficit carryovers, 

and the valid life of RINs. 

3.2 Overview of New RFS2 Requirements 

EISA expanded the RFS program to cover ‘‘transportation fuel’’, not just gasoline. 

Therefore, under RFS2, obligated fuel volumes will include all gasoline and all motor 

vehicle, nonroad, locomotive, and marine (MVNRLM) diesel fuel. Other fuels, such as 

jet fuel and fuel intended for use in ocean-going vessels, are not obligated fuels under 

RFS2. However, renewable fuels used in jet fuel or heating oil can be used in meeting 

the renewable fuel volume mandates. Likewise, natural gas, propane, and electricity 

used for transportation are not considered to be obligated fuels under RFS2; however, 

we will allow renewable forms of these fuels to qualify under the program for generating 

RINs under certain circumstances. 

EISA also expanded the RFS program to require a substantial increase in the 

total volume of renewable fuel required over time. It also divides the total renewable 

fuel requirement into four separate categories, each with its own respective volume 

requirement. A summary of the combined RFS1/RFS2 volume requirements from 2008 

forward are shown in Table 4. 

3-1 
3.0 What Does the Regulation Require? 

Table 4. 

Renewable Fuel Volume Requirements 

(in billion gallons) 

Year 

Cellulosic 

Biofuel 

BiomassBased 

Diesel 

Total 

Advanced 

Biofuel 

Total 

Renewable 

Fuel 

2008 n/a n/a n/a 9.0 

2009 n/a 0.5 a 0.6 11.1 

2010 0.1 0.65 a 0.95 12.95 

2011 0.25 0.80 1.35 13.95 

2012 0.5 1.0 2.0 15.2 

2013 1.0 b 2.75 16.55 

2014 1.75 b 3.75 18.15 

2015 3.0 b 5.5 20.5 

2016 4.25 b 7.25 22.25 

2017 5.5 b 9.0 24.0 

2018 7.0 b 11.0 26.0 

2019 8.5 b 13.0 28.0 

2020 10.5 b 15.0 30.0 

2021 13.5 b 18.0 33.0 

2022 16.0 b 21.0 36.0 

2023+ c c c c 

a The compliance demonstration for the 2009 biomass-based diesel requirement was 

extended to 2010, so the 2009 and 2010 requirements were combined into a single 

requirement of 1.15 billion gallons for which compliance demonstrations must be made by 

February 28, 2011. 

b To be determined by EPA through a future rulemaking, but no less than 1.0 billion gallons. 

c To be determined by EPA through a future rulemaking. 

In addition to the to-be-determined standards indicated in the footnotes above, EPA has 

the authority to adjust the level of cellulosic biofuel standard (and, if necessary, the total 

advanced biofuel standard) if it appears there will be a shortfall in supply. As part of the 

RFS2 final rule, EPA reduced the 2010 cellulosic biofuel standard from 100 million 

gallons to 6.5 million ethanol-equivalent gallons. EPA will be setting the next year’s 

standards in the Federal Register on an annual basis each November—with a proposed 

rule in the summer and the final rule by November 30 of each year. 

A significant aspect of the new RFS2 program is the requirement that the lifecycle GHG 

emissions of a qualifying renewable fuel must be less than the lifecycle GHG emissions 

of the 2005 baseline average gasoline or diesel fuel it is replacing. Different reductions 

are required for the four different categories of renewable fuel as shown in Table 5. 

3-2
 
RFS2 Small Entity Compliance Guide 

Table 5. 

Lifecycle GHG Thresholds Specified in EISA 

(Percent Reduction from 2005 Baseline) 

Renewable Fuel a 20% Reduction 

Advanced Biofuel 50% Reduction 

Biomass-Based Diesel 50% Reduction 

Cellulosic Biofuel 60% Reduction a The 20% reduction criterion generally applies to renewable fuel from new 

facilities that commenced construction after December 19, 2007. 

The RFS2 program also requires that all renewable fuel be made from feedstocks that 

meet the new definition of “renewable biomass.” EISA’s definition of the term 

“renewable biomass” limits the types of biomass as well as the types of land from which 

the biomass may be harvested. The definition generally applies restrictions to two 

feedstock sectors: the agricultural sector (planted crops and crop residues) and the nonagricultural sector (planted trees and tree residues, animal waste material and 

byproducts, slash and pre-commercial thinnings). 

To determine which renewable fuels could qualify under the RFS2 program, EPA has 

assessed the lifecycle GHG impacts of a number of different biofuels produced from 

various feedstock sources and production processes. EPA has assigned qualifying 

fuels that meet the specified EISA GHG thresholds with D codes in the lookup table 

found at §80.1426(f). If a biofuel producer makes a fuel that meets the criteria in the 

lookup table, then the producer can generate RINs with the corresponding D code and 

trade/sell them to obligated parities to meet their annual renewable volume obligation 

(RVO). 

EPA reserves the right to amend the lookup table if new information becomes available 

and/or additional lifecycle modeling is conducted that suggests that certain biofuel 

pathways do not meet the EISA specified GHG threshold requirements. Similarly, 

companies may petition EPA under §80.1416 if their biofuel/process has not been 

evaluated by EPA and assigned a D-code and they believe it meets the EISA GHG 

threshold requirements. 

3.3 Requirements for Obligated Parties 

Under RFS1, each obligated party was required to determine its RVO based on 

the applicable percentage standard and its annual gasoline volume. The RVO 

represented the volume of renewable fuel that the obligated party was required to 

ensure was used in the U.S. in a given calendar year. Obligated parties were required 

to meet their RVO through the accumulation of RINs which represent the amount of 

renewable fuel used as motor vehicle fuel that was sold or introduced into commerce 

within the U.S. Each gallon-RIN counted as one gallon of renewable fuel for 

compliance purposes. This approach was maintained in the RFS2 final rule except, as 

3-3 
3.0 What Does the Regulation Require? 

mentioned above, each obligated party now has four RVOs instead of one (through 

2012) or two (starting in 2013) under the RFS1 program, and RVOs under RFS2 are 

now calculated based on production or importation of transportation fuels (gasoline and 

diesel). 

Obligated parties meet their obligations by acquiring RINs and applying them to 

their RVOs. RVOs can be determined using the formulas at section 80.1407 of the 

regulations. Obligated parties are not required to physically blend the renewable fuel 

into gasoline or diesel fuel themselves. The accumulation of RINs will continue to be 

the means through which each obligated party shows compliance with its RVOs and 

thus with the renewable fuel standards. If an obligated party acquires more RINs than it 

needs to meet its RVOs, then in general it can retain the excess RINs for use in 

complying with its RVOs in the following year (the RFS program allows for 20% RIN 

rollover), or its excess RINs can be transferred to another party. Also, if an obligated 

party has not acquired sufficient RINs to meet its RVOs, then under certain conditions it 

can carry a deficit into the next year. 

How do RINs work under RFS2? 

Under RFS1, all RINs had the same compliance value and thus it did not matter 

what the RR or D code was for a given RIN when using that RIN to meet the total 

renewable fuel standard. However, under RFS2 only RINs with specified D codes can 

be used to meet each of the four standards. As mentioned above, the volume 

requirements in EISA are generally nested within one another (any fuel that satisfies the 

advanced biofuel requirement also satisfies the total renewable fuel requirement, and 

fuel that meets either the cellulosic biofuel or the biomass-based diesel requirements 

also satisfies the advanced biofuel requirement); thus, the RINs that can be used to 

meet the four standards are likewise nested. Using the D codes defined in Table 6, the 

RFS2 RINs that can be used to meet each of the four standards are shown in Table 7. 

RFS1 RINs generated in 2010 and identified by a D code of 1 or 2 can also be applied 

to these standards. 

The nested nature of the four standards also means that in some cases we must 

allow the same RIN to be used to meet more than one standard in the same year. 

Thus, for instance, a RIN with a D code of 3 can be used to meet three of the four 

standards (cellulosic biofuel, advanced biofuel, and renewable fuel), however, a D code 

of 6 can only be used to meet the renewable fuel standard. We are continuing to 

prohibit the use of a single RIN for compliance purposes in more than one year or by 

more than one party (the exception to this general prohibition is for the specific and 

limited case of 2008 and 2009 biodiesel and renewable diesel RINs used to 

demonstrate compliance with both the 2009 total renewable fuel standard and the 2010 

biomass-based diesel standard; described in section II.E.2.a of the preamble to the final 

rule). 

3-4
 
 

RFS2 Small Entity Compliance Guide 

Table 6. 

Final D Code Definitions for RFS2 

D value Meaning under RFS1 Meaning under RFS2 

1 Cellulosic biomass ethanol Not applicable 

2 Any renewable fuel that is not cellulosic 

biomass ethanol Not applicable 

3 Not applicable Cellulosic biofuel 

4 Not applicable Biomass-based diesel 

5 Not applicable Advanced biofuel 

6 Not applicable Renewable fuel 

7 Not applicable Cellulosic diesel 

Table 7. 

RINs That Can Be Used to Meet Each Standard 

Standard Obligation Allowable D codes 

Cellulosic biofuel RVOCB 3 and 7 

Biomass-based diesel RVOBBD 4 and 7 

Advanced biofuel RVOAB 3, 4, 5, and 7 

Renewable fuel RVORF 3, 4, 5, 6, and 7 

Can RFS1 RINs be used to satisfy RFS2 RVOs? 

In 2009 and from January through June 2010, the RFS1 regulations will continue 

to apply. RFS1 RINs that were generated in 2009 or 2010 representing cellulosic 

biomass ethanol are valid for use in satisfying the 2010 cellulosic biofuel standard; and 

RFS1 RINs that were generated in 2009 or 2010 representing biodiesel and renewable 

diesel are valid for use in satisfying the 2010 biomass-based diesel standard. We have 

used information contained in the RR and D codes of RFS1 RINs to determine how 

those RINs should be treated under RFS2. The RR code is used to identify the 

Equivalence Value of each renewable fuel, and under RFS1 these Equivalence Values 

are unique to specific types of renewable fuel. For instance, biodiesel (mono-alkyl 

ester) has an Equivalence Value of 1.5, and non-ester renewable diesel has an 

Equivalence Value of 1.7, and both of these fuels may be valid for meeting the biomassbased diesel standard under RFS2. Likewise, RINs generated for cellulosic biomass 

ethanol under RFS1 regulations must be identified with a D code of 1, and these fuels 

will be valid for meeting the cellulosic biofuel standard under RFS2 (D code 3). The 

treatment of RFS1 RINs for compliance under RFS2 is shown in Table 8. 

3-5 
3.0 What Does the Regulation Require? 

Table 8. 

Treatment of RFS1 RINs for RFS2 Compliance Purposes 

RINs Generated Under RFS1 a Treatment Under RFS2 b 

Any RIN with D code of 2 and RR code of 

15 or 17 

Equivalent to RFS2 RINs with D code of 4 

All other RINs with D code of 2 Equivalent to RFS2 RINs with D code of 6 

Any RIN with D code of 1 Equivalent to RFS2 RINs with D code of 3 

a- See RFS1 RIN code definitions at §80.1125. 

b- See RFS2 RIN code definitions at §80.1425. 

Are deficit carryovers from RFS1 to RFS2 allowed? 

Yes. The calculation of RVOs in 2010 under the RFS2 regulations will be 

somewhat different than the calculation of RVOs in 2009 under RFS1, since 2009 RVOs 

were based on gasoline production only, while 2010 RVOs will be based on volumes of 

gasoline and diesel. As a result, 2010 compliance demonstrations that include a deficit 

carried over from 2009 will combine obligations calculated on two different bases. 

Although RVOs in 2009 and 2010 will be calculated differently, obligated parties must 

acquire sufficient RINs in 2010 to cover any deficit carried over from 2009 (in addition to 

that portion of their 2010 obligation which is based on their 2010 gasoline and diesel 

production). As a result, the 2009 nationwide volume requirement of 11.1 billion gallons 

of renewable fuel will be consumed over the two year period concluding at the end of 

2010. Thus, we are not implementing any special treatment for deficits carried over 

from 2009 to 2010. 

A deficit carried over from 2009 to 2010 will only affect a party’s total renewable 

fuel obligation in 2010, as the 2009 obligation is for total renewable fuel use, not a 

subcategory. The RVOs for biomass-based diesel or advanced biofuel will not be 

affected, as they do not have parallel obligations in 2009 under RFS1 (there is no 

cellulosic biofuel standard for 2010). 

3.4 Requirements for Renewable Fuel Producers, Importers, and Blenders 

For both domestic and foreign non-agricultural sector feedstocks, renewable fuel 

producers can comply with recordkeeping and reporting requirements for their individual 

facilities by collecting and maintaining appropriate records from their feedstock suppliers 

that their feedstocks comply with the renewable biomass requirement. Producers may 

also, as an alternative to these individual recordkeeping and reporting requirements, opt 

to form a consortium to fund an independent third party to conduct annual renewable 

biomass quality-assurance surveys, based on a plan approved by EPA. 

For agriculturally-based feedstocks produced in the U.S., renewable fuel 

producers will be in compliance based on EPA’s aggregate compliance determination. 

EPA will monitor agricultural land data yearly and should the baseline level of approved 

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RFS2 Small Entity Compliance Guide 

agricultural land be exceeded, the individual recordkeeping and reporting requirements 

imposed on the non-agricultural sector would then be required. 

The RFS2 program provides an option for a similar, future aggregate 

determination for renewable fuel produced from foreign-based agricultural feedstocks, if 

the source region can provide sufficient data to support an effective aggregate analysis 

and monitoring program. Otherwise, foreign producers must register and conduct a 

third-party engineering review pursuant to §80.1450. Additionally, such foreign 

producers must meet the requirements under §80.1466 (additional requirements under 

RFS2 for RIN-generating foreign producers and importers of renewable fuels for which 

RINs have been generated by the foreign producer) prior to generating any RINs for 

their fuel. This includes requirements such as posting a bond, committing to allow EPA 

inspections of the foreign production facility, and segregating the renewable fuel for 

which RINs are generated from non-renewable fuel and other renewable fuel that is not 

being imported into the U.S. 

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RFS2 Small Entity Compliance Guide 

4.0 Provisions for Small Entities 

4.1 Small Refiners 

What are the regulatory options that are available to small refiners? 

The following provisions were finalized in the RFS2 final rule to assist small 

entities with compliance with the RFS program: 

• Small Refiner (and Small Refinery) Temporary Exemption. As 

required by the Energy Policy Act of 2005 (EPAct), the final RFS1 rule 

regulations exempted gasoline produced by small refineries from the 

renewable fuels standard through December 31, 2010 (§80.1141). Since 

EISA did not alter that exemption in any way, we retained the small 

refinery temporary exemption in the RFS2 final rule without change 

(except for the fact that all transportation fuel produced by small refineries 

will be exempt, as EISA also covers diesel and nonroad fuels). The RFS1 

final rule also offered the temporary exemption to small refiners (to allow 

the few small refiners who did not meet the definition of a small refinery to 

also receive the exemption). Similarly, in the RFS2 rule, we finalized a 

continuation of the small refiner temporary exemption for transportation 

fuel produced by small refiners through December 31, 2010. 

• Case-by-Case Hardship for Small Refiners (and Small Refineries). 

Small refineries and small refiners may also apply for an extension of the 

temporary exemption, based upon disproportionate economic hardship, on 

a case-by-case basis. Any small refinery or small refiner may apply for 

this case-by-case hardship at any time. In evaluating applications for this 

hardship provision, EPA will take into consideration information such as: 

information gathered from annual reports, RIN system progress updates, 

information provided by the petitioner, and information gathered through 

consultation with the Department of Energy (DOE). 

• Program Review. In the RFS2 final rule, we finalized a provision to 

provide information/updates on RIN system progress (e.g., RIN trading, 

publicly-available information on RIN availability, etc.) to help alleviate 

some uncertainty regarding the RIN system, especially for small refiners. 

Such information may be included in the Federal Register notice of 

applicable RFS standards that must be published annually; however, there 

may be instances where we would want to report out RIN system 

information on a more frequent basis than once a year, so we may 

periodically report out elements of RIN system progress via other means 

as well (e.g., the RFS Web site, the EMTS homepage, etc.). 

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4.0 Provisions for Small Entities 

Could the provisions for small refiners change based on the updated DOE 

Study? 

EPAct required that DOE perform a study by December 31, 2008 on the impact 

of the renewable fuel requirements on small refineries (section 211(o)(9)(A)(ii)(I)), and 

whether or not the requirements would impose a disproportionate economic hardship on 

these refineries. In the small refinery study, ‘‘EPACT 2005 Section 1501 Small 

Refineries Exemption Study,’’ DOE’s finding was that there is no reason to believe that 

any small refinery would be disproportionately harmed by inclusion in the RFS program. 

This finding was based on the fact that there appeared to be no shortage of RINs 

available under RFS1 at that time, and that EISA provided flexibility through waiver 

authority (section 211(o)(7)) and cellulosic biofuel allowances that can be provided from 

EPA at prices established in EISA (see §80.1456). DOE thus determined that small 

refineries would not be subject to disproportionate economic hardship under the RFS2 

program, and that the small refinery exemption should not automatically be extended for 

all small refineries (including those small refiners who own refineries meeting the small 

refinery definition) beyond December 31, 2010. DOE noted in the study that, if 

circumstances were to change and/or the RIN market were to become non-competitive 

or illiquid, individual small refineries have the ability to petition EPA for an extension of 

their small refinery exemption (pursuant to Section 211(o)(9)(B)). 

In Senate Report 111–45, the Senate Appropriations Committee directed DOE to 

“reopen and reassess the Small Refineries Exemption Study,’’ noting a number of 

factors that the Committee requested that DOE consider in the revised study. The Final 

Conference Report 111–278 to the Energy & Water Development Appropriations Act 

(H.R. 3183), referenced the language in the Senate Report, noting that the conferees 

‘‘support the study requested by the Senate on RFS and expect the Department to 

undertake the requested economic review.’’ At the present time, the DOE study has not 

been revised; however we are aware that DOE is currently developing a revised study. 

If DOE finds that there is a disproportionate economic impact for any small refinery in 

the revised Small Refinery Study, we will revisit the issue of an exemption extension at 

that point in accordance with section 211(o)(9)(A)(ii). 

What is the difference between a small refiner and a small refinery? 

The Congressional small refinery definition is ‘‘...a refinery for which the average 

aggregate daily crude oil throughput for a calendar year...does not exceed 75,000 

barrels.’’4

 As shown in Table 2 above, this term is different than SBA’s small business 

category for gasoline and diesel fuel refiners, which is what the Regulatory Flexibility 

Act (RFA) is concerned with. EPA is required under RFA to consider impacts on small 

entities meeting SBA’s small business definition—these entities are referred to as 

‘‘small refiners’’—for our regulatory flexibility analysis under SBREFA. A small refinery, 

4

 As defined in Title XV (Ethanol and Motor Fuels) of EPAct, Section 1501(a)(2) [42 U.S.C. 

7545(o)(1)(D)]; this definition was also included in EISA (Title II (Energy Security Through Increased 

Production of Biofuels), Section 201 [42 U.S.C. 7545(o)(1)(K)]), but the text of the definition remained 

unchanged. 

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RFS2 Small Entity Compliance Guide 

per EPAct, is a refinery where the annual crude throughput is less than or equal to 

75,000 barrels (i.e., a small-capacity refinery), and could be owned by a larger refiner 

that exceeds SBA’s small entity size standards. The small refinery definition is facilitybased, whereas the small refiner definition is company-wide. The small business 

employee criteria were established for SBA’s small business definition to set apart those 

companies which are most likely to be at an inherent economic disadvantage relative to 

larger businesses due to their size. 

4.2 Provisions for other entities 

We also finalized provisions in the RFS2 final rule for some entities that were not 

a part of the SBREFA process, but who we believe could benefit from some additional 

flexibility in compliance with the RFS program. These provisions are discussed below in 

sections 4.2.1 and 4.2.2. 

4.2.1 Small blenders 

What regulatory options are available to small blenders? 

Blenders who only blend a small amount of renewable fuel into gasoline or diesel 

fuel will be permitted to delegate their RIN-separation responsibilities to the party 

directly upstream of them on their behalf. This provision is solely for the case of 

blenders who handle and blend less than 125,000 total gallons of renewable fuel per 

year (i.e., a company that blends 100,000 gallons and trades another 100,000 gallons 

would not be able to use this provision) and is available to any blender who must 

separate RINs from a volume of renewable fuel under §80.1429(b)(2) (see below for 

regulatory language from section 80.1429). 

4-3 
4.0 Provisions for Small Entities 

From §80.1429(b): 

(b)(2) Except as provided in paragraph (b)(6) of this section, any party that owns a volume of 

renewable fuel must separate any RINs that have been assigned to that volume once the 

volume is blended with gasoline or diesel to produce a transportation fuel, heating oil, or jet 

fuel. A party may separate up to 2.5 RINs per gallon of blended renewable fuel. 

(b)(4) Any party that produces, imports, owns, sells, or uses a volume of neat renewable fuel, 

or a blend of renewable fuel and diesel fuel, must separate any RINs that have been assigned 

to that volume of neat renewable fuel or that blend if: 

(i) The party designates the neat renewable fuel or blend as transportation fuel, heating oil, or 

jet fuel; and 

(ii) The neat renewable fuel or blend is used without further blending, in the designated form, 

as transportation fuel, heating oil, or jet fuel. 

(b)(6) RINs assigned to a volume of biodiesel (mono-alkyl ester) can only be separated from 

that volume pursuant to paragraph (b)(2) of this section if such biodiesel is blended into diesel 

fuel at a concentration of 80 volume percent biodiesel (mono-alkyl ester) or less. 

(i) This paragraph (b)(6) shall not apply to biodiesel owned by obligated parties or to exported 

volumes of biodiesel. 

(ii) This paragraph (b)(6) shall not apply to parties meeting the requirements of paragraph 

(b)(4) of this section. 

How does the upstream delegation work? 

For such upstream delegation, both parties must sign a quarterly written 

statement (which must be included with the reporting party’s reports) authorizing the 

delegation and copies of these statements must be retained as records by both parties. 

The supplier would then be allowed to retain ownership of RINs assigned to a volume of 

renewable fuel when that volume is transferred, under the condition that the RINs be 

separated or retired concurrently with the transfer of the volume. This statement would 

apply to all volumes of renewable fuel transferred between the two parties. Thus, the 

two parties would enter into a contract stating that the supplier has RIN-separation 

responsibilities for all transferred volumes between the two parties, and no additional 

permissions from the small blender would be needed for any volumes transferred. A 

blender may enter into such an agreement with as many parties as they wish. 

4.2.2 Small volume production facilities and importers 

What regulatory options are available for small volume production facilities and 

importers? 

Under the RFS1 rule, parties who produce or import less than 10,000 gallons of 

renewable fuel in a year are not required to generate RINs for that volume, and are not 

required to register with EPA if they do not take ownership of RINs generated by other 

parties; this exemption from RIN-related responsibilities was finalized under the RFS2 

rule as well. Additionally, renewable fuel producers who produce less than 125,000 

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RFS2 Small Entity Compliance Guide 

gallons of renewable fuel annually from new production facilities will also be temporarily 

exempt—for a period of up to three years (beginning with the calendar year in which the 

production facility produces its first gallon of renewable fuel). 

What does the small volume producer/importer exemption cover? 

Small volume production facilities and importers that are permanently exempt 

(production/importation of less than 10,000 gallons annually) or temporarily exempt 

(production of less than 125,000 annually) are exempt from: generating RINS, 

registration, reporting, recordkeeping, and attest engagement requirements. The 

exemption only applies as long as a small volume production facility or importer does 

not own RINs or voluntarily generate and assign RINs. 

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RFS2 Small Entity Compliance Guide 

5. Registration, Reporting, Recordkeeping and Other 

Compliance Requirements for Obligated Parties and 

Exporters of Renewable Fuel 

This section is focused on those parties that have Renewable Fuel Obligations 

and does not cover compliance for renewable fuel producers, blenders, marketers, or 

other RIN owners; please see the regulations for compliance requirements for these 

entities. 

5.1 Registration requirements for obligated parties and exporters 

As stated in the regulations at 40 CFR 80.1450(a), any obligated party or 

exporter of renewable fuel must provide EPA with the information specified for 

registration under §80.76 (and listed in Table 9 below), if they are not already registered 

for the RFS program. EPA will supply both a company ID number and a facility ID 

number, which shall be used in all reporting; further, an obligated party or an exporter of 

renewable fuel must receive EPA-issued identification numbers before engaging in any 

transaction involving RINs. Registration information may be submitted to EPA at any 

time after March 26, 2010, but must be submitted and accepted by EPA by July 1, 2010, 

or 60 days prior to RIN ownership, whichever date comes later. 

Table 9 

Registration Requirements (§80.1450 and §80.76) 

The refiner, importer, or oxygenate blender’s: 

• Name 

• Business address 

• Contact name 

• Telephone number 

For each separate refinery and oxygenate blending facility: 

• Facility name 

• Physical location 

• Contact name 

• Telephone number 

• Type of facility 

For each separate refinery and oxygenate blending facility, and for each importer's operations in 

a single PADD: 

• Whether records are kept on-site or off-site of the refinery or oxygenate blending facility, 

or in the case of importers, the registered address 

• If records are kept off-site, the primary off-site storage facility name, physical location, 

contact name, and telephone number 

• The name, address, contact name and telephone number of the independent laboratory 

used to meet the independent analysis requirements of 40 CFR 80.65 

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5.0 Registration, Reporting, Recordkeeping and Other Compliance Requirements 

To register, please visit the Obligated Parties and Exporters of Renewable Fuel 

page of the RFS webpage at: http://www.epa.gov/otaq/regs/fuels/obligatedparties.htm. 

On this site, you will find: 

• Instructions for registration based on your user type (First Time User, New 

User with Existing Company, or Existing User) 

• A detailed registration user guide 

• Information on registering for EPA’s Central Data Exchange (CDX)- the 

Agency's electronic reporting site 

• The continuously updated “Programs, Company and Facility ID Master 

List”, a listing of registered entities and facilities 

After completing the online registration through CDX, the forms must be printed and 

signed by a Responsible Corporate Officer and mailed to one of the following 

addresses: 

US Mail: Commercial Delivery: 

U.S. Environmental Protection Agency 

Fuels Programs Registration (6406J) 

1200 Pennsylvania Avenue, NW 

Washington, DC 20460 

U.S. Environmental Protection Agency 

Fuels Programs Registration 

Room 647C, 202-343-9038 

1310 L Street, NW 

Washington, DC 20005 

NOTE: Please be aware that sending forms via US Mail will require an irradiation 

process and could possibly delay delivery. 

 NOTE: If you are not sure if your company is registered for the RFS program, 

please visit the Fuels and Fuel Additives Fuels Program Registration page 

for updated registration lists at: 

http://www.epa.gov/otaq/regs/fuels/fuelsregistration.htm. 

5.2 Reporting requirements for obligated parties and exporters 

Obligated parties and exporters of renewable fuel must submit reports to EPA 

containing all of the information listed in Table 10, below. Please note that Table 10 

merely provides a summary of recordkeeping requirements that apply to obligated 

parties and exporters. Please see section 80.1451 of the regulations for a complete list 

of reporting requirements for all regulated entities under the RFS2 rule. 

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RFS2 Small Entity Compliance Guide 

Table 10. 

Reporting Requirements for Obligated Parties & Exporters (§80.1451(a)) 

Requirements for annual compliance reports: 

• Annual compliance reports are due by February 28 of each year 

• The obligated party’s or exporter’s name 

• The EPA company registration number 

• Whether you are complying on a corporate (aggregate) or facility-by-facility basis 

• The EPA facility registration number, if complying on a facility-by-facility basis 

The production volume and import volume of all of the following products for the reporting year: 

• Reformulated gasoline, whether or not renewable fuel is later added to it 

• Conventional gasoline, whether or not renewable fuel is later added to it 

• Reformulated gasoline blendstock that becomes finished reformulated gasoline upon the 

addition of oxygenate (RBOB) 

• Conventional gasoline blendstock that becomes finished conventional gasoline upon the 

addition of oxygenate (CBOB) 

• Blendstock (including butane and gasoline treated as blendstock (GTAB)) that has been 

combined with other blendstock and/or finished gasoline to produce gasoline 

• Any gasoline, or any unfinished gasoline that becomes finished gasoline upon the 

addition of oxygenate, that is produced or imported to comply with a state or local fuels 

program 

• All products meeting the definition of MVNRLM diesel fuel (§80.2(qqq)), except as 

specified in §80.1407(f) 

• The Renewable Volume Obligations (RVOs) (as defined in §80.1427(a) for obligated 

parties and §80.1430(b) for exporters of renewable fuel), for the reporting year 

• Any deficit RVOs carried over from the previous year 

• The total current-year RINs by category of renewable fuel (cellulosic biofuel, biomassbased diesel, advanced biofuel, renewable fuel, and cellulosic diesel), retired for 

compliance 

• The total prior-year RINs by renewable fuel category (cellulosic biofuel, biomass-based 

diesel, advanced biofuel, renewable fuel, and cellulosic diesel) retired for compliance 

• The total cellulosic biofuel waiver credits used to meet the party’s cellulosic biofuel RVO 

• A list of all RINs retired for compliance in the reporting year (including RIN information 

provided by the EPA Moderated Transaction System (EMTS)) 

• Any deficit RVO(s) carried into the subsequent year 

• Any additional information required by EPA 

• Reports must be signed and certified by the owner, or a responsible corporate officer 

Requirements for quarterly RIN transaction reports (beginning July 1, 2010): 

Quarterly reports are due (on or before) two months after the reporting period, on the last day of 

the month: 

• January–March report- due by May 31st 

• April–June report- due by August 31st 

• July–September report- due by November 30th 

• October–December report- due by February 28th 

• RIN transaction information listing each RIN transaction shall be submitted to the EMTS 

• The submitting party’s name 

• The EPA company registration number 

• The applicable reporting period 

• Transaction type (i.e., RIN buy, RIN sell, RIN separation, RIN retire, reinstated 2009 

5-3 
 

5.0 Registration, Reporting, Recordkeeping and Other Compliance Requirements 

RIN) 

• The transaction date 

• For a RIN purchase or sale: the trading partner’s name, the trading partner’s EPA 

company registration number, and the per gallon RIN price and/or the per gallon price of 

renewable fuel price with RINs included 

• For all other transactions, the submitting party’s EPA company registration number 

• RIN subject to the transaction 

• The reason code for RINs being retired, separated, bought, or sold 

• Any additional information required by EPA 

• Reports must be signed and certified as meeting all the applicable requirements of this 

subpart by the RIN owner or a responsible corporate officer of the RIN owner 

• Reports generated by EMTS must be reviewed, supplemented, and/or corrected (if not 

complete and accurate), and verified by the owner or responsible corporate office prior 

to submittal 

Requirements for quarterly RIN activity reports: 

Quarterly reports are due (on or before) two months after the reporting period, on the last day of 

the month: 

• January–March report- due by May 31st 

• April–June report- due by August 31st 

• July–September report- due by November 30th 

• October–December report- due by February 28th 

• The submitting party’s name 

• The submitting party’s EPA company registration number 

• The number of current-year RINs owned at the start of the quarter 

• The number of prior-year RINs owned at the start of the quarter 

• The total current-year RINs purchased 

• The total prior-year RINs purchased 

• The total current-year RINs sold 

• The total prior-year RINs sold 

• The total current-year RINs retired 

• The total prior-year RINs retired 

• The number of current-year RINs owned at the end of the quarter 

• The number of prior-year RINs owned at the end of the quarter 

• The number of RINs generated 

• The volume of renewable fuel (in gallons) owned at the end of the quarter 

• The total 2009 retired RINs reinstated 

• Any additional information that the Administrator may require 

• Reports must be signed and certified as meeting all of the RFS2 requirements by the 

RIN owner or a responsible corporate officer of the RIN owner 

• Each report shall summarize RIN activities for the reporting period, separately for RINs 

separated from a renewable fuel volume and RINs assigned to a renewable fuel volume 

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RFS2 Small Entity Compliance Guide 

5.3 EPA Moderated Transaction System (EMTS) requirements 

What is EMTS? 

To support the RFS program, the EPA Moderated Transaction System (EMTS) 

was developed to screen and manage the generation and transfer of RINs between 

renewable fuel producers, importers, exporters, obligated parties, and non-obligated 

RIN owners. While we believe that EMTS will simplify and reduce burdens on the 

regulated community, it is important to point out that EMTS is strictly a RIN tracking and 

managing tool designed to facilitate reporting under the RFS program—product transfer 

documents (PTDs) and attest engagements will still be required. PTDs are the 

commercial documents used to memorialize transactions of RINs between a buyer and 

a seller in the market, and EMTS will rely on references to these documents (but it is not 

capable of replacing them). Attest engagements are used to verify that the records 

required to be kept by regulated parties, including information retained by a regulated 

party as well as information reported to EPA such as laboratory test results, contracts 

between renewable fuel/RIN buyers and sellers, feedstock documentation, etc. are 

correctly maintained or reported. The information reported via EMTS is but a subset of 

the information required to be maintained in a regulated party’s records, and both PTDs 

and attest engagements are necessary to ensure that the information collected and 

tracked in EMTS concurs with actual events. 

Parties who use EMTS must first register with EPA in accordance with the RFS2 

registration program as described above in section 5.1. Parties will also have to create 

an account (i.e., register) via EPA’s Central Data Exchange (CDX), as users will access 

EMTS via CDX, a secure and central electronic portal through which parties may submit 

compliance reports. Once registration occurs, individual accounts will be established 

within EMTS and the system will enable a party to submit transactions based on their 

registration information. 

How does EMTS work? 

A renewable fuel producer will electronically submit, in “real time,” a volume of 

renewable fuel produced or imported, as well as a number of the RINs generated and 

assigned. EMTS will automatically screen each batch based on the producer’s 

registration information, and either reject the information or allow RINs created in the 

RIN generator’s account as one of the five types of RINs. After RINs have entered the 

system, parties may then trade them based on agreements outside of EMTS. EMTS 

will simplify trading by allowing RINs to be traded generically; only some specifying 

information will be needed to trade RINs, such as RIN quantity, fuel type, RIN 

assignment, RIN year, RIN price, or price per gallon. The unique identification of the 

RIN will exist within EMTS, but parties engaging in RIN transactions will no longer have 

to worry about incorrectly recording or using 38-digit RIN numbers. 

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5.0 Registration, Reporting, Recordkeeping and Other Compliance Requirements 

What are the EMTS requirements? 

All parties required to submit information to EMTS (§80.1452 of the regulations) 

must establish an EMTS account at least 60 days prior to making any RIN transactions, 

or July 1, 2010, whichever is later. 

Beginning on July 1, 2010, any time that a domestic producer or importer of 

renewable fuel (or a foreign renewable fuel producer who generates RINs) produces or 

imports a batch of renewable fuel, all of the information listed in the first half of Table 11, 

below, must be submitted to EPA via the submitting party’s EMTS account within five 

(5) business days. Similarly, beginning on July 1, 2010, each time any party engages in 

a transaction involving RINs, all of the information listed in the second half of Table 11, 

below, must be submitted to EPA via the submitting party’s EMTS account within five 

(5) business days. 

Table 11. 

EMTS Requirements 

Required EMTS information for domestic producers or importers of renewable fuel (and 

foreign renewable fuel producers who generate RINs): 

• The renewable fuel producer’s, foreign renewable fuel producer’s, or importer’s name 

• The renewable fuel producer’s or foreign renewable fuel producer’s EPA company 

registration number 

• The importer’s EPA company registration number, if applicable 

• The renewable fuel producer’s or foreign renewable fuel producer’s EPA facility 

registration number 

• The importer’s EPA facility registration number 

• The RIN type (i.e., D code) of the batch 

• The production process(es) used for the batch 

• The production date of the batch 

• The category of renewable fuel of the batch 

• The volume of the batch 

• The volume of denaturant and applicable equivalence value of each batch 

• Quantity of RINs generated for the batch 

• The type and volume of feedstock(s) used for the batch 

• An affirmation that the feedstock(s) used for each batch meets the definition of 

renewable biomass (as defined in §80.1401) 

• The type of co-products produced with the batch of renewable fuel 

• Any additional information required by EPA 

Required EMTS information that must be submitted via EMTS each time any party 

engages in a transaction involving RINs: 

• The submitting party’s name 

• The submitting party’s EPA company registration number 

• The generation year of the RINs 

• The RIN assignment information (Assigned or Separated) 

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RFS2 Small Entity Compliance Guide 

• The RIN type, or D code 

• Transaction type (i.e., RIN buy, RIN sell, RIN separation, RIN retire) 

• Transaction date as per §80.1453(a)(4) 

• For a RIN purchase or sale, the trading partner’s name 

• For a RIN purchase or sale, the trading partner’s EPA company registration number 

• For an assigned RIN purchase or sale, the renewable fuel volume associated with the 

sale 

• Quantity of RINs involved in a transaction 

• The per gallon RIN price or the per-gallon price of renewable fuel with RINs included 

• The reason for retiring RINs, separating RINs, buying RINs, or selling RINs 

• Any additional information required by EPA 

 NOTE: For more information on EMTS (including Q&As, presentations, and to 

download the EMTS User Guide), please visit the EMTS page of the RFS 

Program website at: www.epa.gov/otaq/fuels/renewablefuels/epamts.htm 

5.4 Product Transfer Document (PTD) requirements for obligated parties and 

exporters 

When any party transfers ownership of renewable fuels or separated RINs, they 

must provide product transfer documents (PTDs) identifying the renewable fuel and any 

RINs (whether assigned or separated) transferred to the receiving party, and including 

all of the information included in Table 12 below. Note that Table 12 merely provides a 

summary of PTD requirements that apply to obligated parties and exporters. Please 

see section 80.1453 of the regulations for a complete list of the PTD requirements for all 

regulated entities under the RFS2 rule. 

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5.0 Registration, Reporting, Recordkeeping and Other Compliance Requirements 

Table 12. 

PTD Requirements for Obligated Parties and Exporters (§80.1453) 

• The name and address of the transferor and transferee 

• The transferor’s and transferee’s EPA company registration numbers 

• The volume of renewable fuel that is being transferred, if any 

• The date of the transfer 

• For assigned or separated RINs, the per gallon RIN price or the per gallon renewable 

fuel price if the RIN price is included 

• The quantity of RINs being traded 

• The RIN type (i.e., D code) 

• The Assignment Code (Assigned or Separated, or K code = 1 or 2) 

• The year the RIN was generated 

• The reason for the RIN sell or buy transaction 

Whether any RINs are assigned to the volume, as follows: 

• If the assigned RINs are being transferred on the same PTD used to transfer ownership 

of the renewable fuel, then the assigned RINs shall be listed on the PTD 

• If the assigned RINs are being transferred on a separate PTD from that which is used to 

transfer ownership of the renewable fuel, then the PTD which is used to transfer 

ownership of the renewable fuel shall state the number of gallon-RINs being transferred 

as well as a unique reference to the PTD which is transferring the assigned RINs 

• If no assigned RINs are being transferred with the renewable fuel, the PTD used to 

transfer ownership of the renewable fuel must state ‘‘No assigned RINs transferred.’’ 

• If RINs have been separated from the renewable fuel or blend per section 80.1429(b)(4) 

of the regulations, then all PTDs that are used to transfer ownership of the renewable 

fuel or blend must state ‘‘This volume of fuel must be used in the designated form, 

without further blending.’’ 

• Except for transfers to truck carriers, retailers, or wholesale purchaser-consumers, 

product codes may be used to convey the information required for PTDs (under 

§80.1454(a)(1) through (a)(11)) if such codes are clearly understood by each transferee 

• For renewable fuel (other than ethanol), that is not registered as motor vehicle (i.e., 

highway) fuel under 40 CFR Part 79, the PTD used to transfer ownership of the 

renewable fuel must state ‘‘This volume of renewable fuel may not be used as a motor 

vehicle fuel.’’ 

5.5 Recordkeeping requirements for obligated parties and exporters 

As with all existing EPA fuels programs, parties subject to the RFS2 rule are 

subject to recordkeeping requirements. Beginning July 1, 2010, obligated parties and 

exporters of renewable fuel must keep all of the records listed in Table 13 below. Note 

that Table 13 merely provides a summary of recordkeeping requirements that apply to 

obligated parties and exporters. Please see section 80.1454 of the regulations for an 

entire list of recordkeeping requirements for all regulated entities under the RFS2 rule. 

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RFS2 Small Entity Compliance Guide 

Table 13. 

Recordkeeping Requirements for Obligated Parties and Exporters (§80.1454) 

• PTDs associated with the obligated party’s or exporter’s activity, if any, as 

transferor or transferee of renewable fuel or separated RINs 

• Copies of any and all reports submitted to EPA under regulation sections 

80.1449 (renewable fuel producer/importer Production Outlook Reports) and 

80.1451(a) (obligated party/exporter annual compliance reports, RIN transaction 

reports, and quarterly RIN activity reports), as applicable 

Records related to each RIN transaction, including all of the following: 

• A list of the RINs owned, purchased, sold, separated, retired, or reinstated 

• The parties involved in each RIN transaction including the transferor, transferee, 

and any broker or agent 

• The date of the transfer of the RIN(s) 

• Additional information related to details of the RIN transaction and its terms 

Records related to the use of RINs (by facility, if applicable) for compliance, including all 

of the following: 

• Methods and variables used to calculate the Renewable Volume Obligations 

(§80.1407 for obligated parties, or §80.1430 for exporters) 

• List of RINs used for compliance 

• Additional information related to details of RIN use for compliance 

• Records related to the separation of assigned RINs from a renewable fuel 

volume 

• All records, including PTDs, must be kept for five years from the date they were 

created, except that records related to transactions involving RINs shall be kept 

for five years from the date of the RIN transaction 

• Copies of all attest engagement reports (per §80.1464) 

• On request by EPA, all required records must be made available to EPA; for 

records that are electronically generated and/or maintained, the equipment or 

software necessary to read the records must be made available or electronic 

records shall be converted to paper documents if requested by EPA 

5.6 Attest engagement requirements for obligated parties and exporters 

The requirements regarding annual attest engagements in sections 80.125 

through 80.127, and 80.130, also apply to any attest engagement procedures required 

under the RFS2 rule. In addition to any other applicable attest engagement procedures, 

such as the requirements in sections 80.1465 and 80.1466 of the regulations 

(requirements for foreign small refiners, foreign small refineries, and importers of RFS– 

FRFUEL5

and RIN-generating foreign producers, and importers of renewable fuels for 

which RINs have been generated by the foreign producer; respectively), the annual 

5

 RFS-FRFURL is transportation fuel produced either at a foreign refinery that has received a small 

refinery exemption (under §80.1441) or a by a foreign refiner with a small refiner exemption (under 

§90.1442). 

5-9 
5.0 Registration, Reporting, Recordkeeping and Other Compliance Requirements 

attest engagement procedures listed below in Table 14 are required by the RFS 

program. Note that Table 14 merely provides a summary of attest engagement 

requirements that apply to obligated parties and exporters. Please see section 80.1464 

of the regulations for a complete description of the attest engagement requirements for 

all regulated entities under the RFS2 rule. 

For more detailed information on attest engagements, please visit the attest 

engagement page of the RFS program webpage at: 

www.epa.gov/otaq/regs/fuels/attestengage.htm 

Table 14. 

Attest Engagement Requirements for Obligated Parties and Exporters (§80.1464) 

Annual compliance demonstration report requirements: 

Obtain and read a copy of the annual compliance demonstration report required under 

§80.1451(a)(1) which contains information about: 

• The obligated party’s volume of all products listed in §80.1407(c) and (e), or the 

exporter’s volume of each category of exported renewable fuel identified in §80.1430 

(b)(1)(i), (b)(1)(ii), (b)(2)(i), and (b)(2)(ii) 

• Renewable volume obligations (RVOs) 

• RINs used for compliance 

• Obtain documentation of any volumes of renewable fuel used in products listed in 

§80.1407(c) and (e) at the refinery or import facility or exported during the reporting year; 

compute and report the total volumes of renewable fuel represented in these documents 

For obligated parties: 

• Compare the volumes of products listed in §80.1407(c) and (e) reported to EPA in the 

annual compliance report (as required under §80.1451(a)(1)) with the volumes, 

excluding any renewable fuel volumes, contained in the inventory reconciliation analysis 

under §80.133 and the volume of nonrenewable diesel produced or imported 

• Verify that the volumes reported to EPA agree with the volumes in the inventory 

reconciliation analysis and the volumes of non-renewable diesel produced or imported, 

and report any exception(s) 

For exporters, perform all of the following: 

• Obtain the database, spreadsheet, or other documentation that the exporter maintains 

for purposes for all exported renewable fuel 

• Compare the volume of products identified in these documents with the volumes 

reported to EPA 

• Verify that the volumes reported to EPA agree with the volumes identified in the 

database, spreadsheet, or other documentation, and report any exception(s) 

• Compute and report the obligated party’s or exporter’s RVOs, and any deficit RVOs 

carried over from the previous year or carried into the subsequent year, and verify that 

the values agree with the values reported to EPA 

• Obtain the database, spreadsheet, or other documentation for all RINs by type of 

renewable fuel used for compliance during the year being reviewed; calculate the total 

number of RINs associated with each type of renewable fuel used for compliance by 

year of generation represented in these documents; state whether this information 

agrees with the report to EPA; and report any exception(s) 

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RFS2 Small Entity Compliance Guide 

For exporters, perform all the following: 

• Select sample batches in accordance with the guidelines in §80.127 from each separate 

category of renewable fuel exported and identified in the annual compliance reports, RIN 

transaction reports, and quarterly RIN activity reports (required under §80.1451(a)) 

• Obtain invoices, bills of lading, and other documentation for the representative samples; 

calculate the RVO for the exported fuel; state whether this information agrees with the 

report to EPA; and report any exception(s) 

• State whether any of these documents refer to the exported fuel as advanced biofuel or 

cellulosic biofuel, and report whether or not the exporter calculated an advanced biofuel 

or cellulosic biofuel RVO for these fuels per §80.1430(b)(2)(i) or (ii) 

RIN transaction reports: 

• Obtain and read copies of a representative sample (selected in accordance with the 

guidelines in §80.127) of each RIN transaction type (RINs purchased, RINs sold, RINs 

retired, RINs reinstated) included in the RIN transaction reports required under 

§80.1451(a)(2) for the compliance year 

• Obtain contracts, invoices, or other documentation for the representative samples of RIN 

transactions; compute the transaction types, transaction dates, and RINs traded; state 

whether the information agrees with the party’s reports to EPA and report any 

exceptions 

RIN activity reports: 

• Obtain and read copies of all quarterly RIN activity reports required under 

§80.1451(a)(3) for the compliance year 

• Obtain the database, spreadsheet, or other documentation used to generate the 

information in the RIN activity reports; compare the RIN transaction samples that were 

reviewed with the corresponding entries in the database or spreadsheet and report as a 

finding any discrepancies; compute the total number of current-year and prior-year RINs 

owned at the start and end of each quarter, purchased, sold, retired and reinstated, and 

for parties that reported RIN activity for RINs assigned to a volume of renewable fuel, the 

volume and type of renewable fuel (as defined in §80.1401) of renewable fuel owned at 

the end of each quarter; as represented in these documents; and state whether this 

information agrees with the party’s reports to EPA 

Additional attest engagement requirements: 

• For each compliance year, any party subject to attest engagement requirements for the 

RFS program must submit all reports required under the attest engagement 

requirements to EPA by May 31 of the year following the compliance year 

• The party conducting required attest engagement procedures must obtain a written 

representation from a company representative that the copies of the reports required by 

the attest engagements are complete, and that accurate copies of the reports were filed 

with EPA 

• The party conducting the procedures of the attest engagement requirements must 

identify and report the commercial computer program that it used to track the data 

required by the regulations of the RFS program, if any 

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RFS2 Small Entity Compliance Guide 

6. For More Information 

Where can I go if I have questions or need further assistance? 

• For all questions related to the RFS2 program, please contact the EPA Fuels 

Programs Support Line at: 

EPAFuelsPrograms@epa.gov 

(202) 343-9755 

• For compliance help information, presentations, guidance documents, and to 

view the Frequently Asked Questions, please visit the RFS Program Compliance 

Help page at: 

www.epa.gov/otaq/fuels/renewablefuels/compliancehelp 

Where can I find rulemaking documents? 

• All rulemaking documents and information regarding the RFS2 Program can be 

found on the RFS Regulations and Standards page at: 

www.epa.gov/otaq/fuels/renewablefuels/regulations.htm 

• Additional information on the RFS Program can be found on the RFS Program 

home page at: 

www.epa.gov/otaq/fuels/renewablefuels 

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