Form 5900-282 RFS2 2010 Annual Compliance Report

Renewable Fuel Standard (RFS2) Report Instructions

O MB Control No. 2060-0640

RFS2 2010 Annual Compliance Report

Report Form ID: RFS0301

Expires [PENDING]

Any obligated party, as described in §80.1406, that produces or imports Gasoline or MVNRLM Diesel fuel for use in the contiguous 48 states plus Hawaii (Alaska if they opt-in) during a given compliance period, must submit an RFS2 Annual Compliance Report under §80.1451(a).

Any exporter of renewable fuels, as described in §80.1430, that exported a volume of renewable fuel from the contiguous 48 states plus Hawaii (Alaska if they opt-in) during a given compliance period, must

submit an RFS2 Annual Compliance Report under §80.1451(a).

Parties who have more than one activity that requires a compliance determination, must report the information separately (i.e. imports, exports, and refining obligations must be met separately).

Obligated Parties – Gasoline or Diesel Refiners

Refiners, of gasoline or diesel, may comply in aggregate or on a refinery-by-refinery basis. In addition, a refiner must update their registration (via the OTAQReg: Fuels Programs Registration application) with EPA to indicate how they plan to comply prior to retiring RFS2 RINs in EMTS for compliance.

In [Field No. 8] of this report, the refiner must enter either AGREF (aggregate) or the 5 digit facility

ID (refinery-by-refinery). Regardless, the refiner will have at least four rows, one for each RVO.

Note: If complying refinery-by-refinery, there will be one row for each RVO at each refinery (e.g.

2 refineries will have 8 rows, 3 refineries will have 12 rows).

Obligated Parties – Gasoline or Diesel Importers

Importers, of gasoline or diesel, must comply in aggregate.

In [Field No. 8] of this report, the importer must enter AGIMP and will have four rows, one for each RVO.

Renewable Fuel Exporters

Renewable fuel exporters must comply in aggregate.

In [Field No. 8] of this report, the exporter must enter EXPRT and will have between one and four rows based on the export activity.

Note: Renewable fuel exporters that have an RVO other than renewable fuel, incur nested obligations (e.g. for an export of biodiesel, an exporter will have a Biomass-Based Diesel RVO, Advanced Biofuel RVO, and a Renewable Fuel RVO). Table 1 describes, but is not a substitute for reading the regulations, which volumes of renewable fuel need to be included when an exporter calculates their RVO(s).

Table 1 – This table describes which volumes of a renewable fuel export incur specific

_{Renewable Volume Obligations (RVO) pursuant to §80.1430.}

Renewable Fuel Export	Cellulosic Biofuel RVO	Biomass-Based Diesel RVO	Advanced Biofuel RVO	Renewable Fuel RVO
Biodiesel	No	Yes	Yes	Yes
Non-Ester Renewable Diesel	No	Yes	Yes	Yes
Cellulosic Biofuel	Yes	No	Yes	Yes
Cellulosic Diesel	Either Cellulosic Biofuel or Biomass-Based Diesel (only 1)		Yes	Yes
Advanced Biofuel	No	No	Yes	Yes
Renewable Fuel	No	No	No	Yes

Additional Notes

Fields that must contain “NA”

• For a row with field 9 as CB, “NA” must be entered in field 14,15,16,17,18,19,20,21,25,26,27

• For a row with field 9 as BD, “NA” must be entered in field 14,20,21,22,23,24,26,27,29,30,31

• For a row with field 9 as AB, “NA” must be entered in field 14,15,16,20,21,27,29,30,31

• For a row with field 9 as RF, “NA” must be entered in field 15,16,29,30,31

Prior-year RIN limits

For a row with field 9 as CB, the amount of prior year RINs that may be used for compliance must

satisfy the following formula:

[No. 22] ≤ 0.20 x [No. 13]

For a row with field 9 as BD, the amount of prior year RINs that may be used for compliance must

satisfy the following formulas:

[No. 17] ≤ 0.087 x ([No. 13] - [No.15] - [No. 16])

[No. 17] + [No. 18] ≤ 0.20 x ([No. 13] - [No.15] - [No. 16])

For a row with field 9 as AB, the amount of prior year RINs that may be used for compliance must satisfy the following formulas:

[No. 17] ≤ 0.087 x [No. 13]

[No. 17] + [No. 18] + [No. 22] ≤ 0.20 x [No. 13]

For a row with field 9 as RF, the amount of prior year RINs that may be used for compliance must

satisfy the following formulas:

[No. 17] ≤ 0.087 x ([No. 13] + [No. 14])

[No. 17] + [No. 18] + [No. 20] + [No. 22] ≤ 0.20 x ([No. 13] + [No. 14])

Note: In 2010 only, field No. 14 only applies to the Renewable Fuel RVO. In 2011 and later, field

No. 14 will apply to all RVOs.

Deficit Carryover limits

Per §80.1427(b)(1)(iii), an obligated party may not carry more than 57% of their biomass-based diesel RVO from 2010 to 2011. Therefore, for a row with field 9 as BD, the following formula must be satisfied:

[No. 32] ≤ 0.57 x [No.13]

Note: This limit does not apply to renewable fuel exporters.

Additional Requirements

Since RFS1 RINs are not retired through EMTS, parties are required to submit a list of all RFS1 RINs retired for compliance pursuant to §80.1451(a)(1)(xi). All RFS1 RINs retired for compliance must be retired via Form RFS0201: RFS1 RIN Transaction Report, rather than through the RFS0301. If RFS1

RINs have been retired for compliance during the first quarter (before February 28), a partial RFS0201 report must be filed with only the RFS1 RINs being retired for compliance. This requirement for RFS2

RINs is satisfied by the information submitted in the RFS0301 Report.

This report is due annually: Compliance year (January – December) reports are due February 28 of the following year.

Please check the RFS reporting web site for updated instructions and templates:

http://epa.gov/otaq/regs/fuels/rfsforms.htm

For information on submitting this report using EPA’s Central Data Exchange (CDX) visit:

http://epa.gov/otaq/regs/fuels/cdxinfo.htm

Field No.	Field Name	Units	Field Formats, Codes, & Special Instructions
1.	Report Form ID		AAAAAAA; Character. RFS0301: Form ID for the RFS2 2010 Annual Compliance Report
2.	Report Type		A; Character. Indicate whether this is the original report or a resubmission. Submit only one Original report, submit any corrections or updates as Resubmission(s): O: Original R: Resubmission
3.	CBI		A; Character. Specify if the data contained within the report is being claimed as Confidential Business Information (CBI) under 40 CFR Part 2, subpart B: Y: Confidential Business Information N: Non-Confidential Business Information
4.	Report Date		MM/DD/YYYY; Character. Enter the date the original or resubmitted report is submitted.
5.	Report Year		YYYY; Number. Indicate the compliance period (year) of the report.
6.	Company/Entity ID		9999; Number. Enter the four-digit, EPA-assigned company/entity ID.
7.	Company Name		AAAAAAA…; Character (125 Max). The reporting party’s name (Your company name).
8.	Compliance Basis/ Facility ID		AAAAA; Character. Obligated parties indicate the compliance basis if aggregating, or submit separate facility reports which reference individual facility ID numbers. Please include all preceding zeros in five-digit facility ID numbers (if applicable). Imports and exports must be aggregated and reported separately from refining production. #####: The five-digit, EPA-assigned facility ID AGREF: Aggregated Refiner Compliance AGIMP: Aggregated Importer Compliance EXPRT: Renewable fuel exporter

Field No.	Field Name	Units	Field Formats, Codes, & Special Instructions
9.	Renewable Volume Obligation (Name)		AA; Character. Enter the one code that corresponds to the Renewable Volume Obligation (RVO) contained in this report. Obligated parties must provide one row for each RVO. Exporters must provide one row for each applicable RVO based on export type. CB: Cellulosic Biofuel BD: Biomass-Based Diesel AB: Advanced Biofuel RF: Renewable Fuel
10.	Renewable Fuel Export Type		999; Number. Indicate the code corresponding to the Fuel Type for exports. Only one Fuel Type may be entered per row. If [No. 8] is not EXPRT, then enter “NA”. 20: Biodiesel (EV 1.5) 21: Biodiesel (EV 1.6) 30: Cellulosic Diesel 60: Cellulosic Ethanol 90: Cellulosic Jet Fuel 100: Cellulosic Heating Oil 110: Cellulosic Naphtha 10: Non-cellulosic Ethanol 140: Non-cellulosic Jet Fuel 40: Non-ester Renewable Diesel (EV 1.7) 41: Non-ester Renewable Diesel (EV 1.6) 130: Renewable Naphtha 150: Renewable Heating Oil (EV 1.6) 151: Renewable Heating Oil (EV 1.1) 152: Renewable Heating Oil (EV 1.2)
11.	Gasoline and Diesel Production / Renewable Fuel Export Volume	gallons	999999999999; Number. Enter the total volume of all gasoline or diesel produced or imported for the compliance year as defined in §80.1407. If [No. 8] is EXPRT, the volume of renewable fuel exported.

Field No.	Field Name	Units	Field Formats, Codes, & Special Instructions
12.	Renewable Fuel Standard Value/ Equivalence Value	Percentage or equivalence value	99.999; Number. Enter the renewable fuel standard set by the EPA (Please see RFS2 Annual Standards rulemaking for percentages) as defined in §80.1405. If [No. 8] is EXPRT, enter the equivalence value provided in §80.1415 for the fuel indicated in [No. 10].
13.	Renewable Volume Obligation (RVO)	gallons	999999999999; Number. Enter the renewable volume obligation (RVO) as calculated in §80.1427 for obligated parties and §80.1430 for exporters of renewable fuel, for the compliance period. Importers & Refiners: [No. 13] = [No. 11] x [No. 12]/100 Exporters: [No. 13] = [No. 11] x [No. 12]
14.	Prior year Deficit RVO	gallons	999999999999; Character. Enter prior year deficit RVO. If no deficit, enter “0”. If [No. 9] is not RF, enter “NA”
15.	2008 RFS1 RINs,		9999999999; Character. Enter the total number of 2008
	with RR code of		year RINs, with RR code of 15, 16, or 17 used for
	15, 16 or 17, that		compliance in compliance year 2009.
	were used in compliance year 2009		If [No. 9] is not BD, enter “NA”.
16.	2009 RFS1 RINs,		9999999999; Character. Enter the total number of 2009
	with RR code of		year RINs, with RR code of 15, 16, or 17 used for
	15, 16 or 17, that		compliance in compliance year 2009.
	were used in compliance year 2009		If [No. 9] is not BD, enter “NA”.
17.	2008 RFS1 RINs		9999999999; Character. Enter the total number of 2008
	used, D code of 2,		RFS1 RINs with a D code of 2 and RR code of 15, 16, or
	RR code is 15, 16,		17.
	or 17		Further, these RINs may not have been previously retired or used for compliance. Note: The amount of prior year RINs that can be used for compliance must satisfy formulas found in the additional notes section of these instructions.

Field No.	Field Name	Units	Field Formats, Codes, & Special Instructions
18.	2009 RFS1 RINs		9999999999; Character. Enter the total number of 2009
	used, D code of 2,		RFS1 RINs with D code of 2 and RR code of 15, 16, or
	RR code is 15, 16,		17.
	or 17		These RINs may have been previously retired (using Retire Code RBH or RNR) and reinstated, but this quantity of RINs does not include those used for compliance in 2009. Note: The amount of prior year RINs that can be used for compliance must satisfy formulas found in the additional notes section of these instructions.
19.	2010 RFS1 RINs		9999999999; Character. Enter the total number of 2010
	used, D code of 2,		RFS1 RINs with D code of 2 and RR code of 15, 16, or
	RR code is 15, 16,		17.
	or 17		These RINs may have been previously retired (using Retire Code RBH or RNR) and reinstated.
20.	2009 RFS1 RINs used, D code of 2, RR code is not 15,16, or 17		9999999999; Character. Enter the total number of 2009 RFS1 RINs with D code of 2 and RR code that is not 15, 16, or 17. These RINs may have been previously retired (using Retire Code RBH or RNR) and reinstated. Note: The amount of prior year RINs that can be used for compliance must satisfy formulas found in the additional notes section of these instructions.
21.	2010 RFS1 RINs used, D code of 2, RR code is not 15,16, or 17		9999999999; Character. Enter the total number of 2010 RFS1 RINs with D code of 2 and RR code that is not 15, 16, or 17. These RINs may have been previously retired (using Retire Code RBH or RNR) and reinstated.
22.	2009 RFS1 RINs		9999999999; Character. Enter the total number of 2009
	used, D code of 1,		RFS1 RINs with D code 1 and RR code of 25.
	RR code of 25		These RINs may have been retired (using Retire Code RBH or RNR), but this quantity of RINs does not include those previously used for compliance. Note: The amount of prior year RINs that can be used for compliance must satisfy formulas found in the additional notes section of these instructions.

Field No.	Field Name	Units	Field Formats, Codes, & Special Instructions
23.	2010 RFS1 RINs used, D code of 1, RR code of 25		9999999999; Character. Enter the total number of 2010 RFS1 RINs with D code 1 and RR code of 25. These RINs may have been retired (using Retire Code RBH or RNR) and reinstated.
24.	2010 RFS2 RINs used, D code of 3		9999999999; Character. Enter the total number of 2010 Cellulosic Biofuel (D3) RINs used for compliance.
25.	2010 RFS2 RINs used, D code of 4		9999999999; Character. Enter the total number of 2010 Biomass-Based Diesel (D4) RINs used for compliance.
26.	2010 RFS2 RINs used, D code of 5		9999999999; Character. Enter the total number of 2010 Advanced Biofuel (D5) RINs used for compliance.
27.	2010 RFS2 RINs used, D code of 6		9999999999; Character. Enter the total number of 2010 Renewable Fuel (D6) RINs used for compliance.
28.	2010 RFS2 RINs used, D code of 7		9999999999; Character. Enter the total number of 2010 Cellulosic Diesel (D7) RINs used for compliance.
29.	Cellulosic Biofuel Waiver Credits Used		9999999999; Character. Enter the total number of cellulosic biofuel waiver credits used for compliance. If [No. 9] is not CB or no credits were purchased, enter “NA.” Note: Cellulosic biofuel waiver credits may only be used for the RVO incurred in the compliance year (i.e. Cellulosic biofuel waiver credits may not be used to satisfy a prior year deficit per §80.1456(b)(4))
30.	Cellulosic Biofuel Waiver Credits Payment Method		AAAAAAA; Character. Enter the method used to pay for the cellulosic biofuel waiver credits. If [No. 9] is not CB or no credits were purchased, enter “NA.” Pay.gov: Submitted payment via Pay.gov Fedwire: Submitted payment via Fedwire Mail: Submitted payment via Mail

Field No.	Field Name	Units	Field Formats, Codes, & Special Instructions
31.	Cellulosic Biofuel Waiver Credits Payment ID		AAAAAAA…; Character (125 Max). Enter transaction reference ID that was provided by the US Treasury for the purchase of cellulosic biofuel waiver credits. If a company has more than one transaction ID for the compliance year they must separate each applicable transaction ID with #. If [No. 9] is not CB or no credits were purchased, enter “NA.”
32.	Deficit RVO	gallons	999999999999; Number. Enter the deficit RVO carried over into the next year. If no deficit, enter “0”

Sample report lines:

RFS0301,O,Y,01/15/2011,2010,1234,”Sample Company Inc”,AGREF,CB,NA,10000000,0.004,

400,NA,NA,NA,NA,NA,NA,NA,NA,0,400,0,NA,NA,NA,0,NA,NA,NA,0

RFS0301,O,Y,01/15/2011,2010,1234,”Sample Company Inc”,AGREF,BD,NA,10000000,1.100,

110000,NA,1000,2000,1400,20000,81600,NA,NA,NA,NA,NA,4000,NA,NA,0,NA,NA,NA,0

RFS0301,O,Y,01/15/2011,2010,1234,”Sample Company Inc”,AGREF,AB,NA,10000000,0.61,

61000,NA,NA,NA,1400,20000,81600,NA,NA,0,400,0,4000,0,NA,0,NA,NA,NA,0

RFS0301,O,Y,01/15/2011,2010,1234,”Sample Company Inc”,AGREF,RF,NA,10000000,8.25,

825000,0,NA,NA,1400,20000,81600,143600,500000,0,400,0,4000,0,74000,0,NA,NA,NA,0

Paperwork Reduction Act Statement

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Send comments on the Agency's need for this information, the accuracy of the provided burden estimates, and any suggested methods for minimizing respondent burden, including through the use of automated collection techniques to the Director, Collection Strategies Division, U.S. Environmental Protection Agency (2822), 1200 Pennsylvania Ave., NW, Washington, D.C. 20460. Include the OMB control number in any correspondence. Do not send the completed form to this address.

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EPA Form 5900-282