1

Supporting Statement

for

Information Collection Request

Recordkeeping and Reporting Requirements 

Regarding the Sulfur Content of Motor Vehicle Gasoline, Gasoline Additives, 

Denatured Fuel Ethanol, and Other Oxygenates 

under the Tier 3 Proposed Rule

40 CFR Part 80, Subpart O

EPA ICR 2482.01

May 2013

Office of Transportation and Air Quality

U.S. Environmental Protection Agency
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1. IDENTIFICATION OF THE INFORMATION COLLECTION

1(a) Title of the Information Collection

Recordkeeping and Reporting Requirements Regarding the Sulfur Content of Motor 

Vehicle Gasoline, Gasoline Additives, Denatured Fuel Ethanol and Other Oxygenates under the 

Tier 3 Proposed Rule; EPA ICR 2482.01.

1(b) Short Characterization/Abstract

The requirements covered under this Information Collection Request (ICR) are included 

in the proposed Tier 3 rule that will be published in the Federal Register.

The scope of the recordkeeping and reporting requirements for each type of party in the 

gasoline distribution system, and therefore the cost to that party, reflects the party's opportunity 

to create, control or alter the sulfur content of gasoline. As a result, petroleum refiners and 

importers have more significant requirements, which are necessary both for their own tracking 

and that of downstream parties, and for EPA enforcement. At the same time, parties downstream 

from the gasoline production or import point, such as distributors and pipelines, have fewer 

requirements under the proposed rule. 

The recordkeeping and reporting requirements for refiners and importers of motor vehicle 

gasoline under the proposed Tier 3 program are the same requirements that exist under the Tier 2

sulfur program.

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 Additionally, the proposed Tier 3 rule contains recordkeeping and reporting 

requirements that apply to gasoline additive manufacturers and oxygenate manufacturers whose 

products are blended into finished gasoline or gasoline blendstocks. The recordkeeping and 

Product Transfer Document (PTD) requirements for gasoline additive manufacturers would be 

new but should be minimal since we expect that they are already followed as part of customary

business practices. Finally, there would be new recordkeeping and PTD requirements for 

producers of denatured fuel ethanol or other oxygenates under the proposed Tier 3 program and 

new requirements for all downstream parties in the gasoline distribution system to retain PTD 

information.

The information under this ICR would be collected by EPA’s Compliance Division, 

within the Office of Transportation and Air Quality, Office of Air and Radiation, and by EPA’s 

Air Enforcement Division, within the Office of Civil Enforcement, Office of Enforcement and 

Compliance Assurance. The information collected would be used by EPA to evaluate 

compliance with the sulfur control requirements under the Tier 3 rule, if finalized. This 

oversight by EPA would be necessary to ensure attainment of the air quality goals of the 

proposed Tier 3 program. Proprietary information may be submitted by refiners and importers 

for demonstrating compliance with the sulfur standards. Confidentiality would be handled in 

accordance with EPA regulations at 40 CFR Part 2 and established Agency procedures. 

 

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65 FR 6698, February 10, 2000; OMB Control Number: 2060-0437; EPA ICR 1907.05
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In general terms, the recordkeeping and reporting requirements regarding the sulfur 

content of gasoline, gasoline additives, denatured fuel ethanol, and other oxygenates under the 

proposed Tier 3 program consist of the following:

(1) Sampling and Testing.

Refiners and importers. Under the proposed Tier 3 rule, refiners and importers would be 

required to test every batch of gasoline produced or imported for its sulfur content. Note that 

refiners and importers are already required to sample and test every batch of the reformulated 

gasoline (RFG) they produce under the RFG program. For the conventional gasoline (CG)

portion of a refiner’s gasoline production under the proposed Tier 3 rule, batch sampling and 

testing requirements would just be a continuation of the batch sampling and testing requirements 

that are in place under the current Tier 2 gasoline sulfur program. Additionally, denatured fuel 

ethanol and other oxygenate producers would be required to conduct batch sampling and testing. 

Refiners and importers would also conduct quality assurance (QA) periodic sampling and testing 

for sulfur for defense purposes under the proposed Tier 3 rule. 

Blenders of Butane and Other Blendstocks into Previously Certified Gasoline. Under certain 

circumstances, blenders who blend butane into previously certified gasoline (PCG) are allowed 

to comply with the current Tier 2 gasoline sulfur standards based on data from the butane 

producer/supplier as an alternative to testing every batch testing. Blenders who blend other 

blendstocks into PCG are allowed to calculate the sulfur content of the blendstock by testing the 

PCG before blending and the gasoline produced after blending, and subtracting the volume and 

sulfur content of the PGC from the volume and sulfur content of the finished blend. Tier 3 

proposes to maintain this practice.

Terminals and Pipelines. Terminals and pipelines would be required to sample and test gasoline 

designated as small refiner or small volume refinery gasoline for compliance with the applicable 

downstream small refiner/small volume refinery standard subsequent to the most recent receipt 

of gasoline. Terminals and pipelines also conduct periodic QA testing for sulfur.

Truck Importers. Under certain circumstances, an importer that imports gasoline by truck is 

allowed to comply with the sulfur standards based on test records from the foreign terminal. To 

use this option, the truck importer would have to conduct QA testing of the gasoline.

(2) Sample Retention. The proposed Tier 3 rule would require gasoline refiners and importers

and producers of denatured fuel ethanol or other oxygenates to retain sample portions from the 

most recent 20 samples collected or for each sample collected during the most recent 21-day

period, whichever is greater, and annually certify that samples have been collected under 

required procedures. Refiners and denatured fuel ethanol and other oxygenate producers would 

be allowed to conduct their own testing rather than having it conducted at an independent 

laboratory. 

(3) Recordkeeping. The proposed Tier 3 rule includes recordkeeping requirements for any party 

that produces, imports, sells, offers for sale dispenses, distributes, supplies, offers for supply, 

stores, or transports gasoline. Such recordkeeping requirements include PTD information and 
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sulfur sampling and testing information. Refiners and importers would be required to keep 

additional information for each batch of gasoline produced or imported. Additionally, the 

proposed Tier 3 program includes new PTD requirements that would apply to gasoline additive 

manufacturers and denatured fuel ethanol and other oxygenate producers. 

(4) Reporting. The proposed Tier 3 rule would require refiners and importers and oxygenate 

producers and importers to submit an annual report which demonstrates compliance with the 

applicable sulfur standards and for refiners and importers only any Averaging, Banking, and 

Trading (ABT) credit activity.

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(5) Attest Requirements. The proposed Tier 3 rule would require refiners and importers to 

undergo an annual independent review (called an attest engagement) of the their records which 

would form the basis for their annual sulfur compliance report. Attest engagements are required 

under the RFG program for both RFG and CG. There would be a small incremental cost 

associated with including the information required under the proposed Tier 3 sulfur program.

(6) ABT Credit Trading Provisions. The proposed Tier 3 rule’s ABT credit trading provisions 

would reduce the overall cost of compliance by providing refiners and importers flexibility in 

complying with the gasoline sulfur standards. As required under the current Tier 2 program, 

refiners and importers are would be required to report annually regarding the generation, 

transfer, and use of credits. 

(7) Small refiners/small volume refineries. Most of this ICR’s requirements for small entities are 

associated with alternate sulfur standards that are designed to lessen the overall burden of 

compliance for these entities during the phase-in of the program. Eligible small refiners and 

small volume refineries who participate in the small refiner program would be required to 

comply with the recordkeeping and reporting requirements applicable to all refiners. Small 

refiners and small volume refineries would be required to identify their gasoline on PTDs. 

2. NEED FOR AND USE OF THE COLLECTION

2(a) Need/Authority For The Collection

The Tier 3 sulfur requirements are being proposed under the authority granted by Section 

211(c)(1) of the Clean Air Act (CAA).2 Under Section 211(c)(1), EPA may adopt a fuel control 

if at least one of the following two criteria is met: (1) the emission products of the fuel cause or 

contribute to air pollution which may reasonably be anticipated to endanger public health or 

 

1The report forms for the fuels programs may be found on the fuels reporting page of the Office of 

Transportation and Air Quality (OTAQ) web site, http://www.epa.gov/otaq. 

2 We currently have regulatory requirements for conventional and reformulated gasoline adopted under 

Sections 211(c) and 211(k) of the Act, in addition to the “substantially similar” requirements for fuel additives of 

Section 211(f). These requirements directly or indirectly control sulfur levels in gasoline. See the RIA for more 

details.
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welfare, or (2) the emission products of the fuel will significantly impair emissions control 

systems in general use or which would be in general use were the fuel control to be adopted. 

The Tier 3 rule is being proposed based on both of these criteria. Under the first 

criterion, EPA believes that emissions products of sulfur in gasoline used in Tier 3 technology

vehicles contribute to ozone pollution, air toxics, and PM. Under the second criterion, EPA 

believes that sulfur in gasoline that would be used in Tier 3 technology vehicles would 

significantly impair the emissions control systems of such vehicles. The Draft Regulatory

Impact Analysis (RIA) submitted with the Tier 3 notice of proposed rulemaking includes a more 

detailed discussion of EPA’s authority to set gasoline sulfur standards, including a discussion of 

EPA’s conclusions related to the factors that must be considered under Section 211(c).

This supporting statement describes the recordkeeping and reporting requirements and 

the associated costs to various parties (e.g., refiners, importers, distributors, and retailers of 

gasoline). These requirements would be necessary to enable the Administrator to:

(1) Identify the sources of gasoline, gasoline additives, denatured fuel ethanol, and other 

oxygenates and gasoline blendstocks; and

(2) Ensure that these sources comply with the standards and limitations of the proposed 

Tier 3 rule.

An effective enforcement scheme is necessary to ensure that the environmental goals of 

the proposed Tier 3 rule are met, and that those complying with the requirements in good faith 

are not disadvantaged by non-complying parties. The proposed Tier 3 rule’s requirements create 

a significant economic incentive for noncompliance. Without the accompanying recordkeeping 

and reporting requirements, Congressional intent to improve air quality through the proposed 

Tier 3 program would be thwarted because neither EPA nor industry would have sufficient 

information to monitor compliance. Non-complying gasoline, gasoline additives, denatured fuel 

ethanol, and other oxygenates would likely be introduced into commerce on a widespread basis 

but for requirements that make it possible for EPA to cross-check records of various entities in 

order to determine compliance.

Sections 114 and 208 of the CAA, 42 U.S.C. §§ 7414 and 7542, authorize EPA to require 

recordkeeping and reporting regarding enforcement of the provisions of Title II of the CAA. The 

current regulations applicable to motor vehicle gasoline, including the regulations associated 

with this information collection, can be found in 40 CFR Part 80, Regulation of Fuels and Fuel 

Additives.

2(b) Practical Utility/Users of the Data

EPA proposes to use the information and test results (e.g., sulfur content and volume of 

each batch of gasoline) contained in the annual reports that would be required by this 

information collection to evaluate the compliance of parties involved in the production and 

importation of gasoline, gasoline additives, denatured fuel ethanol, and other oxygenates with the 

proposed sulfur control requirements. These reports would also be used by EPA to target 
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compliance investigations. PTDs maintained by parties in the gasoline distribution system and 

records related to gasoline blending would be used to evaluate the compliance of parties that 

maintain the records, and to help evaluate upstream compliance.

3. NONDUPLICATION, CONSULTATIONS, AND OTHER COLLECTION 

CRITERIA

3(a) Non-duplication

Efforts have been made to eliminate duplication in this information collection. 

Provisions included in the proposed Tier 3 sulfur rule would allow parties to consolidate 

reporting requirements and/or provide abbreviated reports where appropriate. For example, to 

reduce the reporting burden, reports specific to compliance with the sulfur standards and reports 

related to the sulfur ABT credit trading program are included in the annual reports already 

required to be submitted under the RFG program. Where possible, information requirements 

from various organizations within the Agency have been combined to minimize the submittal of 

duplicate information in different formats. The information in this collection is not available 

from another source. 

To minimize the information collection burden, refiners and importers who are already 

registered with the Agency would not have to register again under the proposed Tier 3 rule. 

Additionally, since California’s state gasoline sulfur requirements are as stringent as 

those under the Tier 3 sulfur program for most of the remainder of the nation’s gasoline, and 

since California has its own compliance and enforcement provisions, California gasoline is 

exempt from most of the requirements of the sulfur program.

3(b) Public Notice Prior to Submission to OMB

EPA will submit the ICR to OMB for review, along with the notice of proposed 

rulemaking. This proposed supporting statement is being docketed in order to permit interested 

parties to fully comment on it.

3(c) Consultations

The regulations, including the cost analysis that is reflected in this ICR, were developed 

based on experience with similar regulations developed in the past in close consultation with the 

affected industry. Collaboration with industry and other stakeholders has been a key element in 

developing the agencies’ rules. Throughout the development of this proposal, EPA met 

extensively with individual refiners, industry trade associations, and other stakeholders. Their 

comments have been reflected in the burden estimates discussed below. 
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3(d) Effect of Less Frequent Collection

The proposed Tier 3 sulfur program would require gasoline refiners and importers and 

oxygenate producers and importers to submit annual reports which demonstrate compliance with 

the applicable sulfur standards by the information contained within. The information contained 

in such reports would include information regarding the sulfur content and volume of a refinery’s 

or importer’s gasoline or denatured fuel ethanol or other oxygenate. Less frequent submittal of 

such reports would severely hinder EPA’s ability to monitor compliance, and would likely lead 

to noncompliance. Additionally, requiring less than every-batch sampling and testing, where 

applicable, would make the sulfur cap requirement (i.e., the per gallon maximum sulfur content)

meaningless, and would likely lead to extreme excursions in fuel sulfur content which could 

affect emission control systems and lead to increased emissions. This would be an unacceptable 

outcome given that the proposed Tier 3 sulfur program is intended to lead to reduced emissions 

in part by compatible vehicle and fuel interaction. 

3(e) General Guidelines

This information collection activity complies with 5 CFR 1320.6, except that respondents 

would be required to keep certain records for longer than three years. Specifically, all parties 

would be required to keep PTDs and records of quality assurance programs for five years, and 

refiners and importers as well as denatured fuel ethanol and other oxygenate producers and 

importers would be required to keep their compliance records for five years. Records related to 

the ABT credit trading program would also be required to be retained for five years. The 

information required to be retained will facilitate EPA’s identification of the source of any 

gasoline found to be in violation of the sulfur standard. Much of the information required under 

the proposed Tier 3 rule is already required under the current Tier 2 program, and most records 

are required to be kept for five years under the Tier 2 program. Therefore, the recordkeeping 

requirements under the proposed Tier 3 rule impose little additional burden. Five years is the 

applicable statute of limitations for the Tier 2 gasoline sulfur and other fuel programs. See 28 

U.S.C. 2462.

Refiners and importers submit a limited amount of proprietary information, such as batch 

volume and sulfur content in their annual reports. EPA believes that requiring annual reports 

provides an appropriate and effective means of monitoring compliance with the standards under 

the sulfur program. This type of information has been collected in the past and would be

safeguarded in the same manner as data required by other EPA directives. Pertinent information, 

whether kept by the respondent or by a contractor, is subject to auditing by EPA. Consequently, 

EPA officials will require voluntary entry and access to facilities.

3(f) Confidentiality

As discussed in 3(e) above, proprietary information may submitted by refiners and 

importers for demonstrating compliance with the sulfur standards. Such information is protected 

in accordance with the EPA regulations at 40 CFR Part 2 and established Agency procedures.
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3(g) Sensitive Questions

No questions of a sensitive nature are asked in this information collection.

4. THE RESPONDENTS AND THE INFORMATION COLLECTED

4(a) Respondents/SIC Codes

The respondents to this information collection would be:

- Refiners (both domestic and foreign refiners who manufacture gasoline for use in 

the U.S.)

- Importers of gasoline into the U. S.

- Gasoline distributors, carriers, wholesale purchaser-consumers, and retailers

- Users of research and development gasoline (testing laboratories)
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Table 4(a).1: Respondent Industry Classification Codes

Category NAICS1 Code SIC

2 Code Examples of Potentially

Affected Entities

Industry 324110 2911 Petroleum refineries 

(including importers)

Industry 325110 2869 Butane manufacturers

Industry 325193 2869 Ethyl alcohol manufacturing

Industry 211112 1321 Natural gas liquids 

extraction and fractionation

Industry 325199 2869 Other basic organic 

chemical manufacturing

Industry 486910 4613 Natural gas liquids 

pipelines, refined petroleum 

products pipelines.

Industry 424690 5169 Chemical and allied 

products merchant 

wholesalers

Industry 325199 2869 Manufacturers of gasoline 

additives

Industry 424710 5171 Petroleum bulk stations and 

terminals. E51-83 

manufacturers.

Industry 493190 4226 Other warehousing and 

storage- bulk petroleum 

storage

Gasoline Retailers and 

Wholesale PurchaserConsumers

44711

44719

5541 < 6.5 million dollars

Testing Laboratories 54138 8734 < 5 million dollars

1) North American Industry Classification System

2) Standard Industrial Classification system

4(b) Information Requested

The recordkeeping and reporting requirements applicable to the regulated parties vary

depending on their position in the gasoline production, blending and distribution stream and their 

potential to influence the sulfur content of gasoline. The regulated parties are divided into 

groups (and sub-groups) as indicated in the list below, based on the applicable recordkeeping and 

reporting requirements.
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- Gasoline refiners and importers

- Additional and/or alternative requirements exist if:

- Refiner qualifies and opts to use the small-refiner provisions

- Refiner or importer participates in the ABT credit trading program

- Refiner (including parties who blend gasoline at a terminal facility) 

produces gasoline by blending butane or other blendstocks into previously 

certified gasoline

- Gasoline distributors (gasoline terminals, pipelines, and truckers)

- Additional requirements exist for distributors of gasoline subject to the small 

refiner and small volume refinery standards.

- Gasoline retailers and wholesale purchaser-consumers (WPC)

- Additional requirements exist for retailers and WPCs of exempted research and 

development (R&D) gasoline

- Users of R&D gasoline (testing laboratories)

- Denatured fuel ethanol and other oxygenate producers and importers

- Gasoline additive manufacturers

(i) Data items, including recordkeeping requirements

The information collection requirements are categorized in the following lists according 

to which regulated parties they apply. Certain requirements, such as the PTD requirements, 

would be broadly applicable to most parties who transfer gasoline. These more generally 

applicable requirements are discussed separately from the requirements that apply only to 

specific groups of regulated parties. Additional and/or alternative requirements applicable to 

subgroups of respondents are also discussed separately. Where a regulated party is not 

specifically mentioned, only the most broadly applicable requirements apply.

The presence of an “*” in the following list of requirements indicates an explanatory note 

regarding the applicability of these requirements. 

(A) Broadly-Applicable Requirements

The following requirements apply broadly to all of the regulated parties listed above. 

The responsibilities of gasoline distributors (gasoline terminals, pipelines, and carriers) and 

gasoline retailers and WPCs are primarily related to compliance with the following broadly 

applicable requirements. Some terminal or other facility operators blend butane or other 

blendstocks into previously certified gasoline. These gasoline producers are considered refiners 

under the sulfur program, and are discussed under the requirements for refiners. Unless 

specifically noted, the PTD requirements listed below do not result in any new activities for 

gasoline distributors, retailers, and WPCs.

- The proposed Tier 3 rule would require persons who manufacture, import, sell, offer for sale, 

dispense, distribute, supply, offer for supply, store, or transport gasoline to include the 

following information in PTDs that accompany each transfer of gasoline:
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- PTDs that accompany the transfer of gasoline manufactured by small refiners and 

small volume refineries and designated as small refiner/small volume refinery

gasoline are required to identify the gasoline as small refiner/small volume refinery

gasoline and designate the applicable downstream cap.

* The small refiner and small volume refinery provisions would allow the production of a 

special classification of gasoline which would be allowed to continue meeting the Tier 2 

sulfur standards through December 31, 2019. The presence of this special classification 

of gasoline in the distribution system necessitates the inclusion of additional information 

on gasoline PTDs. Beginning January 1, 202020, small refiner and small volume refinery

gasoline would be subject to the Tier 3 sulfur standards applicable to all other refiners 

and refineries and the additional PTD requirements would no longer be applicable. Small 

refiners and small volume refineries would experience an additional burden associated 

with adding the required information to the PTDs but downstream parties in the gasoline 

distribution chain would not be required to undertake any new activities due to the 

additional information on the PTDs.

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

product codes can be used on PTDs to convey the required information if such codes are 

clearly understood by each transferee. This allowance lessens the burden of compliance 

and is consistent with the requirements under the current Tier 2 gasoline sulfur program.

- Under the proposed Tier 3 rule, any party that would be required to conduct sampling and 

testing for sulfur content would be required to retain records regarding:

- The location, date, time, tank or storage tank identification for each sample collected

- The name and title of the person who collected the sample and the person who 

performed the testing

- The results of the test as originally printed or recorded, and any record which contains 

a result that is not identical to the originally printed or recorded test

- For purposes of establishing an affirmative defense to a violation, parties other than 

retailers or wholesale purchaser-consumers would be required to provide business records 

documenting the following:

- A periodic sampling and testing program designed to ensure that the gasoline meets 

the applicable sulfur standard

- On each occasion that the gasoline is found not to be in compliance with the 

applicable sulfur standard, the actions taken to stop the sale or distribution of any

gasoline found not to be in compliance, and the actions taken to remedy the violation 

and the factors that caused the violation (such as removing the non-complying 

gasoline from the distribution system and taking steps to prevent future violations)

- Records would be required to be maintained for five years from the date they were create 

with one exception. Records related to ABT credits would be required to be kept for five 

years from the date of generation, except where credits are transferred. In such cases, 

records would be required to be kept by the transferor for five years from the date of 

transfer, and by the transferee for five years from the date of transfer, use or termination, 
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whichever is later. As a result, in certain circumstances, records related to credits may be 

required to be maintained for longer than five years from the date of origination. This 

potentially longer retention time is necessary to enable the Agency to determine the 

legitimacy of credit transfers in the context of an enforcement action

* In most cases, this requirement does not impose an additional burden because the 

required records are already maintained under other 40 CFR Part 80 fuels programs, or 

the records are maintained as a customary business practice. 

(B) Requirements Specific to Gasoline Refiners and Importers:

The following requirements apply to all refiners and importers:

 

- Register with EPA six months prior to producing or importing gasoline meeting the 

proposed Tier 3 standards and/or participating in the credit program.

*One-time requirement. Registration under other 40 CFR Part 80 fuel programs is 

sufficient to satisfy this requirement. As a result, no additional burden is expected under 

the proposed Tier 3 rule.

- Calculate the annual average sulfur level for each refinery or all imported gasoline. 

- Submit annual sulfur averaging report to EPA for each refinery and importer by March 

31 for the previous year’s averaging period.

- Include the following information in the refinery’s or importer’s annual average report: 

- EPA refiner and refinery facility, or importer registration numbers

- Applicable annual average standard 

- Total volume of gasoline produced at the refinery or imported

- Annual average gasoline sulfur content produced at the refinery or imported

- Annual average sulfur level after inclusion of any credits

- For each batch of gasoline produced or imported during the averaging period, the 

assigned batch number, the date the batch was produced, and the volume and sulfur 

content of the batch. 

- Arrange to have an attest engagement report submitted to EPA by May 31for the previous 

year’s annual averaging period

- The attest engagement would be required to be performed on the underlying 

documentation that forms the basis of any required report

- The attest engagement would be required to be prepared in accordance with 

established procedures

- The attest engagement would be required to be performed by an independent certified 

public accountant (CPA)

- Internal auditors may assist the CPA pursuant to the Standards for Attestation 

Engagements
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(C) Additional and/or Alternate Requirements for Refiners and Importers that 

Participate in the ABT Credit Trading Program

The following recordkeeping and reporting requirements apply to refiners and importers 

who utilize the ABT credit trading provisions under the sulfur program:

- Calculate ABT credits generated

- Include in the refinery or importer annual sulfur compliance report (in addition to the 

information required for all refiners and importers) the number of credits:

- Carried over from the prior averaging period

- Generated

- Used

- Obtained from or transferred to another party, and the name and EPA refiner or 

importer registration number of the other party to the transaction

- Expired at the end of the averaging period

- Carried over to the subsequent averaging period

- Retain the following records (in addition to records required to be kept by all refiners and 

importers), separately by year of creation and pertaining to the number of credits:

- Carried over from the prior averaging period

- Generated

- Used

- Obtained from or transferred to another party, and the name and EPA registration 

number of the other party to the transaction

- Expired at the end of the averaging period

- Retain records related to credits for five years from the date of generation; if transferred, 

the transferor must retain records for five years from the date of transfer and the 

transferee must retain records for five years from the date of transfer, use or termination, 

whichever is later

* As discussed above, these requirements could result in records being required to be 

retained for longer than five years in some cases. 

(D) Alternative Requirements for Importers who Import Gasoline by Truck

- Importers who import gasoline into the U. S. by truck may use the test results from the 

foreign terminal to satisfy the sampling and testing requirements that are otherwise 

required if the importer fulfills the following alternative requirements: 

- Obtain records from the foreign terminal at which the gasoline was loaded for 

importation into the U.S. which shows the sulfur content of each truck load of 

gasoline imported into the U.S.

- Conduct a QA program for each truck loading terminal. QA samples would be 

required to be taken from the truck-loading terminal for testing by the importer, or as 
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an alternative, by an independent laboratory, to determine the sulfur content. The 

sampling and testing would be required to be performed using the regulatory

methods. The frequency of the sampling and testing would be required to be at least 

one sample for each fifty of an importer’s trucks that are loaded at the terminal, or 

one sample per month, whichever is more frequent.

- Treat each truck load of imported gasoline as a separate batch for purposes of 

assigning batch numbers, maintaining records, and reporting

* These requirements only apply if the importer elects to use this alternative way of 

demonstrating compliance. 

- For a truck importer to use the alternative sampling and testing procedures, the foreign 

terminal must agree to fulfill the following requirements:

- Sample and test the gasoline contained in the storage tank from which the trucks used 

to transport gasoline are loaded, to demonstrate that a sulfur content does not exceed 

the applicable per-gallon standard. This sampling and testing would be required to be

performed after each receipt of gasoline into the storage tank, or immediately before 

each transfer of gasoline into the importer’s truck.

* These requirements apply only if the importer elects to use the alternative procedures to 

demonstrate compliance with the every batch sampling and testing requirement. These 

additional requirements are not applicable if the importer has an independent third party 

conduct the required testing at the foreign terminal facility. This is generally the case 

because of the cost savings that result for the importer as well as the foreign terminal 

operator. Terminal testing conducted by a third party satisfies the testing requirements 

that are otherwise applicable to the importer. Therefore, EPA expects that these 

requirements will not result in additional activities for foreign terminal operators. 

(E) Alternative Requirements for Refiners, Pipelines, and Terminals that Produce 

Gasoline by Blending Butane or Other Blendstocks into Previously Certified 

Gasoline (PCG)

- As an alternative to the every batch sampling and testing requirements, refiner-blenders 

who blend butane into PCG may meet the sampling and testing requirements by using 

sulfur test results from the butane supplier provided that the refiner-blender:

- Obtains a copy of the test results from the butane supplier which shows that the sulfur 

content of each load of butane in the storage tank from which the blendstock was 

drawn does not exceed the applicable per-gallon standard and that the tests were 

performed using the regulatory method

- Treats the butane as a batch (re: sulfur content and volume) for the purpose of 

calculating compliance with the applicable sulfur averaging standard

- Conducts a quality assurance program including sampling and testing from each 

butane supplier to demonstrate that butane sulfur content is below the applicable pergallon standard. The frequency of butane sampling and testing from each supplier 
15

would be required to be one sample for every 500,000 gallons of butane received, or 

one sample every 3 months, which ever results in more frequent sampling

- As an alternative to the every batch sampling testing requirements, refiner-blenders who 

blend other blendstocks into PCG may:

- Sample and test the PCG for sulfur content prior to blending and subsequent to 

blending and calculate the volume and sulfur content of the blendstock by subtracting 

the volume and sulfur content of the PCG from the volume and sulfur content of the 

gasoline subsequent to blending, or

- If every batch of blendstock used during an averaging period has a sulfur content that 

is equal to or less then the applicable per-gallon standard, sample and test each batch 

of blendstock for volume and sulfur content when received and treat each blendstock 

receipt as a separate batch for purposes of compliance calculations

(F) Requirements for Pipelines and Terminals

Pipelines and terminals that receive small refiner/small volume refinery gasoline must:

- Fulfill testing requirements to assure that gasoline designated as small refiner/small 

volume refinery gasoline has the applicable sulfur content to qualify as small 

refiner/small volume refinery gasoline.

(G) Requirements for Gasoline Retailers and Wholesale Purchaser-Consumers:

- If research and development (R&D) gasoline is to be stored by a retailer or wholesale 

purchaser-consumer (WPC), records would be required to be kept to demonstrate that the 

retailer or WPC is associated with the facility that would be using the R&D gasoline. 

Documents associated with R&D gasoline are required to be retained for five years.

(H) Requirements for Users of R&D Gasoline.

Users of R&D gasoline must submit an application to EPA prior to initial use of the R&D 

gasoline. The application must contain the following:

- Statement of purpose

- Description of the R& D program, including the sulfur level of the gasoline expected 

to be used

- Expected start and completion dates of the R&D program

- Estimation of the number of vehicles or engines in which the fuel would be used and 

mileage to be accumulated

- Locations where gasoline would be stored and used

- Volume of gasoline to be used.

- Identification of the gasoline distributor or other source of the R&D gasoline

- Explanation of why sulfur-compliant gasoline cannot be used

- Provisions to ensure EPA monitoring capability
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* A report would be required to be submitted to obtain an exemption for R&D gasoline 

under EPA’s proposed Tier 3 rule. The application under the Tier 3 sulfur program may

be combined with the report already submitted to gain an exemption under other 40 CFR 

Part 80 fuel programs. Therefore, the R&D gasoline exemption application under the

proposed Tier 3 sulfur program would not result in additional reports/applications being 

submitted to EPA. 

- R&D gasoline would be required to be identified on PTDs as gasoline to be used only for 

this purpose

* This requirement already exists to establish an exemption from EPA’s Tier 2 program;

hence this PTD requirement should not result in a new activity.

(I) Requirements for Gasoline Additive Manufacturers

- PTDs that state the maximum registered concentration for the additive and the 

corresponding maximum allowed treatment rate.

(J) Requirements for Denatured Fuel Ethanol and Other Oxygenate Producers.

- PTDs with the applicable statement for either denatured fuel ethanol or oxygenates other 

than denatured fuel ethanol.

(ii) Respondent Activities

As noted above, much of the information needed for compliance with the recordkeeping 

requirements under the proposed Tier 3 rule is already being retained either to comply with the 

requirements of other 40 CFR Part 80 fuel programs or as a customary business practice. To the 

extent possible, EPA has ensured that information collected and reported under other 40 CFR 

Part 80 fuel programs such as the RFG program can also be used to demonstrate compliance with 

the proposed Tier 3 sulfur program without necessitating additional activities by the regulated 

parties. Only in cases where it is essential to ensure the realization of the projected benefits of 

the sulfur program, is EPA requiring additional testing, recordkeeping, and reporting. 

The activities arising out of the testing, recordkeeping, and reporting requirements 

outlined in the preceding section are listed below according to the respondent class to which they

apply. Activities that apply to a broad class of respondents (such as refiners and importers) are 

also applicable to respondent subclasses (such as small refiners) unless otherwise noted. 

The burdens and costs included in this ICR are those which are expected to be incurred 

during the next three years, the period of time covered by this ICR.

The following lists detail the activities of the various regulated parties:
17

(A) Activities of Gasoline Refiners and Importers

- Test each batch of gasoline for its sulfur content, retain samples from the most recent 20 

samples collected or for each sample collected during the most recent 21 day period, 

whichever is greater, and retain records of the testing for five years. 

- Conduct a QA periodic sampling and testing program for sulfur content for defense 

purposes. 

- Calculate the average annual sulfur level of each refinery, or all imported gasoline, using 

batch test reports.

- Submit refinery and importer annual averaging reports to EPA by the March 31 of the 

year following the prior year’s averaging period.

- Arrange to have an independent third party submit to EPA an attest engagement report by 

May 31 of each year for the prior calendar year averaging period.

(B) Activities of Gasoline Refiners That Utilize the Small Refiner Provisions:

- For transfers of gasoline with a small refiner designation, identify the gasoline as small 

refiner/small volume refinery gasoline and indicate the downstream small refiner sulfur 

standard on PTDs.

- Notify EPA if refiner wishes to withdrawal small refiner status. Upon notice to EPA, 

effective on January 1 of the year following such notification, the small refiner will 

become subject to the sulfur standards for all other non-small refiners. 

(C) Activities of Refiners and Importers Who are Exempt from Requirements for 

Extreme Hardship

- Submit annual sulfur averaging reports to EPA under the terms of the hardship 

application.

(D) Activities of Refiners and Importers Who Participate in the ABT Credit Trading 

Program

- Include in the annual sulfur averaging report to EPA.

- The credits carried over from prior averaging period, generated, used, terminated, 

transferred or carried over to the next averaging period.

- The identity of the refiners/refineries and importers (including EPA registration 

numbers) involved in credit transactions.

- Retain records related to ABT credit activity.
18

*These activities are required only if a refiner or importer elects to participate in the ABT 

credit trading program.

(E) Alternate Activities for Importers that Import Gasoline by Truck

- Use the following alternative requirements to satisfy the requirement to sample and test 

every batch of gasoline:

- Obtain test results from the foreign terminal at which the gasoline was loaded which 

shows the sulfur content of each truck load of gasoline imported into the U.S.

- Satisfy the program requirement for each truck loading terminal

*Samples from the truck-loading terminal may be taken for testing either by the importer 

or an independent third party. The frequency of the sampling and testing would be 

required to be at least one sample for each 50of an importer’s trucks that are loaded at the 

terminal, or one sample per month, whichever is more frequent. 

* These alternative requirements only apply if the importer elects to use this alternative 

way of demonstrating compliance.

(F) Alternative Activities for Refiners, Terminals, and Pipelines That Produce 

Gasoline by Blending Butane or Other Blendstocks into Previously Certified 

Gasoline

- For butane blenders, use the test results from the butane supplier to satisfy the 

requirement to sample and test each batch of gasoline provided that:

- The butane blender obtains a copy of the test results from the butane supplier which 

shows that the butane in the storage tank from which the butane was drawn does not 

exceed the applicable per-gallon standard.

- The butane is treated as a batch regarding sulfur content and volume for the purpose 

of calculating compliance with the applicable sulfur averaging standard.

- The refiner conducts a QA program including sampling and testing from each butane 

supplier to demonstrate that butane sulfur content does not exceed the applicable pergallon standard. The frequency of butane sampling and testing from each supplier 

would be required to be one sample for every 500,000 gallons of butane received, or 

one sample every 3 months, which ever results in more frequent sampling.

- For blenders who blend other blendstocks into PCG, calculate the volume and sulfur 

content of the blendstock by subtracting the volume and sulfur content of the PCG from 

the volume and sulfur content of the finished blend, or

- If every batch of blendstock used during the averaging period has a sulfur content that 

is equal to, or less than, the applicable per-gallon cap standard, sample and test each 

batch of blendstock received and treat each receipt as a separate batch for purposes of 

compliance calculations
19

(G) Activities of Pipelines and Terminals

- Conduct sampling and testing of gasoline designated as small refiner/small volume 

refinery gasoline.

- Conduct periodic QA assurance testing for sulfur content for defense purposes.

(H) Activities of Users of Research and Development Gasoline:

- Prior to initial use of R&D gasoline, submit an application to EPA

* As discussed above, the application for an R&D exemption under the proposed Tier 3

rule may be combined with the report already submitted to gain exemptions under other 

40 CFR Part 80 fuel programs. This requirement, therefore, is not expected to result in 

additional reports or applications being submitted to EPA. 

(I) Activities of Distributors, Retailers, and WPCs

- WPCs identify and keep records of any R&D gasoline.

*As discussed above, this activity should not result in any additional burden since the 

documents are kept as a customary business practice.

(I) Requirements for Gasoline Additive Manufacturers

- Maintain records of its additive production quality control activities and make records 

available upon request.

(J) Requirements for Denatured Fuel Ethanol and Other Oxygenate Producers.

- Test each batch of denatured fuel ethanol or other oxygenate for its sulfur content, retain 

samples from the most recent 20 samples collected or for each sample collected during 

the most recent 21 day period, whichever is greater, and retain records of the testing for 

five years. 

- Conduct a QA periodic sampling and testing program for sulfur content for defense 

purposes. 

- Calculate the average annual sulfur level using batch test reports.

- Submit annual averaging reports to EPA by March 31 of the year following the prior 

year’s averaging period.
20

5. THE INFORMATION COLLECTED--AGENCY ACTIVITIES, COLLECTION 

METHODOLOGY, AND INFORMATION MANAGEMENT

5(a) Agency Activities

Agency activities associated with the annual reporting requirements of this information 

collection consist of the following:

1) Review submitted reports (includes associated Agency inspections and investigations);

2) Enter data from the reports into the database; 

3) Analyze requests for confidentiality and provide appropriate protection;

4) Store the data and archive according to a record retention schedule conforming to EPA 

policy. 

Agency activities associated with the attest engagement requirements of this information 

collection consist of the following:

1) Review submitted reports (includes associated Agency inspections and investigations);

2) Store the data and archive according to a record retention schedule conforming to EPA 

policy.

5(b) Collection Methodology and Management

The collection methodology and management of the information collected is similar to 

the process used for other 40 CFR Part 80 fuel programs. The information should be reported 

electronically via a format specified by the Administrator. 

When the submittal is received, EPA would review it for completeness EPA may also 

review respondents' records as a part of its enforcement effort to ensure the accuracy and validity

of the data submitted. Non-confidential data would be made available to the public upon 

request.

5(c) Small Refiner/Small Volume Refinery and Temporary Relief Flexibilities

As discussed in Section 3(c) above, as part of its effort to comply with the Small 

Business Regulatory Enforcement Fairness Act (SBREFA) requirements, EPA met several times 

with small entity representatives. Additionally, EPA convened an intergovernmental panel, in 

accordance with the SBREFA, which also met with small entity representatives and which then 

made specific recommendations to EPA regarding the impact of sulfur control on small 

businesses. A copy of the panel’s report is available in the docket for this regulatory action. The 

report contains a list of the fuel industry’s participating small entity representatives, and provides 

a summary of their comments. 

The panel’s recommendations were carefully considered by EPA in developing the 

proposed Tier 3 rule and the specific provisions for small refiners. The panel did not recommend 

a wholesale exemption for small refiners and small volume refineries, but rather that they be 
21

provided additional time to comply. As a result, the gasoline sulfur rule provides for less 

stringent sulfur standards for qualifying small refiners until 2020

In addition, the gasoline sulfur rule provided temporary relief from the sulfur 

requirements for refiners who demonstrated that extreme hardship would result in the absence of 

such relief.

 

A Draft Regulatory Impact Analysis (RIA) which further discusses the measures taken to 

minimize the impact on small business entities is included in the docket for the gasoline sulfur 

rulemaking.

5(d) Collection Schedule

The collection schedule of the sulfur program reporting requirements is shown in Table 5(d).

Table 5(d). Collection Schedule

Item Due Date

Refinery and importer annual averaging reports, 

including ABT information

March 31 following the previous year’s averaging 

period

Attest reports May 31 following the previous year’s averaging period

6. ESTIMATING THE ANNUAL BURDEN AND COST OF THE COLLECTION

6(a) Estimating Respondent Burden

The estimated hourly burdens for this ICR are contained in Tables 6(a)1 and 6(a)2. The 

accounting assumptions made in making the estimates of annual hourly burden and cost are 

summarized after the following tables on respondent hourly burdens. 
22

Table 6(a)1: Annual Hourly Burden for Gasoline Refiners and Importers 

and Denatured Fuel Ethanol and Other Oxygenate Producers

Contractor

Equivalent

1) Annual refinery/importer averaging report:

 Refiners 0.25 0 0.75 0 3 3.00

 Importers 0.25 0 0.75 0 1 1.00

 Denatured Fuel Ethanol Producer 0.25 0 0.75 0 1 1.00

2) ABT credit and/or allotment trading report 0.25 0.25 0.25 0 1 0.75

3) Additional batch reports for CG:

 Refs (own equip) 0.1 0.7 0.2 0 400 400

 Refs (lab $74/hr) 0 0 0 1 400 400

 Importers (lab $74/hr) 0 0 0 1 27 27

 Denatured Fuel Ethanol Producer (lab $74/hr) 0 0 0 1 400 400

4) Alternative sampling/testing: 

 PCG 0 0.5 0.5 0 40 40

 Butane 0 0.25 0.5 0 5 3.75

5) Small refiners/small volume refineries: 

 PTDs 0 1 1 0 1 2

 Reporting 0 0 0.5 0 1 0.5

6) Separate annual averaging report for 

temporary hardship 0 0 0.5 0 1 0.5

7) Alternative sampling/testing for truck

importers

0 0.25 0.75 0 12 12

8) Attest engagements:

 Refineries 0 5 0 0 3 15

 Importers 0 5 0 0 1 5

 Denatured Fuel Ethanol Producer 0 5 0 0 1 5

9) Refiner Q/A periodic sampling/testing for 

defense (field test $40) 0 0 0 1 10 10

10) Gasoline Additive Manufacturer PTDs 0 1 1 0 1 2

11) Denatured Fuel Ethanol Producer PTDs 0 1 1 0 1 2

Total 

Annual 

Burden 

Hours (per 

respondent)

Collection Activity

Annual Burden Hours per Response

Number of 

Responses

per 

Respondent

per Year

Managerial 

($110/hr)

Technical

($96/hr)

Clerical 

($37/hr)

*This estimate is based on an average of 3 refineries per refiner. In reality, larger refiners may own several refineries, while smaller refiners may 

own only one refinery.
23

Table 6(a)2: Annual Hourly Burden for Gasoline Terminals, Pipelines 

and Users of Research and Development (R&D) Gasoline

Collection Activity

Annual Burden Hours per Respondent

Number of 

Responses per 

Respondent per 

Year

Total Annual

Burden Hours

Managerial Technical Clerical (per Respondent)

Contractor

Equivalent

($40/hr - field 

test)

Sampling and Testing 

for small refiner/small 

volume refinery 

gasoline

 Terminals

 Pipelines

0

0

0

0

0

0

1.0

1.0

2

2

2.0

2.0

Q/A Periodic Sampling

and Testing for Defense

 Terminals

 Pipelines

0

0

0

0

0

0

1.0

1.0

10

10

10

10

R&D Applications 0 0 0.5 0 1 0.5

Accounting Assumptions:

The discussion of the requirements under the sulfur program (Section 4(b)(i)) contains 

notes on the extent to which these requirements could be satisfied without necessitating 

additional activities by using information that is already collected and submitted to EPA under 

other 40 CFR Part 80 fuel programs. This discussion helps to support the selection of the 

activities that were newly required under the sulfur rule (Section 4(b)(ii)), the selection of the 

respondent classes (Section 6(a)), and the following accounting assumptions.

Accounting Assumptions that Pertain to Labor Costs:

1) The cost of managerial time is $110/hour.

2) The cost of technical time is $96/hour.

3) The cost of clerical time is $37/hour.

An hourly equivalent rate of $74 was assumed for dependent laboratory testing and 

 $40 for field testing for sulfur.

Accounting Assumptions that Pertain to Activities:

These costs are similar to those used in other 40 CFR Part 80 fuel program ICRs, and are based 

upon Bureau of Labor Statistics figures from “Employer Costs for Employee Compensation –

Table 12 – Private Industry, Manufacturing and Non-Manufacturing Industries by Occupational 

Group (December 2003).
24

1) The following assumptions were made in estimating the burden to refiners and importers 

and denatured fuel ethanol and other oxygenate producers of submitting averaging 

reports to EPA:

- There are currently about 80 refiners and 39 importers of gasoline. There are 144 

operable refineries (including 10 idle) as of January 1, 2012, 111 of which produce 

gasoline.

2

- There are approximately 105 ethanol producers covering 233 domestic ethanol 

producing facilities registered with EPA and another 40 companies that are registered 

to import ethanol.

- Preparing the report in the proper format and submitting it to EPA will require 0.75 

hour of a clerical employee’s time and 0.25 hour of a manager’s time. 

- Reporting associated with ABT credit and/or allotment activity is estimated to be 0.25 

hour of managerial time, 0.25 technical time, and 0.25 clerical time.

2) The following assumptions were used to estimate the additional burden for refiners and 

importers associated with testing the sulfur content of each batch of CG rather than 

testing composite samples and to estimate the burden for denatured fuel ethanol and other 

oxygenate producers to test the sulfur content of each batch of oxygenate.

- There are approximately 75 domestic refiners that produce CG and 30 importers that 

import CG

- The number of additional sulfur tests required on batches of CG would be

approximately 400 for each refiner and 27 for each importer. We also assume 400 

tests for denatured fuel ethanol and other oxygenate producers.

- 2/3 of refiners will perform their own sulfur testing; 1/3 will have the testing done by 

an independent third party laboratory 

- Importers will have testing done by an independent third party laboratory

- A sulfur test conducted at a private laboratory will cost a refiner or importer $50 for 

the test itself, plus $24 for the transportation of the sample to the lab and to perform 

other administrative functions, for a total cost of $74/test (this assumes that the cost 

of the employee to transport the sample and handle the associated administrative 

duties is $24/hour, and it takes one hour to perform the task)

- An annual cost of the additional testing of gasoline sulfur content for refiners who 

conduct their own testing was calculated using the following assumptions:

- The hourly burden associated with batch reports for the additional testing for sulfur is 

0.10 hour for managerial time, 0.70 hour for technical time, and 0.20 hour for 

clerical time. Since the average CG refiner will need to test 400 additional 

batches, the hourly burden for this additional testing is 400 hours. 

- The annual cost of the additional testing of gasoline sulfur content for refiners and 

importers who use an independent third party laboratory was estimated using the 

following assumptions:

- Since the average CG refiner will need to test 400 additional batches, and the cost 

of a test conducted at a private laboratory is $74 per test, the annual cost of the 

additional testing for those refiners that use a private laboratory is $29,600/year

 

2

Petroleum Supply Annual, U.S. EIA Energy Information Administration, June 2012.
25

- Since the average importer will need to test 27 additional batches of CG per year, 

and the cost of a test conducted at a private laboratory is $74 per test, the annual 

cost of the testing for such parties is $1,998/year 

- There are no additional costs associated with storing the CG batch samples for 30 

days beyond those considered above

3) The following assumptions were made in estimating the burden that would result from 

the use of the alternate provisions to satisfy the CG batch test requirement by refiners that 

blend blendstocks (other than butane) into previously certified gasoline:

- These alternate provisions would be used to the fullest extent possible by all 

refiners who blend blendstocks into previously certified gasoline, since their use 

will result in a significant savings in the overall cost of compliance

- The refiner already tests each blendstock upon receipt to determine its sulfur content 

in order to comply with the requirements of the RFG program or as a customary 

business practice

- 15 refiners blend blendstocks other than butane into CG – on average, each of these 

refiners produces 40 batches of gasoline by blendstock addition

- The costs related to the use of this alternate provision would be related to performing 

calculations using existing data and of keeping records regarding compliance – these 

tasks could be accomplished using 0.5 hour of technical time and 0.50 hour of clerical 

time

4) The following assumptions were made in estimating the burden associated with the use of 

the alternate provisions to satisfy the CG batch test requirement by refiners who blend 

butane into previously certified gasoline:

- Due to gasoline volatility requirements, butane is blended only during the winter 

season (from September 16 through February 28)

- Refiner/blenders at eight terminals, eight pipelines, and four refiners blend butane 

into previously-certified gasoline during the winter season. 

- On average, each blender blends butane into five batches of gasoline during the 

winter season

- On average, each blender is supplied butane by two suppliers

- All tests would be conducted by an independent laboratory at a cost of $74 per test

- The administrative duties associated with the alternative requirements could be 

accomplished using 0.50 hour of clerical time, and 0.25 hour of technical time

5) The following additional assumptions were made in estimating the burden to refiners of 

participating in the small refiner/small volume refinery program:

- Administrative duties associated with recording, maintaining, and reporting the 

information required during the participation in the small refiner program (such as on 

the annual sulfur averaging report) could be accomplished with an additional 0.50

hour clerical time

6) The following additional assumptions were made in estimating the burden to refiners who 

are granted temporary hardship relief:
26

- Administrative duties associated with recording, maintaining, and reporting the 

information required during the period of temporary relief (such as on the annual 

sulfur averaging report) could be accomplished with an additional 0.50 hour clerical 

time

7) The following assumptions were made in estimating the burden associated with the use 

by importers that import gasoline by truck of the alternate provisions to satisfy the 

requirement to test every batch of CG:

- All importers that import by truck will utilize the alternate provisions, since this will 

result in a significant reduction in the overall cost of compliance

- Foreign terminal operators currently have sampling and testing conducted by an 

independent third party as a customary business practice, and will continue to do so –

this will release the terminal operator from additional activities which would 

otherwise be required

- To minimize the number of tests required, samples are already drawn after the receipt 

of each batch of gasoline into the storage tank at the terminal as a customary business 

practice

- All importers will contract with the independent third party that performs sampling 

and testing at the terminal(s) from which the importer receives gasoline to keep 

records of the required data and report it to the importer – by making this 

arrangement directly, the importer can demonstrate compliance with the requirement 

to conduct testing at the terminal facility without the need to undertake additional 

sampling and testing

- On average, two importers draw gasoline from the same terminal facility for 

importation into the U.S. – in such cases, the importers will split the cost of the third 

party’s services.

- 25 percent of importers use trucks (10 importers) 

- The following costs would be billed to importers by the independent third party for 

services related to testing conducted at one terminal: Independent third party will use 

an additional 1.0 hour of clerical employee time and 0.25 hour of technician time to 

complete the task (an additional 10 percent of this base cost could be added to 

account for overhead cost and to provide a profit margin)

8) The following assumptions were made in estimating the burden to refiners and importers 

of having an independent third party prepare an attest engagement report for submission 

to EPA:

- The main cost of preparing the attest engagement would be associated with reviewing 

existing records on gasoline sulfur content

- It is estimated this task will require an extra five hours of technical employee time (to 

account for other costs and to provide a profit margin an additional 10 percent could 

be added to the cost derived using the assumptions under the previous bullet)

9) The following assumptions were made in estimating the burden to refiners, terminals and 

pipelines who conduct periodic QA testing for sulfur for defense purposes:

- 60 pipelines and 1200 terminals will conduct downstream QA testing for sulfur in 

addition to many refiners (RFG refiners typically conduct downstream QA testing). 
27

Assume $40 cost per periodic test, based on availability of field test equipment. 

Assume 10 samples per year for QA testing per respondent. 

10) The following assumptions were made in estimating the burden to terminal and pipelines 

that are required to test small refiner and small volume refinery batches for sulfur 

content:

- 60 pipelines and 1200 terminals will test two batches of small refiner/small volume 

refinery gasoline for sulfur annually (many terminals and pipelines will test none and 

others more than two). Assume cost of testing per batch is approximately $40, based 

on availability of field test equipment.

 

11) The following assumptions were made in estimating the burden to users of research and 

development gasoline of adding the required information to the application submitted to 

EPA to obtain an exemption:

- Adding the information on why sulfur compliant gasoline could not be used will 

require 0.50 hours of clerical time

- This information is already available as a customary business practice

12) The following assumptions were made in estimating the burden to gasoline additive 

manufacturers to do the initial programming for PTDs

- 1 hour of technical time and 1 hour of clerical time

13) The following assumptions were made in estimating the burden to denatured fuel ethanol 

and other oxygenate producers to do the initial programming for PTDs

- 1 hour of technical time and 1 hour of clerical time

*Data reported to EPA under other 40 CFR Part 80 fuel programs (including the Tier 2 

gasoline sulfur and RFG programs) was used in formulating these assumptions.

6(b) Estimating Respondent Costs

The estimation of the hourly managerial, technical and clerical employee pay rates for the 

various regulated parties as well as the accounting assumptions used are discussed in the 

previous section on respondent burdens. The estimated costs for the various regulated parties for 

this ICR are contained in Tables 6(b)1 and 6(b)2. 
28

Table 6(b)1: Annual Hourly Costs for Gasoline Refiners and Importers

and Denatured Fuel Ethanol and Other Oxygenate Producers

Contractor

Equivalent

110 96 37 74

1) Annual refinery/importer averaging report:

 Refiners $28 $0 $28 $0 3 $166

 Importers $28 $0 $28 $0 1 $55

 Denatured Fuel Ethanol Producer $28 $0 $28 $0 1 $55

2) ABT credit and/or allotment trading $28 $24 $9 $0 1 $61

3) Additional batch reports for CG:

 Refs (own equip) $11 $67 $7 $0 400 $34,240

 Refs (lab $74) $0 $0 $0 $74 400 $29,600

 Importers (lab $74) $0 $0 $0 $74 27 $1,998

 Denatured Fuel Ethanol Producer (lab $74/hr) $0 $0 $0 $74 400 $29,600

4) Alternative sampling/testing:

 PCG $0 $48 $19 $0 40 $2,660

 Butane $0 $24 $19 $0 5 $213

5) Small refiners/small volume refineries:

 PTDs $0 $96 $37 $0 1 $133

 Reporting $0 $0 $19 $0 1 $19

6) Separate annual averaging report for temporary 

hardship

$0 $0 $19 $0 1 $19

7) Alternative sampling/testing for truck importers $0 $24 $28 $0 12 $621

8) Attest engagements:

 Refineries $0 $480 $0 $0 3 $1,440

 Importers $0 $480 $0 $0 1 $480

 Denatured Fuel Ethanol Producer $0 $480 $0 $0 1$480

9) Refiner Q/A periodic sampling & testing for defense 

(field test $40) $0 $0 $0 $40 10 $400

10) Gasoline Additive Manufacturer PTDs $0 $96 $37 $0 1$133

11) Denatured Fuel Ethanol Producer PTDs $0 $96 $37 $0 1$133

Collection Activity

Number of 

Responses

per 

Respondent 

per Year

Total 

Annual Cost 

($ per 

respondent)

 Labor Cost per Response ($)

Managerial 

($110/hr)

Technical

($96/hr)

Clerical 

($37/hr)

* This estimate is based on an average of 3 refineries per refiner. In reality, larger refiners may own more refineries, 

while smaller refiners may own only one refinery. 
29

Table 6(b)2: Annual Costs for Gasoline Terminals, Pipelines, Truckers 

and Users of Research and Development (R&D) Gasoline

Collection Activity

 Cost per Respondent ($)

Number of 

Responses per 

Respondent per 

Year

Total Annual

Burden ($ per

respondent Managerial

($110/hr)

Technical

($96/hr)

Clerical

($37/hr)

Contractor

Equivalent

($40/hr - field 

test)

Sampling and Testing

for small refiner/small 

volume refinery gasoline

Terminals

Pipelines

0

0

0

0

0

0

1.0

1.0

2

2

$80

$80

Q/A Periodic Sampling 

and 

Testing for Defense 

Terminals

Pipelines

0

0

0

0

0

0

1.0

1.0

10

10

$400

$400

R&D Applications 0 0 0.5 0 1 $24

6(c) Estimating Agency Burden

Gasoline sulfur reports are handled as part of other 40 CFR Part 80 fuels reporting, 

including items accounted for in the reformulated gasoline (RFG) and anti-dumping ICR. This 

estimate is restricted only to the reporting of sulfur values to EPA. The Agency burden consist 

of 0.10 of a GS-13 technical worker ($ 161,000 including overhead), or $16,000; and 0.10 of a 

GS-7 clerical worker ($ 76,000 including overhead), or $7,600, for a total of $23,700.

6(d) Estimating the Respondent Universe and Total Burden and Costs

Gasoline Refiners and Importers:

Number of respondents (80 refiners/39 importers) 119

Number of responses: 33,284

Annual burden hours, all refiners and importers*: 34,177

Annual cost, all refiners and importers*: $2,396,810

*These burden estimates are for all collection activities preformed by all refiners (see 

Table 6(e).1) 

Gasoline Terminal and Pipeline Operators:

Number of respondents (60 pipelines/1200 terminals): 1,260

Number of responses: 4,320

Annual burden hours, all terminal/pipeline operators: 4,320
30

Annual cost, all terminal operators: $172,800

Research and Development Applications:

Number of respondents: 1

Number of responses: 1

Annual burden, all R&D gasoline users: 0.50

Annual cost, all R&D gasoline users: $24

Gasoline Additive Manufacturers

Number of respondents 1,175

Number of responses: 1,175

Annual burden hours: 2,350

Annual cost: $156,275

Denatured Fuel Ethanol and Other Oxygenate Producers

Number of respondents 105

Number of responses: 42,315

Annual burden hours: 42,776

Annual cost: $3,539,099

6(e) Bottom Line Burden Hours and Cost Tables

(i) Respondent Tally

The total annual hourly burden and cost for this ICR is estimated to be 83,624 hours and 

$6,265,008, respectively. The total number of responses for this ICR is estimated to be 81,095.
31

Table 6(e).1: Annual Burdens and Costs for Gasoline Refiners and Importers

and Denatured Fuel Ethanol and Other Oxygenate Producers

Collection Activity

Responses per 

Respondent

Number of 

Respondents

Burden Hours 

per Response

Total Annual 

Cost ($ per 

respondent)

Total Number 

of Responses

Total Hours 

per Year (all

refiners and

importers)

Total Annual 

Cost ($ all 

refiners and 

importers)

1) Annual refiner/importer averaging report:

 Refiners 3 80 0.35 $166 240 84 $13,260

 Importers 1 39 0.35 $55 39 14 $2,155

 Denatured fuel ethanol producers 1 105 0.35 $55 105 37 $5,801

2) Credit / allotment report: 1 70 0.75 $61 70 53 $4,253

3) Test add’l batches of CG 

 Refiners (own equip) 400 50 1 $34,240 20,000 20,000 $1,712,000

 Refiners (lab) 400 25 1 $29,600 10,000 10,000 $740,000

 Importers (lab) 27 30 1 $1,998 810 810 $59,940

 Denatured fuel ethanol producers (lab) 400 105 1 $29,600 42,000 42,000 $3,108,000

4) Alternative sampling & testing

 PCG 40 15 1 $2,660 600 600 $39,900

 Butane 5 20 0.75 $213 100 75 $4,250

5) Small refiners/small volume refineries: 

 PTDs 1 12 2 $133 12 24 $1,596

 Reporting 1 12 0.5 $19 12 6 $222

6) Annual averaging report for temporary 

hardship

1 2 0.5 $19 2 1 $37

7) Alternative sampling/testing for truck

importers

12 10 1 $621 120 120 $6,210

8) Attest engagements: 

 Refiners 3 80 5 $1,440 240 1,200 $115,200

 Importers 1 39 5 $480 39 195 $18,720

 Denatured fuel ethanol producers 1 105 5 $480 105 525 $50,400

9) Refiner Q/A testing 10 100 1 $400 1,000 1,000 $40,000

10) Gasoline Additive Manufacturer PTD s 1 1175 2 $133 1,175 2,350 $156,275

11) Denatured Fuel Ethanol Producer PTDs 1 105 2 $133 105 210 $13,965

Total 76,774 79,303 $6,092,184
32

Table 6(e)2: Annual Burdens and Costs for Gasoline Terminals, Pipelines 

and Users of Research and Development (R&D) Gasoline

Collection Activity Annual 

Responses per 

Respondent

Number of 

Respondents

Burden Hours 

per Response

Total Annual Cost 

($ per respondent)

Total Number of 

Responses

Total Hours per 

Year (all 

entities)

Total Annual Cost 

($ all entities)

Sampling/testing

for small refiner/small 

volume refinery 

gasoline:

 Terminals

 Pipelines

2

2

1200

 60

1.0

1.0

80

80

2400

120

2400

120

96,000

4,800

Q/A periodic sampling/

testing for defense:

 Terminals

 Pipelines

10

10

120

 60

1.0

1.0

400

400

1200

600

1200

600

48,000

24,000

R&D Applications 1 1 0.5 24 1 0.5 24

Total 4,321 4,321 172,824
33

(ii) Variations in the Annual Bottom Line

No annual variations in the respondent reporting/recordkeeping burden or cost 

over the course of this clearance period are expected. 

6(f) Burden Statement

Because the universe of respondents to the sulfur program is quite diverse, there is 

no “typical” respondent. The annual burden is estimated to average between 12 and 500 

hours per respondent, depending on the information collection requirements of the 

particular party. The average number of hours per response is estimated to be 

approximately 1 hour. 

Burden means the total time, effort, or financial resources expended by persons to 

generate, maintain, retain, or disclose or provide information to or for a Federal agency. 

This includes the time needed to review instructions; develop, acquire, install, and utilize 

technology and systems for the purposes of collecting, validating, and verifying

information, processing and maintaining information, and disclosing and providing 

information; adjust the existing ways to comply with any previously applicable 

instructions and requirements; train personnel to be able to respond to a collection of 

information; search data sources; complete and review the collection of information; and 

transmit or otherwise disclose the information. An agency may not conduct or sponsor, 

and a person is not required to respond to, a collection of information unless it displays a 

currently valid OMB control number. The OMB control numbers for EPA's regulations 

are listed in 40 CFR Part 9 and 48 CFR Chapter 15. 

To comment on the Agency's need for this information, the accuracy of the 

provided burden estimates, and any suggested methods for minimizing respondent 

burden, including the use of automated collection techniques, EPA has established a 

public docket for this ICR under Docket ID Number EPA-HQ-OAR-2010-0258, which is 

available for online viewing at www.regulations.gov, or in person viewing at the Air and 

Radiation Docket and Information Center in the EPA Docket Center (EPA/DC), EPA 

West, Room 3334, 1301 Constitution Avenue, NW, Washington, D.C. The EPA Docket 

Center Public Reading Room is open from 8:30 a.m. to 4:30 p.m., Monday through 

Friday, excluding legal holidays. The telephone number for the Reading Room is (202) 

566-1744, and the telephone number for the Air and Radiation Docket and Information 

Center is (202) 566-1742. An electronic version of the public docket is available at 

www.regulations.gov. This site can be used to submit or view public comments, access 

the index listing of the contents of the public docket, and to access those documents in 

the public docket that are available electronically. When in the system, select “search,” 

then key in the Docket ID Number identified above. Also, you can send comments to the 

Office of Information and Regulatory Affairs, Office of Management and Budget, 725 

17th Street, NW, Washington, D.C. 20503, Attention: Desk Officer for EPA. Please 

include the EPA Docket ID Number EPA-HQ-OAR-2010-0258 and OMB Control 

Number 2060-0437 in any correspondence.
34

C. Attachments

Citations regarding the legal authority for the information collection requirements 

related to the control of gasoline sulfur content under the sulfur program are contained in 

the attachment. Due to the length and complex technical nature of the regulations under 

the sulfur program, they are not contained in the attachment. These sulfur regulations are 

located in subpart H of 40 CFR part 80. 

Attachment

Legal Authority Citations

Clean Air Act

42 U.S.C. 7414.

Section 114: Inspection, Monitoring, and Entry

(a) For the purpose: 

(i) of developing or assisting in the development of any implementation 

plan under Section 110 or 111(d), any standard of performance under 

Section 111, any emission standard under Section 112, [, or any 

regulation of solid waste combustion under Section 129,] [or any 

regulation under section 129 (relating to solid waste combustion),]1 

(ii) of determining whether any person is in violation of any such 

standard or any requirement of such a plan, or

(iii) carrying out any provision of this Act (except a provision of title II 

with respect to a manufacturer of new motor vehicles or new motor 

vehicle engines):

(1) the Administrator may require any person who owns or operates 

any emission source, who manufactures emission control equipment or 

process equipment, who the Administrator believes may have 

information necessary for the purposes set forth in this subsection, or 

who is subject to any requirement of this Act (other than a 

manufacturer subject to the provisions of Section 206(c) or 208 with 

respect to a provision of title II) on a one-time, periodic or continuous 

basis to -

 (A) establish and maintain such records;

 (B) make such reports;

 (C) install, use, and maintain such monitoring equipment, and 

use such audit procedures, or methods;

 (D) sample such emissions (in accordance with such 

procedures or methods, at such locations, at such intervals, 

during such periods and in such manner as the Administrator 

shall prescribe);
35

 (E) keep records on control equipment parameters, production 

variables or other indirect data when direct monitoring of 

emissions is impractical;

 (F) submit compliance certifications in accordance with 

Section 114(a)(3); and

 (G) provide such other information as the Administrator may

reasonably require; and

 (2 the Administrator or his authorized representative, upon 

presentation of his credentials -

(A) shall have a right of entry to, upon, or through any

premises of such person or in which any records required to be 

maintained under paragraph (1) of this section are located, and

B) may at reasonable times have access to and copy any

records, inspect any monitoring equipment and method 

required under paragraph (1), and sample any emissions which 

such person is required to sample under paragraph (1).

45 U.S.C. 7542.

Section 208: Information Collection:

(a) Manufacturers responsibility.

"Every manufacturer shall establish and maintain such records, make such 

reports, and provide such information as the Administrator may reasonably 

require to enable him to determine whether such manufacturer has acted or is 

acting in compliance with this part and the regulations thereunder and shall, 

upon request of an officer or employee duly designated by the Administrator, 

permit such officer or employee at reasonable times to have access to and 

copy such records."