Form 5900-296 RENEWABLE FUEL STANDARD – ANNUAL COMPLIANCE REPORT

R enewable Fuel Standard (RFS) Report OMB Control No. 2060-0640

Renewable Fuel Standard Annual Compliance Report Expires [Pending]

Report Form ID: RFS0305

RENEWABLE FUEL STANDARD – ANNUAL COMPLIANCE REPORT

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).

Any party that party who knows or has reason to know that a party to whom it is transferring a renewable fuel or a renewable fuel blend intends a use other than as transportation fuel, heating oil, jet fuel, or fuel for a stationary internal combustion engine (“Renewable Fuel Redesignater”), as described in §80.1433, 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, redesignations, and refining obligations must be met separately).

Obligated Parties – Gasoline or Diesel Refiners

Refiners, of gasoline or MVNRLM diesel, may comply in aggregate or refinery-by-refinery. The compliance level is indicated by a party in their company registration in OTAQReg: Fuels Programs Registration application.

Note: If the obligated party carries a deficit from one year to the next, then the party must maintain the same approach to aggregation in the next calendar year per §80.1427(b)(1)(iv).

In Field 8 of the RFS0305 report, the refiner must enter either AGREF (aggregate) or the 5 digit facility ID (refinery-by-refinery). Regardless, the party will have at least four rows, one for each RVO.

Note: If complying refinery-by-refinery, one row for each RVO at each refinery (e.g. 2 refineries will have 8 rows, 3 refineries would have 12 rows).

Obligated Parties – Gasoline or Diesel Importers

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

In Field 8 of the RFS0305 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 8 of the RFS0305 report, the exporter must enter EXPRT and will have between one and four rows based on the export activity.

Notes: 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 which volumes of renewable fuel need to be included when an exporter calculates their RVO(s).

Renewable fuel exporters must enter “NA” in fields 29 through 41.

Renewable Fuel Redesignaters

Renewable fuel redesignaters must comply in aggregate.

In Field 8 of the RFS0305 report, the exporter must enter REDES and will have between one and four rows based on the redesignater’s activity.

Notes: Renewable fuel redesignaters that have an RVO other than renewable fuel incur nested obligations (e.g. for a redesignater of biodiesel, a redesignater will have a Biomass-Based Diesel RVO, Advanced Biofuel RVO, and a Renewable Fuel RVO). Table 1 describes which volumes of renewable fuel need to be included when a redesignater calculates their RVO(s).

Renewable fuel redesignaters must enter “NA” in fields 29 through 41.

Table 1 – This table provides examples of which volumes of a renewable fuel export or renewable fuel redesignator incur specific_{Renewable Volume Obligations (RVO) pursuant to §80.1430 or §80.1433.}

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

• For a row with field 9 as CB, “NA” must be entered in field 17,18,19,20,21,22,23,24

• For a row with field 9 as BD, “NA” must be entered in field 15,16,19,20,21,22,25,26,27

• For a row with field 9 as AB, “NA” must be entered in field 21,22,25,26,27

• For a row with field 9 as RF, “NA” must be entered in field 25, 26,27

Additional Requirements

In order to complete the quarterly and annual reporting requirements, other RFS reports may require submission. Please check the RFS reporting web site for updated instructions and templates:

http://www.epa.gov/fuels-registration-reporting-and-compliance-help/how-report-quarterly-and-annually-renewable-fuel.

For information on submitting this report using EPA’s Central Data Exchange (CDX) visit: http://www.epa.gov/fuels-registration-reporting-and-compliance-help/user-guides-otaqdcfuel-central-data-exchange-cdx

Field No.	Field Name	Units	Field Formats, Codes, & Special Instructions
1	Report Form ID		AAAAAAA; Character. RFS0305: Form ID for the RFS2 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, exports, and redesignations must be aggregated and reported separately from refining production. AGIMP: Aggregated Importer Compliance AGREF: Aggregated Refiner Compliance #####: The five-digit, EPA-assigned facility ID EXPRT: Renewable fuel exporter REDES: Parties that redesignate renewable fuel
9	Renewable Volume Obligation (Name)		AA; Character. Enter the code that corresponds to the Renewable Volume Obligation (RVO) contained in this report. Obligated parties must provide one report row for each RVO. Exporters and parties that redesignate renewable fuel must provide one report row for each applicable RVO. CB: Cellulosic Biofuel BD: Biomass-Based Diesel AB: Advanced Biofuel RF: Renewable Fuel
10	Renewable Fuel Export or Redesignation Type		999; Number. Indicate code corresponding to the Fuel Type for exports or redesignations. Only one Fuel Type may be entered per row. If [Field 8] is not EXPRT, then enter “NA”. 10: Non-cellulosic Ethanol (EV 1.0) 20: Biodiesel (EV 1.5) 30: Cellulosic Diesel (EV application required) 40: Non-ester Renewable Diesel (EV 1.7) 41: Non-ester Renewable Diesel (EV 1.6) 42: Non-ester Renewable Diesel (EV 1.5) 60: Cellulosic Ethanol (EV 1.0) 70: Butanol (EV 1.3) 80: Biogas (77,000 Btu LHV/1 gallon) 90: Cellulosic Jet Fuel (EV application required) 100: Cellulosic Heating Oil (EV application required) 110: Cellulosic Naphtha (EV application required) 130: Naphtha (EV 1.5) 140: Renewable Jet Fuel (EV application required) 150: Renewable Heating Oil (EV 1.6) 151: Renewable Heating Oil (EV 1.1) 152: Renewable Heating Oil (EV 1.2) 153: Renewable Heating Oil (EV 1.7) 160: LPG (EV application required) 170: Cellulosic Renewable Gasoline (EV application required) 171: Cellulosic Renewable Gasoline Blendstock (EV application required) 180: Fatty Acid Ethyl Ester 190: Renewable Compressed Natural Gas 200: Renewable Liquefied Natural Gas 210: Renewable Electricity 220: Dimethyl Ether
11	Total Gasoline and Diesel production / Renewable Fuel Export volume / Redesignated Renewable Fuel 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(b) and (d). [Field 11] = [Field 37] + [Field 40] If a renewable fuel exporter, the volume of renewable fuel exported in [Field 10]. If a renewable fuel redesignater, the volume of renewable fuel resdesignated in [Field 10]
12	Renewable Fuel Standard Value/ Equivalence Value	Percentage or equivalence value	99.999; Number. Obligated parties only. Enter the renewable fuel standard set by the EPA (Please see RFS2 Annual Standards rulemaking for percentages) as defined in §80.1405. If this is an export (EXPRT) or redesignation (REDES) report, enter the equivalence value provided in §80.1415 for the fuel indicated in [Field 10].
13	Renewable Volume Obligation (RVO)	Gallons	999999999999; Number. Enter the renewable volume obligation (RVO) as calculated in §80.1407 for obligated parties, §80.1430 for exporters of renewable fuel, and §80.1433 for parties that redesignate renewable fuel for the compliance period. Importers & Refiners: [Field 13] = ([Field 11] x [Field 12]/100) + [Field 14]; Exporters: [Field 13] = [Field 11] x [Field 12]; Redesignaters: [Field 13] = [Field 11] x [Field 12]
14	Prior year Deficit RVO	Gallons	999999999999; Number. Enter prior year deficit RVO. If no deficit, enter “0”.
15	Prior-year RFS2 RINs used, D code of 3		9999999999; Number. Enter the total number of prior- year Cellulosic Biofuel (D3) RINs used for compliance.
16	Current-year RFS2 RINs used, D code of 3		9999999999; Number. Enter the total number of current- year Cellulosic Biofuel (D3) RINs used for compliance.
17	Prior-year RFS2 RINs used, D code of 4		9999999999; Number. Enter the total number of prior- year Biomass-Based Diesel (D4) RINs used for compliance.
18	Current-year RFS2 RINs used, D code of 4		9999999999; Number. Enter the total number of current- year Biomass-Based Diesel (D4) RINs used for compliance.
19	Prior-year RFS2 RINs used, D code of 5		9999999999; Number. Enter the total number of prior- year Advanced Biofuel (D5) RINs used for compliance.
20	Current-year RFS2 RINs used, D code of 5		9999999999; Number. Enter the total number of current- year Advanced Biofuel (D5) RINs used for compliance.
21	Prior-year RFS2 RINs used, D code of 6		9999999999; Number. Enter the total number of prior- year Renewable Fuel (D6) RINs used for compliance.
22	Current-year RFS2 RINs used, D code of 6		9999999999; Number. Enter the total number of current- year Renewable Fuel (D6) RINs used for compliance.
23	Prior-year RFS2 RINs used, D code of 7		9999999999; Number. Enter the total number of prior- year Cellulosic Diesel (D7) RINs used for compliance.
24	Current-year RFS2 RINs used, D code of 7		9999999999; Number. Enter the total number of current- year Cellulosic Diesel (D7) RINs used for compliance.
25	Cellulosic Biofuel Waiver Credits Used		9999999999; Number. Enter the total number of cellulosic biofuel waiver credits used for compliance. If [Field 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). Cellulosic biofuel waiver credits may only be used for a cellulosic biofuel RVO and cannot be used for BD, AB, or RF RVOs.
26	Cellulosic Biofuel Waiver Credits Payment Method		AAAAAAA; Character. Enter the method used to pay for the cellulosic biofuel waiver credits. If [Field 9] is not CB or no credits were purchased, enter “NA.” Pay.Gov: Submitted payment via Pay.Gov Fedwire: Submitted payment via Fedwire Mail: Mailed payment to the US Treasury
27	Cellulosic Biofuel Waiver Credits 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 transaction ID with #. If no reference ID, enter “NA” If [Field 9] is not CB or no credits were purchased, enter “NA.”
28	Deficit RVO		999999999999; Number. Enter the deficit RVO carried over into the next year. [Field28]CB = [Field13] – {([Field16] + [Field24] + [Field25]) + ([Field15] + [Field23])} [Field28]BD = [Field13] – {([Field18] + [Field24]) + ([Field17] + [Field23])} [Field28]AB = [Field13] – {([Field16] + [Field18] + [Field20] + ([Field24]) + ([Field15] + [Field17] + [Field19] + [Field23])} [Field28]RF = [Field13] – {([Field16] + [Field18] + [Field20] + [Field 22]) + ([Field 24]) + ([Field 15] + [Field 17] + [Field 19] + [Field 21] + [Field 23])}
29	Reformulated Gasoline Volume	Gallons	999999999999; Number. Enter the total volume of all reformulated gasoline produced or imported for the compliance year as described in §80.1407(c)(1).
30	Conventional Gasoline Volume	Gallons	999999999999; Number. Enter the total volume of all conventional gasoline produced or imported for the compliance year as defined in §80.1407(c)(2).
31	RBOB Volume	Gallons	999999999999; Number. Enter the total volume of all reformulated gasoline blendstock that becomes finished reformulated gasoline upon the addition of oxygenate (RBOB) produced or imported for the compliance year as described in §80.1407(c)(3).
32	CBOB Volume	Gallons	999999999999; Number. Enter the total volume of all conventional gasoline blendstock that becomes finished conventional gasoline upon the addition of oxygenate (CBOB) produced or imported for the compliance year as described in §80.1407(c)(4).
33	Other Gasoline Blendstock Volume	Gallons	999999999999; Number. Enter the total volume of all blendstock (including butane, pentane, and gasoline treated as blendstock (GTAB)) that has been combined with other blendstock and/or finished gasoline to produce gasoline for the compliance year as described in §80.1407(c)(5).
34	Other Gasoline Volume	Gallons	999999999999; Number. Enter the total volume of any gasoline, or any unfinished gasoline that becomes gasoline upon the addition of oxygenate, that is produced or imported to comply with a state or local fuels program for the compliance year as described in §80.1407(c)(6).
35	Total Gasoline Volume	Gallons	999999999999; Number. Enter the total volume of all gasoline produced or imported for the compliance year. [Field35] = [Field29] + [Field30] + [Field31] + [Field32] + [Field33] + [Field34]
36	Renewable Fuel Blended into Gasoline	Gallons	999999999999; Number. Enter the total volume of all renewable fuel blended into gasoline as calculated under §80.1407(b).
37	Non-renewable Gasoline Volume	Gallons	999999999999; Number. Enter the non-renewable gasoline volume as calculated in §80.1407(b). [Field37] = [Field35] – [Field36]
38	Total Diesel Volume	Gallons	999999999999; Number. Enter the total volume of all diesel produced or imported for the compliance year as described in §80.1407(e).
39	Renewable Fuel Blended into Diesel	Gallons	999999999999; Number. Enter the total volume of all renewable fuel blended into diesel as calculated under §80.1407(d).
40	Non-renewable Diesel Volume	Gallons	999999999999; Number. Enter the non-renewable gasoline volume as calculated in §80.1407(d). [Field40] = [Field38] – [Field39]
41	Heating Oil Volume	Gallons	999999999999; Number. Enter the total volume of heating oil produced or imported, as defined in §80.2(ccc), that was excluded from the RVO for the compliance year as described in §80.1407(f).

Sample report line:

RFS0305,O,Y,1/15/2018,2017,1234,”Sample Company inc”,AGREF,CB,NA,

10000000,0.006,600,NA,0,100,NA,NA,NA,NA,NA,NA,0,0,500,Pay.Gov,1234567,0,1000000,

1000000,1000000,1000000,1000000,1000000,6000000,200000,5800000,5000000,250000,4750000,

500000

RFS0305,O,Y,1/15/2013,2012,1234,”Sample Company Inc”,AGREF,BD,NA,10000000,0.91,91000,

NA,NA,NA,11000,80000,NA,NA,NA,NA,0,0,NA,NA,NA,0,1000000,1000000,1000000,1000000,1000000,1000000,6000000,200000,5800000,5000000,250000,4750000,500000

RFS0305,O,Y,1/15/2013,2012,1234,”Sample Company Inc”,AGREF,AB,NA,10000000,1.21,

121000,NA,0,100,11000,80250,4000,26150,NA,NA,0,0,NA,NA,NA,0,1000000,1000000,1000000,

1000000,1000000,1000000,6000000,200000,5800000,5000000,250000,4750000,500000

RFS0305,O,Y,1/15/2013,2012,1234,”Sample Company Inc”,AGREF,RF,NA,10000000,9.23,

923000,NA,0,100,11000,80250,4000,26150,102300,699700,0,0,NA,NA,NA,0,1000000,1000000,

1000000,1000000,1000000,1000000,6000000,200000,5800000,5000000,250000,4750000,500000

_{Paperwork Reduction Act Statement}

The public reporting and recordkeeping burden for this collection of information is disclosed in the estimates of the individual report form instructions. 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.

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.

EPA Form 5900-296 Page 16 of 16