May 2011 

Note: For purposes of this document, IUR and CDR are synonymous. 

Page 1 of 16 U.S. Environmental Protection Agency 

 Office of Pollution Prevention and Toxics 

Q&A DOCUMENT: Recycling and the TSCA Chemical Substance Inventory - 

Premanufacture Notification and Chemical Data Reporting Requirements 

As part of the Inventory Update Reporting (IUR) Modifications final rule, EPA is changing the 

identification of the regulation from IUR to Chemical Data Reporting (CDR). However, EPA is 

retaining the use of the IUR acronym throughout this document. The reader should recognize 

that where IUR is used to refer to the 40 CFR 711 regulations or to future IUR submission 

periods, IUR and CDR are synonymous. 

This document is intended solely as guidance. This guidance is not a regulation, nor is it 

intended to change any underlying regulatory requirements prescribed by the Toxic Substances 

Control Act, 15 U.S.C. 2601 et seq. and specified in the Premanufacture Notification regulations, 

40 CFR part 720 or the TSCA Chemical Inventory Reporting regulations, 40 CFR part 711. This 

guidance merely documents and clarifies existing regulatory requirements and Agency guidance 

on Inventory listing, PMN, and IUR requirements. 

Nothing in this document serves to supersede or alter existing regulatory requirements, nor to 

impose any new legally binding requirements on EPA, state/local agencies, or the regulated 

community. The general description provided in this document may not apply to a particular 

situation based on the circumstances. Furthermore, interested parties remain free to raise 

questions or objections about the substance and application of the guidance as they arise in a 

particular situation. EPA retains the discretion to adopt approaches on a case-by-case basis that 

differ from those described in this guidance where appropriate. This document may be revised 

periodically without public notice. 

A. General Byproduct Questions

A. 1. What is a byproduct? 

A byproduct is defined under 40 CFR 704.3 of the General Reporting and Recordkeeping 

Provisions for section 8(a) Information Gathering Rules and 40 CFR 720.3(d) of the 

Premanufacture Notification (PMN) Requirements as “... a chemical substance produced 

without a separate commercial intent during the manufacture, processing, use, or disposal of 

another chemical substance or mixture.” A byproduct is often (but not necessarily) considered a 

waste by the manufacturer. 

A.2. How do I properly identify my byproduct chemical substance for IUR purposes? 

Byproduct chemical substances are often chemical combinations of variable or complex 

composition, and as such can be identified as a single chemical substance that represents the 

chemical process stream. Complex chemical substances are listed (or can be listed) on the 

Inventory as chemical substances of Unknown or Variable composition, Complex reaction 

products and Biological materials (“UVCB” substances). EPA’s New Chemicals website has 
May 2011 

Note: For purposes of this document, IUR and CDR are synonymous. 

Page 2 of 16 U.S. Environmental Protection Agency 

 Office of Pollution Prevention and Toxics 

guidance documents1 to help determine the appropriate name for UVCB substances, and to 

identify when a combination of chemicals is a UVCB substance and not a mixture. As a general 

matter, “each combination of substances resulting from a reaction is considered by the Agency to 

be either (1) a mixture, composed of two or more well-defined chemical substances to be named 

and listed separately, or (2) a reaction product, to be listed as a single chemical substance, using 

one name that collectively describes the products, or, failing that, the reactants used to make the 

products.” (See http://www.epa.gov/oppt/newchems/pubs/rxnprods.txt ) Situations may exist 

where the byproduct substance is actually considered a mixture under TSCA, and it is EPA’s 

general view, consistent with past guidance, that “[a] combination of products resulting from a 

chemical reaction is considered a mixture provided that all of the component product substances 

are unambiguously identified and are represented as forming each time the reaction is run.” 

Approximately one third of the substances included on the Inventory are UVCB substances. 

UVCB substances may include an Inventory definition to further describe the substance. Here 

are some examples of UVCB substances. Please see EPA’s UVCB guidance (see 

http://www.epa.gov/oppt/newchems/pubs/uvcb.txt) for further discussion: 

Dust, iron-ore, sinter 

CASRN 69012-53-9 

Definition: Dust generated during the making, breaking and handling of sinter which is 

recovered through the use of pollution abatement equipment. 

Gold, dross 

CASRN 69029-68-1 

Definition: A scum formed on the surface of molten gold. 

Electrolytes, copper-manufg., spent 

CASRN 69012-54-0 

Definition: Spent copper sulfate electrolyte consisting of copper sulfate and sulfuric acid 

resulting from the electrolytic refining of copper. 

If produced in sufficient quantities, these substances should be reported by the byproduct 

manufacturer as they are listed by EPA in the TSCA Inventory. As a single UVCB substance, 

this type of byproduct material does not need to be further analyzed by its manufacturer to 

determine the precise, detailed composition. Because byproducts would typically or generally be 

identified for TSCA purposes as single UVCB substances, the Agency does not believe that the 

identification and reporting of byproducts would be significantly burdensome. As a general 

matter, if there is to be appropriate stewardship of potential chemical risks, EPA believes that 

 

1

 A list of the guidance documents available on the New Chemicals website can be found at 

http://www.epa.gov/opptintr/newchems/pubs/guideman.htm. This list includes the following two guidance 

documents: Chemical Substances of Unknown or Variable Composition, Complex Reaction Products and 

Biological Materials: UVCB Substances (available at http://www.epa.gov/opptintr/newchems/pubs/uvcb.txt) and 

Combinations of Two or More Substances: Complex Reaction Products (available at 

http://www.epa.gov/opptintr/newchems/pubs/rxnprods.txt).
May 2011 

Note: For purposes of this document, IUR and CDR are synonymous. 

Page 3 of 16 U.S. Environmental Protection Agency 

 Office of Pollution Prevention and Toxics 

chemical manufacturers, processors, and users should know and understand the identities of 

chemicals they handle. 

A.3. Is it possible I am manufacturing a chemical byproduct in the course of manufacturing 

an article? 

Yes, potentially. You need to consider whether you are manufacturing a chemical substance as a 

byproduct when you are manufacturing an article. For example, if your use or processing of a 

chemical substance (chemical A) to manufacture an article coincidentally produces a different 

substance (chemical B), apart from the article you intended to manufacture, then you have 

manufactured a byproduct chemical substance. This situation may occur, for example, when you 

are stripping a substance off of a part of the article, and the stripping process results in the 

formation of a different substance (possibly resulting in a “used” stripping solution). See the 

Instructions for Reporting and question A.2 for further information on properly identifying 

byproduct chemical substances. Note that if you intentionally manufactured the chemical 

substance (chemical B) for a commercial purpose separate from that of the article, then you have 

manufactured a coproduct and not a byproduct. See discussion of coproducts in question A.7, 

below. 

A.4. Is a byproduct required to be listed on or added to the TSCA Chemical Substance 

Inventory (the Inventory)? Are byproducts not listed on the TSCA Inventory subject to the 

TSCA section 5 premanufacture notification (PMN) requirements? 

It depends. A byproduct is required to be listed on the Inventory if the byproduct is used for a 

separate non-exempt commercial purpose. The fact that a byproduct does not have a separate 

commercial purpose at the time it is manufactured does not affect whether the byproduct can be 

used subsequently for a non-exempt commercial purpose after it is manufactured. A byproduct 

could be manufactured initially without a separate commercial purpose, and yet be used for some 

commercial purpose after it is manufactured. 

A byproduct that is not used for a non-exempt commercial purpose after it is manufactured is not 

required to be listed on the TSCA Inventory (see 40 CFR 710.4(d)(2) of the TSCA Inventory 

Reporting Regulations and 40 CFR 720.30(h)(2) of the PMN requirements). In most cases, a 

byproduct that is used for a commercial purpose is required to be listed on the Inventory. But 

see the exceptions discussed in question A.5. 

A.5. Are some byproducts with a commercial purpose exempted from the TSCA Inventory 

listing requirement? 

There are some circumstances where a byproduct is exempted from the Inventory listing and 

PMN reporting requirements, notwithstanding the fact that it is used for a commercial purpose 

after it is manufactured. See 40 CFR 710.4(d)(2) (in note) and 40 CFR 720.30(g). 40 CFR 

720.30(g) states that a byproduct is exempted if: 
May 2011 

Note: For purposes of this document, IUR and CDR are synonymous. 

Page 4 of 16 U.S. Environmental Protection Agency 

 Office of Pollution Prevention and Toxics 

“its only commercial purpose is for use by public or private organizations that (1) burn it 

as a fuel, (2) dispose of it as a waste, including in a landfill or for enriching soil, or (3) 

extract component chemical substances from it for commercial purposes. (This exclusion 

only applies to the byproduct; it does not apply to the component substances extracted 

from the byproduct.)” 

In other words, when a byproduct is burned as a fuel, disposed of as a waste material including 

disposal in a landfill or for enriching the soil, or used for extracting component chemical 

substances, the manufacture of the byproduct is considered to have been for a limited 

commercial purpose and such manufacture is not required to be reported for Inventory listing, 

PMN, or IUR purposes. Further discussion is provided in question A.6. 

A.6. Are byproducts required to be reported for Inventory Update Reporting (IUR)? 

All substances that are listed on the Inventory are subject to the IUR requirements if their 

manufacture meets the production threshold requirements and they are not otherwise excluded. 

Byproducts that are manufactured in volumes of 25,000 lb at a single site are subject to IUR 

requirements if used for a non-exempt commercial purpose. However, 40 CFR 711.10(c) states 

that reporting is not required for those substances meeting the requirements of sections 720.30(g) 

or (h). Therefore, manufacturers are not required to report their byproduct if: 

“...its only commercial purpose is for use by public or private organizations that (1) burn 

it as a fuel, (2) dispose of it as a waste, including in a landfill or for enriching soil, or (3) 

extract component chemical substances from it for commercial purposes. (This exclusion 

only applies to the byproduct; it does not apply to the component substances extracted 

from the byproduct.)” 

In interpreting section 40 CFR 720.30(g) above, one needs to consider the following important 

points. 

 Regarding 40 CFR 720.30(g)(1), note that where a byproduct is burned as a fuel, and is 

also being burned for other non-exempt commercial purpose for the byproduct (e.g., if 

the combustion residue is used as a process input), then the exemption under 40 CFR 

720.30(g)(1) would not apply. 

 Regarding 40 CFR 720.30(g)(2), although the manufacture of a byproduct is not 

reportable if the byproduct is subsequently disposed of as a waste for purposes of 

enriching the soil (e.g., to change the soil properties in a desirable way, such as by 

serving as a filler to make the soil less dense or enhancing moisture retention), a 

substance used as a fertilizer is not necessarily an excluded byproduct. For instance, if 

the substance’s ordinary manner of use is as a fertilizer, then the substance is not a 

byproduct in the first place, and the provisions at 40 CFR 720.30(g) are inapplicable. 


May 2011 

Note: For purposes of this document, IUR and CDR are synonymous. 

Page 5 of 16 U.S. Environmental Protection Agency 

 Office of Pollution Prevention and Toxics 

 Regarding 40 CFR 720.30(g)(3), individual component chemical substances extracted 

from a byproduct are reportable substances if they are extracted for a commercial 

purpose, even if the manufacture of the byproduct itself is not reportable pursuant to 40 

CFR 720.30(g). 

A “component chemical substance” means a chemical substance that already exists in the 

byproduct. If the recycling process involves breaking chemical bonds or forming new 

chemical bonds to convert a chemical substance in the byproduct into a different 

chemical substance (which is then extracted), then the recycling process does not count as 

extracting a component chemical substance of the byproduct. Note: In circumstances 

where other substances in the byproduct are chemically reacted in order to facilitate the 

separation of a desired component chemical substance, such that the component chemical 

substance itself is not chemically changed before being extracted, then the process does

constitute an extraction of the unchanged component chemical substance. 

Note: Small businesses are generally not required to report information under IUR. Below are 

the two standards that can be used to qualify you as a small business for IUR purposes. Note that 

you may be a small business for one substance but, because of your production volume, not for 

another (40 FR 704.3, referenced by 40 CFR 711. 9). 

(1) First standard. A manufacturer or importer of a substance is small if its total annual 

sales, when combined with those of its parent company (if any), are less than $40 million. 

However, if the annual production or importation volume of a particular substance at any 

individual site owned or controlled by the manufacturer or importer is greater than 45,400 

kilograms (100,000 pounds), the manufacturer or importer shall not qualify as small for 

purposes of reporting on the production or importation of that substance at that site, 

unless the manufacturer or importer qualifies as small under standard (2) of this 

definition. 

(2) Second standard. A manufacturer or importer of a substance is small if its total annual 

sales, when combined with those of its parent company (if any), are less than $4 million, 

regardless of the quantity of substances produced or imported by that manufacturer or 

importer. 

Notwithstanding this exclusion, a person who qualifies as a small manufacturer is required to 

report under the IUR regulation for any chemical substance that is the subject of a rule, proposed 

or promulgated under section 4, 5(b)(4), or 6 of TSCA, or is the subject of an order in effect 

under section 5(e) of TSCA, or is the subject of relief that has been granted under a civil action 

under section 5 or 7 of TSCA. (40 CFR 711.9) 

A.7. Am I manufacturing a byproduct or a coproduct? What is the difference? 

The simultaneous manufacture of multiple chemical substances can occur for a variety of 

reasons. In the case of byproduct manufacture, the byproduct is manufactured without any 

separate commercial intent—that is, without any commercial intent other the commercial intent 
May 2011 

Note: For purposes of this document, IUR and CDR are synonymous. 

Page 6 of 16 U.S. Environmental Protection Agency 

 Office of Pollution Prevention and Toxics 

to manufacture, process, use, or dispose of some other chemical substance or mixture. See 40 

CFR 704.3 (definition of “byproduct”). The Inventory listing and IUR requirements are based 

on the disposition of the byproduct, as explained above. 

In the case of coproduct manufacture, there is commercial intent to produce the coproduct, 

separate from whatever commercial intent may concurrently exist to manufacture, process, use, 

or dispose of some other chemical substance or mixture. If both coproducts are chemical 

substances under TSCA, both are required to be listed on the Inventory unless otherwise 

excluded and both are subject to the IUR requirements if listed on the Inventory. 

A.8. Byproducts whose only commercial purpose is as a source from which component 

chemical substances are extracted are not subject to Inventory listing or IUR. What is meant 

by “extract a component chemical substance”? 

A component chemical substance is a chemical substance that is present in the byproduct prior to 

extraction. Heat or chemical reactions can be used to extract a component chemical substance, 

but the component substance extracted must be left chemically unchanged by the extraction 

process. Thus, for example, a chemical reaction could be employed on a byproduct to convert 

component chemical substance X into chemical substance Y, so as to facilitate the extraction of 

component chemical substance Z (which undergoes no chemical transformation) from the 

byproduct. However, if component chemical substance Z from the byproduct were first 

transformed into another chemical substance, and then that different chemical substance were 

extracted, the overall process would not qualify as extraction of a “component chemical 

substance.” 

Note that the exemption at 40 CFR 720.30(g) only applies to the manufacture of the byproduct 

and does not apply to the manufacture of the extracted chemical substance. Thus, regardless of 

whether the manufacturer of the byproduct receives the benefit of this exemption (determined in 

part by whether or not the byproduct is subsequently used to extract component chemical 

substances), the manufacturer of the extracted chemical substance is subject to IUR. 

Note also that the component chemical substance must be viewed as a particular chemical 

substance. For instance, elemental Nickel (Ni0) and nickel hydroxide (Ni(OH)2 ) have different 

molecular identities and are not the same chemical substance. Additionally, because the Ni+2 ion 

cannot exist on its own and is therefore not considered a chemical substance, the Ni+2 ion is not 

considered a component chemical substance of the byproduct. Consider the following scenarios: 

Scenario 1: If Ni0

 is recovered from a byproduct containing Ni(OH)2 as a component 

chemical substance, then an extraction of a component chemical substance has NOT 

occurred. Rather, the byproduct has been used as a chemical feedstock to manufacture 

Ni0

, and both the byproduct and Ni0 are therefore subject to IUR. 

Scenario 2: If Ni(OH)2 is recovered from a byproduct containing Ni(OH)2 as a 

component chemical substance, then an extraction of a component chemical substance 

has occurred. In this case, the byproduct is not subject to IUR. The Ni(OH)2 is subject to 
May 2011 

Note: For purposes of this document, IUR and CDR are synonymous. 

Page 7 of 16 U.S. Environmental Protection Agency 

 Office of Pollution Prevention and Toxics 

IUR, as the extracted chemical itself does not qualify for the exemption at 40 CFR 

720.30(g) (the provision applies to the byproduct, not to the chemical substance extracted 

from the byproduct). 

For TSCA purposes, chemical substances are uniquely identified, typically by a Chemical 

Abstracts Service Registry Number (CASRN) when listed on the Inventory. However, for 

confidential substances on the Inventory, an Accession Number is used in place of a CASRN; 

these Accession Numbers are assigned by EPA. 

A.9. EPA has a lot of programs encouraging recycling. If I am recycling my byproduct, do I 

need to be concerned about Inventory listings or the IUR? 

EPA does encourage recycling, and has many programs to educate people and encourage 

recycling and reuse of materials. However, the Inventory is a listing of chemical substances in 

commerce, and many recycling activities involve bringing materials into commerce that 

otherwise would be disposed of as a waste and perhaps landfilled. If your manufactured 

substances are being recycled, you do need to consider whether those substances must be listed 

on the Inventory. In addition, those substances may be subject to the IUR. 

As with all manufactured chemicals, IUR information on byproduct chemicals is of interest to 

the EPA because such exposure-related information is not otherwise available, and it is necessary 

for the Agency to manage risks associated with these chemicals, to fulfill its mandate of 

protecting human health and the environment. EPA does not believe byproducts inherently pose 

lower exposures or risks than other manufactured chemicals. 

A.10. If my waste material is exempted from reporting by the RCRA program, do I need to be 

concerned with reporting under IUR? Likewise, if I report under IUR, do I need to be 

concerned with reporting for RCRA purposes? 

The determination of the need to report for IUR and for RCRA are independent determinations. 

The IUR is focused on chemicals in commerce and RCRA is focused on waste and waste 

minimization. There are many examples of a waste stream from one process serving as an input 

or feedstock to another process. RCRA exemptions (or exclusions) do not apply to TSCA 

reporting obligations, and, given the different purposes of RCRA reporting and the TSCA IUR 

rule, are not necessarily relevant to IUR reporting. It is important to note that finding a 

commercial use for a substance that would otherwise be considered a waste under RCRA can 

relieve the manufacturer of that substance from some RCRA requirements, but may 

consequently subject that manufacturer to TSCA reporting requirements. EPA is aware that, in 

certain circumstances, reporting under both RCRA and TSCA may be required. It is the 

Agency’s intention to identify and address such circumstances, retaining reporting under the rule 

that best fits Agency needs. 

A byproduct that is manufactured for a commercial purpose and, after manufacture, is used for a 

separate commercial purpose may be excluded from reporting under IUR by 40 CFR 

720.30(g)(2). 40 CFR 720.30(g)(2) states that if the byproduct’s only commercial purpose is for 
May 2011 

Note: For purposes of this document, IUR and CDR are synonymous. 

Page 8 of 16 U.S. Environmental Protection Agency 

 Office of Pollution Prevention and Toxics 

use by public or private organizations that dispose of it as a waste, including in a landfill or for 

enriching soil, the byproduct is exempted from being reported under IUR. Following are two 

examples of manufacturers that may be subject to RCRA requirements, and how the 40 CFR 

720.30(g)(2) byproduct exemption applies: 

Example 1: Company ABC manufactures a byproduct. The byproduct does not qualify as a 

RCRA hazardous waste and does not meet the requirements of any exemption in 40 CFR 261.4. 

The manufacturer wishes to dispose of the byproduct, which can be used to enrich soil (e.g., to 

change the soil properties in a desirable way, such as by serving as a filler to make the soil less 

dense or enhancing moisture retention). Company ABC provides this byproduct to another 

person who then disposes of it as a waste by spreading it on land to enrich the soil. If this 

disposal of the byproduct is the byproduct’s sole commercial use, the byproduct qualifies for the 

exemption under 40 CFR 720.30(g)(2). = Company ABC is not subject to reporting under the 

IUR, respecting the manufacture of its byproduct. 

Example 2: Company ABC manufactures Byproduct X, which is not considered a RCRA solid 

waste because it serves as a feedstock to produce a zinc fertilizer and meets the requirements of 

40 CFR 261.4(a)(20) (i.e., it is a hazardous secondary material used to make zinc fertilizers). 

The zinc fertilizer produced meets the requirements of 40 CFR 261.4(a)(21). Byproduct X is not 

being disposed of as a waste and therefore does not meet the IUR byproduct exemption at 40 

CFR 720.30(g)(2). Company ABC is subject to reporting under the IUR, respecting the 

manufacture of its byproduct. 

A.11. If I am burning my byproduct for energy recovery, should I be concerned with reporting 

under IUR? 

The distinction between whether a byproduct is burned for energy recovery or incinerated is 

generally not relevant under the IUR. This is because the IUR exempts both byproducts whose 

“only commercial purpose” is for burning as a fuel (40 CFR 720.30(g)(1)), and byproducts that 

are “not used for commercial purposes” (40 CFR 720.30(h)(2)). This latter category would 

include incineration, solely for destruction. Note, though, that where a byproduct is burned for 

energy recovery, but that is not the only commercial purpose for the byproduct (e.g., if the 

combustion residue is used as a process input), then the exemption under 40 CFR 720.30(g)(1) 

would not apply. 

B. General Byproduct Reporting Examples 

The following examples consider the reporting responsibilities associated with recycling, 

reusing, reprocessing, or remanufacturing chemical substances. Please note that these 

examples are not comprehensive and that each situation needs to be individually 

considered. If after reviewing these examples you remain unclear about your own 

situation, please contact the EPA. 

B.1. How do I determine if I am manufacturing or purifying a chemical substance? 
May 2011 

Note: For purposes of this document, IUR and CDR are synonymous. 

Page 9 of 16 U.S. Environmental Protection Agency 

 Office of Pollution Prevention and Toxics 

There are numerous examples of chemical substances separated/extracted from various sources, 

such as air, mined substances, petroleum refinery streams, and byproduct/waste streams that are 

considered manufactured and therefore, reportable for the TSCA Inventory. The separation 

techniques are quite varied such as solvent extraction, distillation, and crystallization. EPA’s 

rules implementing TSCA Sections 5 and 8(a) clarify that the statutory definition of 

“manufacture” includes persons who extract a chemical from another chemical substance or 

mixture of substances. See 40 CFR 711.3 (defining “manufacture”), 704.3 (defining 

“manufacture for a commercial purpose”), and 720.3(t) (defining “manufacturer”). A person 

who extracts a component chemical substance from a previously existing chemical substance or 

a complex combination of substances is a manufacturer of that component chemical substance. 

To determine whether you are manufacturing or purifying a chemical substance, you need to first 

make sure that you have properly identified the chemical substance(s) used as the precursor 

chemical(s). See the answer for question A.2 for further substance identification information. 

Purification does not change the chemical identity, while extraction involves removing one 

substance from another substance (typically a UVCB chemical). In the latter case, the original 

chemical has a different identity than the extracted chemical. The extraction of component 

chemical substances from certain complex byproduct mixtures or process streams, such as 

UVCB substances, is not considered purification, because the complex byproduct mixture and 

the extracted substance do not have the same chemical identity for TSCA purposes, and they 

may have significantly different compositions. 

B.2. Can you provide an example of when a substance is purified? 

When 80% pure chemical A (correctly identified, for TSCA purposes, as that discrete substance 

and not as a UVCB substance) is purified to make 98% pure chemical A, the activity does not 

constitute manufacturing of chemical A, but it is considered to be processing of chemical A for 

purposes of IUR and PMN reporting. The two batches of chemical A differ only in their purity. 

For purposes of TSCA, they are considered to be the same chemical substance. See question A.2 

for further discussion regarding naming byproducts. 

Note that it is the original manufacturing of the 80% pure chemical A that triggers reporting 

under IUR. Note also that the need to report any substance produced during the purification 

process may need to be addressed (e.g., the substance(s) removed from Chemical A may trigger 

reporting itself, depending upon the specific situation and the use of the removed substance(s)). 

B.3. Can you provide examples of when a substance is extracted and not purified? 

Example 1. For example, a manufacturing process involving the use of solvent A results in the 

manufacture of a spent solvent. As a variable, complex mixture of solvent A, finished product, 

unreacted reactants, individual byproduct substances, and other impurities, the spent solvent is 

considered to be a UVCB substance. It is not unusual for the manufacturer to extract solvent A 

from this UVCB substance. In such a case, the extracted solvent A is considered to be 

manufactured, and therefore is reportable for purposes of IUR. When the spent solvent is a 

byproduct whose only commercial purpose is the extraction of a component chemical substance, 
May 2011 

Note: For purposes of this document, IUR and CDR are synonymous. 

Page 10 of 16 U.S. Environmental Protection Agency 

 Office of Pollution Prevention and Toxics 

solvent A, the byproduct exemption at 40 CFR 720(g)(3) can be applied and the spent solvent 

byproduct does not need to be reported. The extracted solvent A is nevertheless reportable for 

purposes of IUR. 

Example 2. For recycling or reclaiming, it is important to determine whether the resulting 

chemical substance is the same or different than the starting material. If the starting and 

resulting substances are the same (e.g., a newly manufactured substance that one intends to 

make, such as salicylic acid, which is initially impure but then is purified), then the activity is 

considered to be processing and no manufacturing has occurred. If the resulting substance is 

different, for example, reduction of copper oxide to elemental copper, then the activity is 

considered to be manufacturing. 

B.5. Can you provide some examples of using a byproduct as a feedstock to manufacture 

another chemical? 

Example 1: Your byproduct is listed on the TSCA Inventory as a UVCB substance and includes 

among its components a certain substance (chemical R). Without removing chemical R from the 

byproduct, you react chemical R with another substance to produce chemical M for a 

commercial purpose. In this scenario, chemical M is not a component chemical substance 

present in the byproduct and has been newly created. The byproduct has been used to 

manufacture chemical M, which is listed on the TSCA Inventory. Both the byproduct and 

chemical M are subject to IUR requirements. Chemical R was never separated from the 

byproduct and is not part of the TSCA chemical identity of the byproduct, therefore is not 

subject to either Inventory listing or update reporting requirements. 

Example 2: A process involves using an etchant to strip copper off of a substrate, resulting in a 

byproduct containing a complex combination of substances known as “spent cupric chloride 

etchant” (or “spent etchant”). If the spent etchant is recycled, and the recycler produces 

elemental copper from the spent etchant by electrolytic reduction, then the recycler used the 

spent etchant as a feedstock and used a chemical reaction to recover a chemical substance. The 

recycler did not extract a component chemical substance. The byproduct manufacturer should 

report the spent etchant and the recycler should report the elemental copper (assuming other 

requirements, such as production volume, are met). 

Example 3: Tall oil is a byproduct from the pulping of pine trees representing a complex 

combination which is composed of numerous chemical substances—the most common of which 

are rosin and fatty acids, with lesser amounts of terpenes and sterols. Each species of pine tree 

yields a different precise composition of tall oil, and the composition of the tall oil could be 

influenced by the climate and local terrain. This byproduct, tall oil, is used as the feedstock for 

fractional distillation, to form a variety of useful fractions (rosin, TOFA, distilled tall oil, heads 

and pitch). The distillation/extraction of the various fractions from tall oil constitutes the 

manufacture of those fractions. 

B.6. When do you not need to report a byproduct that is recycled?
May 2011 

Note: For purposes of this document, IUR and CDR are synonymous. 

Page 11 of 16 U.S. Environmental Protection Agency 

 Office of Pollution Prevention and Toxics 

A manufacturer may send byproduct materials to an unrelated plant for recycling rather than 

disposing of the byproduct material as a waste. Typically, recycling the byproduct will result in 

IUR responsibilities respecting the original manufacture of the byproduct (assuming other 

criteria, such as production volume, are met). However, there are certain commercial uses to 

which a byproduct may be put, specified in 40 CFR 720.30(g), which relieve the byproduct 

manufacturer from the need to report the byproduct. For instance, if the recycler extracts a 

component chemical substance from the byproduct for a commercial purpose, then the byproduct 

manufacturer need not report the byproduct. 
May 2011 

Note: For purposes of this document, IUR and CDR are synonymous. 

Page 12 of 16 U.S. Environmental Protection Agency 

 Office of Pollution Prevention and Toxics 

C. Specific Byproduct Reporting Examples

C.1. My site consists of a petroleum refinery and a chemical plant. The refinery chemically 

removes sulfur from crude oil. The sulfur is then used as an intermediate by our chemical 

plant to produce other chemical substances. Do I need to report the sulfur under the IUR 

rule? What if the chemical plant does not use the sulfur, but it is instead removed from the 

crude oil and disposed of as a waste in a landfill? 

The manufacture of the sulfur byproduct is reportable under the IUR rule if you then use that 

sulfur byproduct for a non-exempt commercial purpose, including as an intermediate to produce 

other chemical substances for a commercial purpose. If you dispose of the sulfur as waste, 

however, you do not need to report manufacture of the sulfur under the IUR. If your site 

disposes of a portion of the sulfur and uses the remainder to manufacture other chemicals, you 

should provide IUR reporting of only the amount of sulfur used to manufacture other chemicals. 

(See 40 CFR 711.10(c) and 40 CFR 720.30(h)(2)) 

C.2. At a site, an ore (e.g., bauxite) is refined to create a product (e.g., alumina). The ore 

contains another metal compound or salt, which is reduced to the elemental metal, removed 

from the product during processing, and disposed of as waste. Should the elemental form of 

this metal be reported under the IUR rule? 

No. Reporting is not required if the metal byproduct from the refining is disposed of as a 

waste. See 40 CFR 711.10(c) which references 40 CFR 720.30(g). 

C.3. If the elemental metal byproduct mentioned in the previous question is sold, is it 

subject to IUR reporting requirements? 

Yes, because neither the exemption provision at 40 CFR 720.30(g) nor the exemption provision 

at 40 CFR 720.30(h)(2) would apply to the manufacture of this byproduct metal. Because the 

byproduct metal is being used for a commercial purpose (other than the commercial purposes 

listed in 40 CFR 720.30(g)), you would evaluate the IUR reporting requirements for this 

substance (e.g., was the amount of the byproduct metal produced at a single site during the 

reporting year 25,000 lb. or more?) 

C.4. My metal smelting process generates a large amount of dust, which is collected in a 

baghouse. Since this dust has a high metal content, we recycle the baghouse dust rather than 

disposing of it. Do I have any reporting obligations for this material? 

The baghouse dust is a byproduct of your manufacturing process. If you use it for a non-exempt 

commercial purpose, you would evaluate the IUR reporting requirements for the baghouse dust 

(e.g., was the amount of the baghouse dust produced at a single site during the reporting year 

25,000 lb. or more?) or the PMN reporting requirements, if the substance is not listed on the 

TSCA Inventory. 
May 2011 

Note: For purposes of this document, IUR and CDR are synonymous. 

Page 13 of 16 U.S. Environmental Protection Agency 

 Office of Pollution Prevention and Toxics 

An example of a non-exempt commercial purpose is to smelt the baghouse dust to produce a 

metal. The smelting process uses chemical reduction, a form of extractive metallurgy. A 

common mistake is to think that at high temperature the metal just melts out of the ore or 

baghouse dust. However, if you just heat up the ore without the proper reducing agent, you will 

just obtain molten ore. A metal obtained from baghouse dust by chemical reduction or smelting 

is manufactured using a chemical reaction, and cannot be considered to be a component chemical 

substance (which would have potentially qualified the byproduct for the 40 CFR 720.30(g) 

exclusion from reporting). Both the baghouse dust and the metal produced by the smelting 

process are subject to reporting under the IUR. 

C.5. In the secondary aluminum process, scrap is remelted to recover aluminum alloy 

recycled ingot (RSI). Is the recovered aluminum reportable? 

 

Recovered aluminum alloys from scrap are mixtures. The aluminum is separated without 

chemical alteration and therefore is not reportable under the IUR. Keep in mind, however, that if 

you import aluminum scrap to re-melt, that the import of the alloy components is reportable 

under IUR. 

C.6. Chemical substance X is formed unintentionally, without any separate commercial 

purpose, during the manufacture of another chemical substance, Y. Furthermore, it is not 

isolated from substance Y. Would it be accurate to describe substance X as an impurity with 

no reporting obligation? 

Yes. Chemical substance X is both a byproduct and an impurity. The unintentional byproduct 

that remains with the intended product (i.e., is not isolated from that intended product) is an 

impurity. The manufacture of that impurity is not reportable for PMN or IUR purposes. See 40 

CFR 711.10(c) and 40 CFR 720.30(h)(1). 

However, if the chemical substance that remained with the primary product did have a separate 

commercial purpose – for instance, if it improved the performance of the primary product – it 

would be neither a byproduct nor an impurity and its manufacture would be reportable for PMN 

or IUR purposes. 

C.7. Our organization uses metal catalysts. When the catalysts are spent, they are sold to 

metal reclaimers who extract the metals out of the spent catalyst. The only value that we 

receive for the spent catalyst is the value of the metals reclaimed. Would we have reporting 

obligations under the IUR for this situation? If so, what substances would actually be 

reported? 

Your spent catalyst is a byproduct, and as such is subject to reporting unless it has no 

commercial purpose or if its only commercial purpose is for use by public or private 

organizations that (1) burn it as a fuel, (2) dispose of it as a waste, including in a landfill or for 

enriching soil, or (3) extract component chemical substances from it for commercial purposes. 

(This exclusion only applies to the byproduct; it does not apply to the component substances 

extracted from the byproduct.) (40 CFR 720.30(g)) 
May 2011 

Note: For purposes of this document, IUR and CDR are synonymous. 

Page 14 of 16 U.S. Environmental Protection Agency 

 Office of Pollution Prevention and Toxics 

Therefore, your spent metal catalyst byproduct is reportable unless the extracted substances are 

component substances of the byproduct. If the extracted substance is an elemental metal, but the 

component substance of the byproduct is a metal compound, salt, or complex, then the 

component substance of the byproduct is different from the extracted substance (e.g., some 

chemical reaction took place to convert the metal compound into elemental metal). In this case, 

the exemption at 40 CFR 720.30(g)(3) is inapplicable and the byproduct is potentially reportable 

under the IUR. 

If the byproduct is potentially reportable under the IUR, note that any applicable IUR reporting 

thresholds for the byproduct manufacturer would be based on the weight of the byproduct, not 

the weight of the reclaimable metal content. By contrast, any applicable IUR reporting 

thresholds for the metal reclaimer would be based on the weight of the reclaimed metal, not the 

weight of the byproduct. 

C.8. We have facilities that recycle spent solvents. The spent solvents are received as a 

hazardous waste and are often complex mixtures of different types of solvents. These 

materials are re-distilled to remove water and other contaminants and to separate the various 

solvents, and are re-sold as solvents. Is the recycling of the solvents a "manufacturing" 

activity? 

In this case, the spent solvents are considered to be byproducts of use. However, according to 40 

CFR 720.30(g), the manufacture of a byproduct is exempt from reporting when the byproduct is 

solely used to extract a component chemical substance from the byproduct. The extracted 

component chemical substances, the various purified solvents this case, are reportable chemical 

substances. 

C.9. A U.S. plant is importing aluminum castings for purposes of machining them to produce 

articles for its own use or for sale to customers. Recyclable aluminum chips are a byproduct 

of the machining process. The plant then sells the recyclable aluminum chips. Would the 

imported aluminum castings need to be reported for IUR purposes? 

The determination of the need to report the imported aluminum castings for IUR purposes hinges 

on whether the castings are considered by EPA to meet the TSCA definition of an “article” 

(provided below). If the aluminum castings are articles, then the import of those castings is 

exempt from the IUR reporting requirements. See 40 CFR 711.10(b). Under the IUR, the article 

exemption often applies to items that are in near final shape and need only slight trimming or 

shaping. Contact EPA if you have questions about your specific situation. Note that the 

machined portion (i.e., the aluminum chips), if intended to be removed from the article, may 

have been reportable at the time of import. 

If it is determined that the aluminum castings are not articles, then the aluminum is subject to 

reporting upon import into the United States. For example, if the aluminum chips are the 

intended product, then the aluminum casting was not in its near final shape and was not an article 

upon import. The 40 CFR 704.3 definition for article is: 
May 2011 

Note: For purposes of this document, IUR and CDR are synonymous. 

Page 15 of 16 U.S. Environmental Protection Agency 

 Office of Pollution Prevention and Toxics 

An article is a manufactured item: 

(1) Which is formed to a specific shape or design during manufacture, 

(2) Which has end use function(s) dependent in whole or in part upon its shape or design 

during end use, and 

(3) Which has either no change of chemical composition during its end use or only those 

changes of composition which have no commercial purpose separate from that of the 

article, and that result from a chemical reaction that occurs upon end use of other 

chemical substances, mixtures or articles; except that fluids and particles are not 

considered articles regardless of shape or design. 

C.10. The burning of coal by an electric utility to generate power results in the production of 

coal ash. The coal ash can be disposed in a landfill, or provided for a beneficial purpose such 

as for mine fill, to amend soil, to build roadbeds, or for other purposes. Is the coal ash 

reportable? 

The coal ash is considered a byproduct of your production of power. Your need to report the 

coal ash under the IUR is dependent upon what is done with the coal ash. In your examples 

above, disposing of the coal ash in a landfill is considered disposing as a waste, and therefore 

reporting is not required. The applications of mine fill and building roadbeds are considered 

commercial uses, and, in those circumstances, the coal ash is IUR-reportable. The amending soil 

application needs to be examined more closely. In general, EPA agrees that mixing coal ash 

with mulch is considered soil enrichment. Coal ash is often added to soils as an amendment to 

improve chemical and physical properties, thereby promoting better plant growth. Under the 

IUR rule, a person who manufactures byproducts that are then disposed of as a waste, including 

in a landfill or for enriching soil, is not subject to reporting for the manufacturing of those 

byproducts (see 40 CFR 711.10(c), which refers to 40 CFR 720.30(g)). Therefore, the coal ash 

used for soil enrichment in this example is likely to qualify for the byproduct exemption. On the 

other hand, note that giving or selling the coal ash to a company that is using it in a product that 

is packaged and sold is not treating the byproduct coal ash as a waste; it is a commercial use of 

the coal ash not covered by 40 CFR 720.30(g). In such instance, the coal ash byproduct would 

be subject to IUR reporting. 

C.11. During a reporting year, a utility extracts melonite from coal ash byproduct and then 

uses the resulting, purified ash for a commercial purpose. Assuming that 25,000 pounds or 

more of coal ash is involved, does the utility have to report the coal ash (less the melonite) on 

Form U? Or is the ash exempt from IUR reporting under the byproduct exemption at 40 

C.F.R. 720.30(g) on the basis that ash is a byproduct and a component chemical (melonite) is 

extracted from the ash for commercial value, even though the remaining ash is eventually 

used for a beneficial purpose? 

The byproduct exemption, 40 CFR 720.30(g), specifies that a byproduct is exempt from 

reporting if its only commercial purpose is to extract component chemical substances from it for 
May 2011 

Note: For purposes of this document, IUR and CDR are synonymous. 

Page 16 of 16 U.S. Environmental Protection Agency 

 Office of Pollution Prevention and Toxics 

commercial purposes, or one of the other commercial purposes listed in 40 CFR 720.30(g). This 

question identifies that, not only is a component chemical substance (melonite) removed from 

the byproduct (coal ash), but the remaining coal ash has an additional commercial purpose. 

Therefore, up to three substances may be reported – the coal ash, the melonite, and the coal ash 

remaining without the melonite content (assuming it has a different chemical identity under 

TSCA than the original byproduct). If the remaining coal ash is used in another manner that is 

also exempted by 40 CFR 720.30(g), such as for enriching soil, then it may be exempted from 

reporting. 

C.12. The paper pulping process involves a recycling loop for the pulping chemicals. The 

spent pulping liquors (also called black liquor) is a byproduct of the pulping process. The 

black liquor is burned to produce power, and the resulting smelt is recovered to begin the 

process to make white liquor. Since the black liquor is used as a fuel, do I need to report it 

under the IUR? How about the smelt? 

The potential exemption in question is found in 40 CFR 720.30(g), which provides the 

requirements for certain byproducts that have limited commercial purposes to be 

excluded from PMN reporting and IUR reporting requirements. The section states that a 

byproduct is excluded if: 

“...its only commercial purpose is for use by public or private organizations that 

(1) burn it as a fuel, (2) dispose of it as a waste, including in a landfill or for 

enriching soil, or (3) extract component chemical substances from it for 

commercial purposes. (This exclusion only applies to the byproduct; it does not 

apply to the component substances extracted from the byproduct.)” 

Note that, while the black liquor is a byproduct burned as a fuel, it is also used to 

manufacture smelt (and, ultimately, white liquor). If the smelt were disposed of as a 

waste in a landfill, then reporting the black liquor would not be required. 

However, as a byproduct, the black liquor is reportable when used for a non-exempt 

commercial purpose. While the black liquor is burned to generate power, the remainder 

of the byproduct undergoes a chemical change to become manufactured smelt. The smelt 

is then used to manufacture white liquor via a few additional manufacturing steps. 

Because the white liquor is used for a commercial purpose – as a pulping chemical – the 

black liquor byproduct does not meet the 40 CFR 720.30(g) exemption.