Guidance for RFS 2013, 2014 & 2015
           Annual Compliance Reporting
&EPA
United States
Environmental Protection
Agency

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    Guidance for RFS 2013, 2014 & 2015
         Annual Compliance Reporting
                      Compliance Division
                 Office of Transportation and Air Quality
                 U.S. Environmental Protection Agency
United States
Environmental Protection
Agency
EPA-420-B-16-044
February 2016

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Guidance for RFS 2013, 2014 & 2015 Annual Compliance Reporting

This guidance document is intended to assist obligated parties and renewable fuel exporters in
reporting their Renewable Fuel Standard (RFS) Renewable Volume Obligations (RVOs)
reporting for the 2013, 2014 and 2015 compliance years. In addition to this guidance
document, additional information can be found on the RFS website at:
http ://www. epa.gov/renewable-fuel-standard-program

Any obligated party, as described in §80.1406, that produced or imported gasoline or Motor
Vehicle or nonroad, locomotive, or marine (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 RFS
Annual Compliance Report pursuant to §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 RFS Annual Compliance Report pursuant to §80.1451(a).
Parties that have more than one business activity that generate multiple RVOs, must report the
information separately (i.e. imports, exports, and refining obligations must be met separately).
Further, prior to retiring RFS Renewable Identification Numbers (RINs) for compliance,
gasoline and diesel refiners are required to indicate the compliance level that they choose to
report based on aggregate (or refinery by refinery) in the OTAQReg: Fuels Programs
Registration interface on Central Data Exchange (CDX). Note: The compliance level  only
needs to be indicated in OTAQReg once unless the company plans to change their compliance
level. However, 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)(l)(iv).

This guidance document will briefly discuss features that have been implemented in the EPA
Moderated Transaction System (EMTS) to assist obligated parties and renewable fuel  exporters
with their RFS annual compliance requirements. These features will aid users in completing
their RFS0303 Annual Compliance Report, which is required pursuant to §80.145l(a). For
more information on all EMTS features, please visit the EMTS documents web page at:
http://www.epa.gov/fuels-registration-reporting-and-compliance-help/how-use-emts-report-
transactions-fuel-programs

Regulated parties may use this document to aid in achieving compliance with the RFS program
regulations. However, this document does not in any way alter the requirements of those
regulations. This document does not establish or change legal rights  or obligations.  It does not
establish h binding rules or requirements and is not fully determinative of the issues addressed.
Agency decisions  in any particular case will be made applying the laws and regulations on the
basis of specific facts and actual action.

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Contents

1.0   General Information for Obligated Parties	3
     1.1   What information do I have to submit?	3
     1.2   What RINs can be used to satisfy each RVO?	3
     1.3   What are the deadlines?	6
2.0   Obligated Parties: Refiners or Importers of gasoline or diesel fuel	8
     2.1   Refiners: Selecting Compliance Level in CDX	8
     2.2   Obligated Parties: RFS0303 Guidance	9
     2.3   Obligated Parties: Report Calculations	10
3.0   Renewable Fuel Exporters	13
     3.1   Exporters: RFS0303 Guidance	13
     3.2   Exporters: Deficit Carryovers	13
4.0   Purchasing Cellulosic Biofuel Waiver Credits	15
     4.1   Pay.gov Electronic Payments	15
     4.2   Electronic Payments viaFedwire	27
     4.3   Mail Payment	28
APPENDIX 1	29
APPENDIX II	35

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1.0 General Information for Obligated Parties

   All obligated parties are required to submit the RFS0303: RFS Annual Compliance Report. The
   RFS0303 report is used to demonstrate compliance with the RVOs that obligated parties and
   renewable fuel exporters acquired based on their compliance year activities.

   The following information is general information for all obligated parties and exporters.
   Specific information based on the business activities of an obligated party or exporter can be
   found in sections 2 through 4.

1.1 What information  do  I have to submit?
   Obligated parties and renewable fuel exporters are required to submit all information listed in
   §80.145 l(a). All of the required RFS RIN information will be entered and submitted in the
   RFS0303 report.

1.2 What RINs can be used  to satisfy each RVO?
   Renewable Volume  Obligation Nesting:
   RVOs are "nested," meaning that certain types of RINs can be used to satisfy multiple RVOs.
   For example, a RIN with  a D code of 4 may be used toward satisfying a biomass-based diesel
   RVO, an advanced biofuel RVO, and renewable fuel RVO for the same compliance year.
   However, a RIN with a D code of 5 or 6 may not be used to meet a biomass-based diesel RVO.

   Different Types of RINs:
   Under RFS, certain  types  of RINs can be used to fulfill various obligations. Pursuant to 40
   CFR 80.1427(a)(2)-(4), the following types of RINs may be used to satisfy the specific RVOs:
   Table 1 - Which RIN D codes can satisfy each Renewable Volume Obligation (RVO)
   pursuant to 40 CFR 80.1427(a)(2)-(4)?
DCode
3
4
5
6
7
Cellulosic
Biofuel RVO

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    Additional Notes:

1) When filling out the RFS0303 report, parties must carry the entire number of RINs used for
   compliance purposes throughout the nested standards regardless of showing an excess of RINs
   for another RVO category. In a given compliance year, the number of cellulosic biofuel and
   biomass-based diesel RINs may cover the advanced biofuel RVO in excess.  The number of
   RINs retired  should not be reduced to equal the advanced biofuel RVO, but instead should show
   a retirement in excess for the advanced biofuel RVO row.
              Example 1:
   An obligated party uses 400 D3 2014 RFS RINs for compliance, then 400 must appear in field
   16 for the rows with "CB", "AB", and "RF" in field 9.
Renewable
Volume
Obligation
(Name)
CB
BD
AB
RF
~
~
~
~
~
Prior-
year
RFS
RINs
used,
D code
of 3
NA
NA
NA
NA
Current-
year
RFS
RINs
used, D
code of 3
400
NA
400
400
Prior-
year
RFS
RINs
used,
D code
of 4
NA
NA
NA
NA
   An obligated party uses 110,000 D4 2014 RFS RINs for compliance, then 110,000 must appear
   in field 17 for the rows with "BD", "AB", and "RF" in field 9.

Renewable
Volume
Obligation
(Name)

CB
BD
AB
RF

~

~
~
~
~
Prior-
year
RFS
RINs
used,
D code
of 3
NA
NA
NA
NA
Current-
year
RFS
RINs
used, D
code of 3

NA
NA
NA
NA
Prior-
year
RFS
RINs
used, D
code of
4
NA
110,000
110,000
110,000
2) RINs can only be used in one compliance year
3) The value of prior-year RINs may not exceed values determined by the following equations:
   (Prior years RINs used)cB < 0.20 * Current-year RVOce
   (Prior years RINs used)BD < 0.20 * Current-year RVOeo

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(Prior years RINs used)AB < 0.20 * Current-year RVOAB
(Prior years RINs used)RF < 0.20 * Current-year RVORF

   EMTS Features
Compliance Data User Interface in EMTS

The Compliance Data user interface  page in EMTS is a listing of all RINs retired for
compliance, broken out by:
RIN Type (D code)
RIN Year
Compliance Level (AGREF, AGIMP, EXPRT,  or refinery-by-refinery)
RIN Quantity

This page provides total RIN quantities that have been retired for compliance and may be used
as a reference for the Annual Compliance Report.  Specifically, this page will assist parties to
complete fields 15 through 24 of the RFS0303 Annual Compliance Report.

This interface can be found under the Reports Tab  on the horizontal toolbar in EMTS.
   MET
                                                                            Home | I nnt.irt Us | Hpf|i I logout

                                                                 d in as; Lucypelt for RAP Inc. GEN Biodlesel (4671)
   View Aggregate RINs Retired for Obligation
    Ire following grid displays the number of HlNs your organization has retired for obligation.
                                                                           ' Transaction Bin
   Your organization has 0
   un-Eubmrcted
   transactions in the
   transaction bin,

• Tr.jn'jctipn Bin
                                                                           » ("Injriiii/iittiiir.
                                                                           * Quirk Snarrh
Fuel (D Code)
Advanced Biofusl (D=5)
Biomass-eased Diesel (D=4)
Renewable Fuel (D-6)
± RIN Year
2010
2010
2010
r Compliance Year
2010
2010
2010
i| Compliance Level
Aggregated Importer
Aggregated Importer
Refinery by Refinery
t facility ID
Valley Medico Plant 12 (46711)

34000
71500
39000
   Export options; CSV I Excel I PDF

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1.3 What are the deadlines?
    Table 2 - Annual Compliance & Attest Reporting deadlines
Regulated Party Category
Revised Annual
Compliance Deadline
Revised Attest Engagement
Reporting Deadline
2013 Compliance Year
RIN-generating renewable fuel
producers and importers; other
parties owning RINs
Independent third-party auditors
Renewable fuel exporters
Obligated parties
N/A
N/A
March 1, 2016
March 1, 2016
March 1, 2016
N/A
June 1, 2016
June 1, 2016
2014 Compliance Year
RIN-generating renewable fuel
producers and importers; other
parties owning RINs
Independent third-party auditors
Renewable fuel exporters
January 1 - September 16, 2014
Renewable fuel exporters
September 17 - December 31,
2014
Obligated parties
N/A
N/A
Partial report:
March 3 1,2015
Full report:
March 1, 2016
March 3 1,2015
August 1, 2016
March 1, 2016
March 1, 2016
Partial report:
June 1,2015
Full report: June 1, 2016
June 1,2015
December 1, 2016
2015 Compliance Year
RIN-generating renewable fuel
producers and importers; other
parties owning RINs
Independent third-party auditors
Renewable fuel exporters
N/A
N/A
March 3 1,2016
June 1, 2016
June 1, 2016
June 1, 2016

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   Obligated parties
December 1, 2016
March 1, 2017
   Additional RFS EMTS RIN Notes:
1.  In order to retire RFS RINs for compliance by the deadline, all transactions must be completed
   and processed in EMTS prior to the deadline. Although EMTS can accept and process certain
   transactions rather quickly, RIN retirements may take longer to process when multiple RIN
   batches are involved. If EMTS is unable to process the transactions by the deadline, then those
   RINs will be unavailable for retirement for that compliance year.

2.  As discussed above, RIN retirements may  take longer to process when multiple RIN batches are
   involved. Due to a longer  processing time, a session in the EMTS User Interface may timeout
   prior to the processing completion.  Therefore, EPA suggests that parties who intend to retire a
   large quantity of RINs for compliance use  an XML file. XML files should be  submitted at least
   one week prior to the compliance deadline. Obligated parties using the web user interface
   should retire no more than one million RINs at a time to avoid system delays.

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2.0 Obligated Parties: Refiners or Importers of gasoline or diesel fuel

   Obligated parties under the RFS program are refiners or importers of gasoline or diesel fuel.
   Refiners may comply in the aggregate or on a refinery-by-refinery basis.  Prior to the retirement
   of RFS RINs in EMTS, refiners must update their registration via the OTAQReg: Fuels
   Programs Registration application to indicate how they plan to comply.

   Note: The compliance level only needs to be indicated in OTAQReg once unless the company
   plans to change their compliance level.  However, 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)(l)(iv).

2.1 Refiners: Selecting Compliance Level in  CDX

   Pursuant to 80.1406(c)(l), an obligated party may comply with its annual compliance
   requirements for all of its refineries in aggregate, or for each refinery individually. However, 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)(l)(iv).

   Note: The compliance level only needs to be indicated in OTAQReg once unless the company
   plans to change their compliance level.  The compliance level must be submitted and activated
   by EPA prior to the retirement of RINs for  compliance.

   More information on updating company registrations can be found at http://www.epa.gov/fuels-
   registration-reporting-and-compliance-help/how-register-company-fuel-programs.

   In order to select the compliance level, a CDX user will login to CDX and:
1.  Select the OTAQReg: Fuels Programs Registration link.
2.  On the OTAQ Registration Program Home page, select your company by clicking the
   Company Name.
3.  Select the EDIT button in the top right corner of the page.
4.  Scroll down  to the bottom of the page and select the compliance level.
     ~ Refiner Compliance Level
      * Pursuant to 80.1 406(c)(l), an obligated party may comply with its annual compliance requirements for all of its refineries in
      the aggregate, or for each refinery individually. However, 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. Please indicate the compliance level
      below:

      (.*) Aggregation of Refineries

      O N,-A (Biodiesel Producers Only)

      O Refinery-by-refinery

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5.  Once the compliance level has been selected, if no other updates need to be made in the
   registration, click Review at the top corner of the page.
6.  Review the information.  The user will be unable to edit any information on this page. If the
   information looks correct, click Submit at the bottom of the page.
7.  The user must save and print out the PDF forms that are generated on the Company
   Information: Print and  Sign page  Once the forms are printed, click Continue.

   Note: The PDF registration must be printed and signed by the Responsible Corporate Officer
   (RCO) that EPA currently has on file for the company. These forms must be sent to EPA by
   either:
                                                               Commercial Delivery:
               US Mail:                                 U.S. Environmental Protection Agency
               U.S. Environmental Protection Agency        William Jefferson Clinton Building -
               Fuels Programs  Registration (6405A)                      North
               ' Pennsylvania Avenue, NW  Washington,        Mail Code 6405A, Room 6520V
               DC 20460                                     1200 Pennsylvania Ave, NW
                                                               Washington, DC 20004

8.  You will be taken back to the OTAQ Registration Home page where you should be able to see a
   pending company update request.

2.2 Obligated Parties: RFS0303 Guidance

   The RFS0303 reporting instructions can be found on the Renewable Fuel Standards Reporting
   Forms web page at
   http://w^
   compliancejggort.

   Please refer to Appendix  I for Field No., Field Name, and Field Description for the RFS0303
   Form.

   Gasoline or Diesel Refiners
   In the "Compliance Basis/Facility ID" field (Field No. 8) of the RFS0303 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).

   Gasoline or Diesel Importers
   Importers, of gasoline or  diesel,  must comply in aggregate.
   In Field 8 of the RFS0303 report, the importer must enter AGIMP and will have four rows, one
   for each RVO.

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      2.3 Obligated Parties: Report Calculations

  2.3.1   RFS Standards

         EPA establishes the RFS standards (40 CFR 80.1405) through a notice-and-comment rulemaking
         process with opportunity for public comment and stakeholder engagement.

         Table 3 - RFS Final Percentage Standards

Cellulosic
biofuel
Biomass-
based diesel
Advanced
biofuel
Renewable
fuel
2013
0.00%
1.13%
1.62%
9.74%
2014
0.019%
1.41%
1.51%
9.19%
2015
0.069%
1.49%
1.62%
9.52%
2016
0.128%
1.59%
2.01%
10.10%
  2.3.2   RVO Calculation
         The RVO for an obligated party are determined according to the following formulas:

RVOi = (RFStdi * (GVi + DVi)) + DM

         Where:

RVORF,; = The Renewable Volume Obligation for renewable fuel for an obligated party for calendar year i,
         in gallons.

RFStdRF,; = The standard for renewable fuel for calendar year i, determined by EPA pursuant to §80.1405,
         in percent.

GVi = The non-renewable gasoline volume, which is produced in or imported into the 48 contiguous states
         or Hawaii by an obligated party in calendar year i, in gallons.

DVi = The non-renewable diesel volume, produced in or imported into the 48 contiguous states or Hawaii
         by an obligated party in calendar year i, in gallons.
         DM = Deficit carryover from the previous year for renewable fuel, in gallons
                                                                                            10

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Sample Calculations - Refer to Appendix II - Sample Annual Compliance Report
From the sample table,  RVO for 2015 Biomass-based Diesel (BD) should be:
                                              700
      RVOBD,20i5 = (j^ * 72,000,000) + 14,900 = 1,087,


   •  RVO for 2014 Advanced Biofuel (AB) should be:

      RVOAB,2oi4 = (j^ * 60,000,000) = 906,000

2.3.3  Deficit Calculation
      An obligated party who fails to meet its obligation in a given year may carryover a deficit into
      the following year pursuant to 40 CFR 80.1427(b) given that they meet the following
      requirements:
      A deficit has not been carried over from the previous year for that specific RVO; and the
      party meets all RVOs of the deficit category in the following year.

      A deficit is calculated according to the following formula:
      D;= RVOi- [(ERINNUM)i+ (ERINNUM)i-i]

      Where:

      D;= The deficit, in gallons, generated in calendar year i that must be carried over to year i+1 if
      allowed pursuant to paragraph (b)(l) of this section.

      RVO;= The Renewable Volume Obligation for the obligated party or renewable fuel exporter
      for calendar year i, in gallons.

      (ERINNUM)i= Sum of all acquired gallon-RINs that were generated in year i and are being
      applied towards the RVOi, in gallons.

      (ERINNUM)i-i= Sum of all acquired gallon-RINs that were generated in year i-1 and are being
      applied towards the RVOi, in gallons.

      Sample Calculations - Refer to Appendix II - Sample Annual Compliance Report
   •  For Report year 2014, RVO name as CB, the Deficit RVO calculation should be:
      D2oi4= 11,400 - [(8000)] = 3,400

   •  For Report year 2014, RVO name as BD, the Deficit RVO calculation should be:
      D2oi4= 846,000 - [(900,000)] = -54,000 => Deficit should be 0

   •  For Report year 2014, RVO name as AB, the Deficit RVO calculation should be:
      D2oi4= 906,000 - [(8,000 + 900,000 +40,000) + (2,000)] = -44,000 => Deficit should be 0
                                                                                   11

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   •  For Report year 2014, RVO name as RF, the Deficit RVO calculation should be:
      D2oi4= 5,544,000 - [(8,000 + 90,000 +40,000+4,200,000) + (2,000 + 67,000)] = 327,000

2.3.4  RFS Annual Report Checklist

   •  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 4 describes Fields that must contain "NA" in the RFS0303: RFS Annual Compliance
      Report for each RVO
RVO
(name)
CB
BD
AB
RF
Prior-year
RFSRINs
used, D
code of 3

NA


Current-
year RFS
RINs
used, D
code of 3

NA


Prior-year
RFSRINs
used, D
code of 4
NA



Current-
year RFS
RINs
used, D
code of 4
NA



Prior-year
RFSRINs
used, D
code of 5
NA
NA


Current-
year RFS
RINs
used, D
code of 5
NA
NA


Prior-year
RFSRINs
used, D
code of 6
NA
NA
NA

Current-
year RFS
RINs
used, D
code of 6
NA
NA
NA

Prior-year
RFSRINs
used, D
code of 7




Current-
year RFS
RINs
used, D
code of 7




Cellulosic
Biofuel
Waiver
Credits
Used

NA
NA
NA
Cellulosic
Biofuel
Waiver
Credits
Payment
Method

NA
NA
NA
Cellulosic
Biofuel
Waiver
Credits ID

NA
NA
NA
   •  The amount of Prior-year RINs that may be used for compliance must be less than equal to 20%
      of the RVO:

                        Prior-year RINs used for each RVOs < 0.20 x RVO

      Sample Calculation - Refer to Appendix II - Sample Annual Compliance Report

   •  For a report year 2015 with RVO name as CB, the amount of prior year RINs that may be used
      for compliance must satisfy the following formulas:

             3,000 < 0.20x53,080

   •  For a report year 2015 with RVO name as RF, the amount of prior year RINs that may be used
      for compliance must satisfy the following formulas:

      [3,000+300,000] < 0.20 x 7,181,400
                                                                                       12

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3.0 Renewable Fuel Exporters

   Renewable fuel exporters must comply in aggregate.

   In [Field No. 8] of the RFS0303 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,
   an Advanced Biofuel RVO, and a Renewable Fuel RVO). Table 2 describes which volumes of
   renewable fuel need to be included when an exporter calculates their RVO(s), pursuant to
   §80.1407.

   Table 5 - This table provides examples of which volumes of a renewable fuel export incur
   specific Renewable Volume Obligations (RVO) pursuant to §80.1430.
Renewable Fuel
Export
Biodiesel
Non-Ester
Renewable Diesel
Cellulosic Biofuel
Cellulosic Diesel
Advanced Biofuel
Renewable Fuel
Cellulosic
Biofuel RVO
No
No
Yes
Biomass-Based
Diesel RVO
Yes
Yes
No
Either Cellulosic Biofuel or
Biomass-Based Diesel (only 1)
No
No
No
No
Advanced
Biofuel RVO
Yes
Yes
Yes
Yes
Yes
No
Renewable
Fuel RVO
Yes
Yes
Yes
Yes
Yes
Yes
3.1 Exporters: RFS0303 Guidance

   The RFS0303 reporting instructions can be found on the Renewable Fuel Standards Reporting
   Forms web page at
   http://www.epa.gov/fuels-registration-reporting-and-compliance-help/list-all-quarterly-and-
   annual-reports-renewable

3.2 Exporters: Deficit Carryovers

   Please refer to Section 2.3.3 for deficit carryovers calculation
                                                                                     13

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      3.3 Exporter Renewable Volume Obligations (ERVOs)

         An exporter of renewable fuel shall determine its Exporter Renewable Volume Obligations from
         the volumes of the renewable fuel exported.

ERVOi = VOLk* EVk

         Where:
         ERVOi = The Exporter Renewable Volume Obligation for discrete volume k, in gallons.

         k = A discrete volume of exported renewable fuel that is exported in a single shipment.

         VOLk = The standardized volume of discrete volume k, in gallons, calculated in accordance with
         §80.1426(f)(8).

         EVk = The equivalence value associated with discrete volume k.

         If the exporter knows or has reason to know that a volume of exported renewable fuel is
         cellulosic diesel, the exporter must treat the exported volume as either cellulosic biofuel or
         biomass-based diesel when determining his Renewable Volume Obligations

         For the purposes of calculating the Renewable Volume Obligations:

      •   If the equivalence value for a volume of exported renewable fuel can be determined pursuant to
         §80.1415 based on its composition, then the appropriate equivalence value shall be used in the
         calculation of the exporter's Renewable Volume Obligations
      •   If the category of the exported renewable fuel is known to be biomass-based diesel but the
         composition is unknown, the value of EVk shall be 1.5.
      •   If neither the category nor composition of a volume of exported renewable fuel can be
         determined, the value of EVk shall be 1.0.

         For renewable fuels that are in the form of a blend at the time of export, the exporter shall
         determine the volume of exported renewable fuel based on one of the following:

      •   Information from the supplier of the blend of the concentration of renewable fuel in the blend.
      •   Determination of the renewable portion of the blend using Method B or Method C of ASTM D
         6866 (incorporated by reference, see §80.1468), or an alternative test method as approved by the
         EPA.
      •   Assuming the maximum concentration of the renewable fuel in the blend as allowed by law
         and/or regulation.

         Each exporter of renewable fuel must fulfill its ERVO for each discrete volume of exported
         renewable fuel within thirty days of export, and must demonstrate compliance with its ERVOs
         pursuant to §80.1427(c).
                                                                                            14

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   4.0 Purchasing Cellulosic Biofuel Waiver Credits

       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 RFS Annual Compliance Report under §80.1451(a).

       Pursuant to §80.1456, if EPA reduces the applicable volume of cellulosic biofuel pursuant to
       section 21 l(o)(7)(D)(i) of the Clean Air Act (42 U.S.C. 7545(o)(7)(D)(i)) for any given
       compliance year, then EPA will provide cellulosic biofuel waiver credits for purchase for that
       compliance year. This excludes biodiesel producers registered as diesel refiners and does not
       apply to renewable fuel exporters.

       EPA has three methods for obligated parties to purchase EPA Cellulosic Biofuel Waiver Credits
       (Only one may be used):
       1. Pay.gov electronic payment (credit card,  debit card, or eCheck);
       2. Fedwire payment (bank wire transfer); or
       3. Mail Payment (paper check).

   4.1 Pay.gov Electronic Payments

       The OTAQ Cellulosic Biofuel Wavier Credits application is hosted by the Central Data
       Exchange (CDX).  CDX is the system that EPA has provided to all programs to standardize and
       centralize the reporting functions and data submissions that are required of the various EPA
       regulated communities. In order to access Cellulosic Biofuel Waiver Credits, users must first be
       registered users of CDX.
4.1.1   Associating with an obligated party in CDX OTAQReg (Fuels Programs Registration
       system)

       To access Pay.gov, the user must first be associated with an obligated party within CDX
       OTAQReg (Fuels Programs Registration system) with the "Cellulosic Biofuel Waiver Credits
       (Pay.gov) Submitter" role.

       Please refer to the following website for guidance on associating with a company or adding a
       new role to an existing association within CDX OTAQReg: http://www.epa.gov/fuels-
       regi strati on-reporting-and-compliance-help/user-associations-fuel-programs-systems

4.1.2   Adding Pay.gov application to an existing CDX account:

       In order to access Pay.gov, the user must add the application to their CDX account if they do
       not already have this application listed on their MyCDX page. Please add the Pay.gov
       application by following these steps:
                                                                                            15

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Login to CDX (http://cdx.epa.gov)
You will be at the MyCDX page. Select the "Add Program Service" button:
      5-EPA
                  United States Environmental Protection Agency
       Home    About    Recent Announcements    Terms and Conditions    FAQ    Help
        CDX. Central Data Exchange
8 Contact Us
Logged in as JMWTLCOX10 (Loo out)
1 Inbox My Profile Submission History


1 Services
Status » Program Service Name
a; Manage 1 CDX Service Availability 1
* Role *
& OTAQDCFUEL: office of Transportation Air OTAQ DC FUEL
"juality DC FUEL Program Application
& UTAQEMTS: Office of Transportation and OTAQ EMTS
Air Quality EPA Moderated Transaction Application
System
& OTAQREG: Office of Transportation and
Air Quality Fuels Registration
Fuels Programs
Registration


i i

See the status for all program services

1 News and Updates 1
No news/updates.

|| [ Add Program Service J I Manage Your Program Services •
i i


        EPA Home   Privacy and Security Not
                                                COX Help Desk: 888-890-1995 | (970) 494-5500 far IntemibooJ oBen

                                                About CDX | Frequently Asked Questions | Terms and Conditions | Contact Us
On the Edit Account Profile page, select the "OTAQWaiverCredits: Cellulosic Biofuel Waiver
Credits Pay.gov Application" link:
                                                                                                16

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         IEPB: Exchange Network Grant Semi Annual Reporting Forms
         LEAD: Lead-Based Paint Program
         LEXIS: 3rd Party Validation Test Application
         MYRCRAID: My Resource Conservation and Recovery Act Identification
         NEMI-CBR: National Environmental Methods Index Contaminants
         NeT: NPDES eReporting Tool (2)
         ODS: Ozone Depleting Substances
         OTAQDCFUEL: Office of Transportation Air Quality DC FUEL Program
         OTAQEMTS: Office of Transportation and Air Quality EPA Moderated Transaction System
         OTAQREG: Office of Transportation and Air Quality Fuels Registration
         OTAQWaiverCredits: Cellulosic Biofuel Waiver Credits Pay.gov Application
         PHASE: Public Health Air Serveillance Evaluations
         PSP: Pesticide Submission Portal
         R7Exchange: R7 File Exchange
         R9Exchange: R9 File Exchange
         RMPESUBMTT: Risk Management Plan
•   On the next page, select the "Submitter" role in the drop-down menu and then select the
    "Request Role Access" button:
                                                                                                 17

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    SEPA
     Home    About    Recent Announcements    Terms and Conditions    FAQ    Help
      CD& Edit Account Profile
       1. Program Service V    ^ 2. Role Access    ^ 3. Organization Information
        Reaistration Information
                                                         B Contact Us
                                                         Logged in as JMWILCOX10 tloa out)
       Program Service
       Role
Celluloslc Biofuel Waiver Credits Pay.gov Application
Not selected
     Select a role from the drop down list and provide any required additional information, if applicable.
     Select Role
      Request Role Access
      EPA Home  Privacy and Security Notice
                                                COX Help Desk: 888-890-1995 | {970) 434-5500 for International callers

                                                About CDX |  Frequency Asked Questions | Terms and Conditions | Contact Us
On the next page, you will be prompted to select an organization. You should already have a
"Current Organization" under which you have added your other OTAQ program services.
Select the appropriate organization and then select the "Submit Request for Access" button:
                                                                                                     18

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    «*EPA
                 United States Environmental Protection Agency
      Home    About    Recent Announcements    Terms and Conditions
       CDX,  Edit Account Profile
       1. Program Service if    j  2. Role Access V    ^ 3. Organization Information
                                                                                            Logged in as JMWILCOXIO jlog out)
        Registration Information
        Program Service
        Role
Cellulosic Biofliel Waiver Credits Pay.qov Application
Submitter
         Select a Current Organization
         Request to Add an Organization
      Select an organization from the dropdown list.
       TEST ORG (123 TEST STREET, RICHMOND, AL, US 12345)
       Submit Request for Access
                                                  CDX Help Desk: 888-890-1995 | (970) 494 5500 for International.
               Privacy and Scanty Notice   Accessibility
                                                   About COX | FicquenUy Asked Questjor
                                                                                   nd Conditions   Contact Us
You will then see a message indicating that you have successfully added the Pay.gov
application under your organization:
                                                                                                         19

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          v>ER
            Home    About   Recent Announcements   Terms and Conditions   FAQ    Help
            CDX. Central Data Exchange

            You are here: MyCDX» Manage Program Services
Logged in as JMWILCOX10 (Loo out)
            Manage Program Services
             Program Service successfully added to TEST ORG.
             Add Program Service • Back to MyCDX
            EPA, 1310 L STREET NW, WASHINGTON, DC, US 20005,
 [Expand All] [Collapse All]
E OTAQDCFUEL: Office of Transportation Air Quality DC FUEL Program

S OTAQEMTS: Office of Transportation and Air Quality EPA Moderated Transaction System

E OTAQREG: Office of Transportation and Air Quality Fuels Registration

B OTAQWaiverCredits: Cellulosic Biofuel Waiver Credits Pay.gov Application
            TEST ORG, 123 TEST STREET, RICHMOND, AL, US 12345, (444) 555 6666
             E OTAQREG: Office of Transportation and Air Quality Fuels Registration
             E OTAQWaiverCredits: Cellulosic Biofuel Waiver Credits Pay.gov Application
4.1.2  Accessing the Cellulosic Biofuel Waiver Credit Program Application

       In order to access the Cellulosic Biofuel Waiver Credit Program Application,
       the
       "OTAQWaiverCredits: Cellulosic Biofuel Waiver Credits Pay.gov Application" must be active
       in the user profile.  Once it is active, it will show up on the MyCDX homepage. Click on the
       "OTAQWaiverCredits: Cellulosic Biofuel Waiver Credits Pay.gov Application" link to
       continue:
                                                                                                 20

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      Home    About    Recent Announcements    Terms and Conditions    FAQ    Help
       CDX.  Central  Data Exchange
                                                                                                Logged in as JMWILCOX10 [Log out)
                       My Profile  Submission History
Services
Status * Program Service Name
& OTAQDCFUEL: Office of Transportation
Air Quality DC FUEL Program
& i. (TAQEMTS: Office of Transportation and
Air Quality EPA Moderated Transaction
System
& oTAQREG: Office of Transportation and
Air Quality Fuels Registration
& OTAQWaiverCredits: Cellutosic Biofuel
Waiver Credits Pay.gov Application
«€ Manage
Role
UTAQ DC FUEL
OTAQ EMT5
*


Fuels Programs
Registration
Cellutosic Biofuel Waiver-
Credits Pav.gov
Application


         Add Program Service H  Manage Your Program Services
                                                                                     CDX Service Availability
                                                                                See the status for all program services
                                                                                       News and Updates
                                                                                No news/updates.
               Privacy and Security Notice   Accessibility
                                                    CDX Help Desk: 888-890-1995 | (970) 494-5500 for International callers




                                                     About CDX |  Frequently Asked Questions | Terms and Conditions |  Contact Us
The Cellulosic Biofuel Waiver Credit Program Home page looks like this:
                                                                                                              21

-------
       Cellulosic Biofuel Waiver Credits
                        Cellulosic Biofuel Waiver Credit Home
                        - About Cellulosic Biofuel Waiver Credits
•  Once on the homepage, click on "Purchase Credits" link to the left of the page.
•  The "Purchase Information" page is where you will provide your payment information:
                                                                                        22

-------
   Cellulosic Biofuel Waiver Credits
                     Purchase Credits
                       Purchase Information
The following information must be provided on the Purchase Credits page:
Company Name (selected from the drop down menu)
Compliance Level
Facility ID (only required if complying on a refinery by refinery basis)
Number of Credits to be purchased.
Once all the information has been entered on the Purchase Credits page, click the "Calculate
Total" button.

This will direct you to the Review Purchase Information page:
                                                                                   23

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    Cellulosic Biofue) Waiver Credits
                       Review Purchase Information
                          Purchase Information
                         TOU are purchasing
                         140050 celluiosk waiver credits to satisfy
                         SRATEST 6's RVO at a
                         Aggregate Importer compliance level under the
                         2014 compliance year at a price of
                         $68,624.50
                         Note: Your order v.'ifl not be complete until you submit payment mfonvtaftafl tc Pay.gov
Confirm the following information on the Purchase Information page:
       Amount of credits being purchased
       Per-credit price
       Total purchasing price
If all the information looks correct click the "Continue to Pay.gov" button.
Payment Information must be entered in order to continue with the purchase:
                                                                                             24

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              United States Environmental Protection Agency
 Cellulosic Biofuel Waiver  Credits
 System Message
     The system has populated the Payment Date with the next available payment date.
   Online Payment
   Step 1: Enter Payment Information
   Pay Via Bank Account (ACH) About ACH Debit
   Required fields are indicated with a red asterisk *
                       Account Holder Name:
                    Return to your originating application
                                           1 I
                           Payment Amount: $68.624.50
                              Account Type:
                            Routing Number:
                           Account Number:
                     Confirm Account Number:
                             Check Number:
Routing Number
      I
                                            •:'o
                              Payment Date: 02/11/2016
                          Number of Credits: 140050
                      Total Purchase (in USD): 63624.5
                            Company Name: SRATEST 6
                               Company ID: 5877
      Facility ID (only if complying on a Refiner by
                              Refiner basis):
 Account Number
       I
q3Ui?67
                                                                                  Check Number
                                                                                       I
Select the Continue with ACH H

Continue vvith ACH Payment


;xt step in the ALH Debit Payment Process.
Cancel


Once all the information is added, click the "Continue with ACH Payment" button to continue.
The Authorize Payment page contains the payment summary. Users may opt to enter an email
address to receive a confirmation receipt:
                                                                                     25

-------
f/EPA
            United Stales Environmental Protection Agency
Cellulosic Biofuel  Waiver  Credits
  Online Payment
  Step 2: Authorize Payment
  Payment Summary   Edit this information

           Account Holder Name: Test
               Payment Amount: £68.624.50
                  Account Type: Personal Checking
                Routing Number: 042000424
               Account Number: «**»"*»*
                 Check Number: 5678
                                                                     Return to your originating application
                                                                              Payment Date: D2/11/2016
                                                                          Number of Credits: 140050
                                                                     Total Purchase (in USD): 68624.5
                                                                                           SRATEST
                                                                             Company Name: 6
                                                                                Company ID: 5877
                                                    Facility ID (only if complying on a Refiner by
                                                                              Refiner basis):
Email Confirmation Receipt
To have a confirmation sent to you upon completion of this transaction, provide an email address and confirmation below.
               Email Address:
          Confirm Email Address:
                           CC:
                                                                        Separate multiple em ail addresses with a
                                                                        comma
  Authorization and Disclosure
  Required fields are indicated with a red asterisk

  I  agree to the authorization and disclosure language.!
  Authorization and Disclosure—Consumers and Businesses
   The debit transaction(s) to which you are agreeing are handled  on  behalf of Federal agencies by
   "Pay.gov," which consists of services offered by the  U.S. Treasury Department's Bureau of the
   Fiscal Service. As used in this document., "we" or "us" refers to the  Bureau of the Fiscal
   Service and its agents and contractors operating Pay.gov. "You" refers  to the end-user reading
   this document and agreeing to it prior to engaging in a  debit transaction.

   I,  Consumers

   A,  Authorization

   You acknowledge that you have read and understand the consumer  disclosure language and
   authorize the Federal Reserve Bank of Cleveland to debit the named financial institution
   account.  This authorization is to remain in full force and  effect  until we have received
   notification of its termination in such time and in such manner as to afford Pay.gov a
   reasonable opportunity to act on it., or unless otherwise terminated for any reason by Pay.gov.

   B.  Disclosure
                                                                                                 I
                                                                                                     i
  View Authorization and Disclosure in a separate window.
     Press the "Submit Payment" Button only oi|**-Pfss«*g^h»4»i**f n more than once could result in multiple transactions.
                                          Submit Payment I Cancel
 Note: Please avoid navigating the site using your browser's Back Button -this may lead to incomplete data being transmitted
 and pages being loaded incorrectly. Please use the links provided whenever possible.
^^^^^^^••^^^^^^^^^^^^•^^^^^^^^^•^^^^^^^^^^^^^^^^^
                                                                                           26

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   If all the information is correct, the user must read accept the Authorization and Disclosure
   statement by clicking on the check box.  Then the user may click "Submit Payment."
   Once the submission has been accepted, the Credit Purchase History Detail page will be
   displayed.  At the top of this page, it will indicate that the submission was successfully
   received:
      v>EPA
                 United Stales Environ
Logged in as JMWILCOX10 (Logout)
       Cellulosic Biofuel Waiver Credits
                         Credit Purchase History Detail

       Purchase CraMs
       Credit Purchase Kstory
                          • Your payment has been successfully received.
— r M i \_i nut MII\JI i
Transaction ID:
Status:
Purchase Date:
User ID:
User Name:
Company:
Compliance Level:
Number of Credits:
Price per credit:
Total1 Purchase:
Year:
EPAOTAQBIOFUEL0000763
Success
02 10 201601:OSPM
JMW1LCOX1 0
Jason Wilcox
SRATEST6 [5877]
Aggregate Importer
140050
SO. 49
568,624.50
2014
      Help Desk: (SSS) 890-1995
      EPA Home I Privacy and Security Notice I Terms and Conditions I Contact Us
   If you have any questions relating to purchasing waiver credits please contact the EPA
   Fuels Programs and EMTS Support Line: support@epamts-support.com.

4.2 Electronic Payments via Fedwire

   Be sure to include your Company Name, Company ID and reference "EPA Cellulosic Biofuel
   Waiver Credits" on the funds transfer.
                                                                                          27

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   Receiving Financial Institution = TREAS NYC
   Receiving FI ABA (routing #) = 021030004
   Beneficiary Account = 68011233
   Beneficiary Name = EPA

   On the RFS0303 Report, [Field No. 26] = Fedwire

4.3 Mail Payment

   Parties must submit the RFS Cellulosic Biofuel Waiver Credit Form along with their paper
   checks.  This form can be found on the RFS Reporting Forms webpage
   http://ww^
   form.
   In addition to the form mentioned above, paper checks must have the following information:

•  Pay to the order of: U. S. EPA
•  Memo: RFS- CB

   Address for check payments:
   US Environmental Protection Agency
   Las Vegas Finance Center
   PO Box 979087
   St. Louis, MO 63197-9000

   On the RFS0303 Report, [Field No. 26] = Mail

   Additional Notes:
•  Renewable Fuel Exporters and other non-obligated parties may not purchase EPA cellulosic
   biofuel waiver credits
•  Pursuant to 80.1456(b)(2), EPA cellulosic biofuel waiver credits are nonrefundable.
•  Pursuant to 80.1456(b)(3), EPA cellulosic biofuel waiver credits are nontransferable.
•  Pursuant to 80.1456(b)(4), EPA cellulosic biofuel waiver credits may only be used for an
   obligated party's current year cellulosic biofuel RVO and not towards any prior year deficit
   cellulosic biofuel volume obligations.
                                                                                      28

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APPENDIX
APPENDIX I - RFS0303 Field Descriptions
Field
Number
1
2.
3.
4.
5.
6.
7.
8.
Field Name
Report Form ID
Report Type
CBI
Report Date
Report Year
Company/Entity ID
Company Name
Compliance Basis/
Facility ID
Units








Field Formats, Codes, & Special Instruction
AAAAAAA; Character.
RFS0303: Form ID for the RFS Annual
Compliance Report
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):
3: Original
i: Resubmission
A; Character. Specify if the data contained
within the report is being claimed as
Confidential Business Information (CBI) under
40CFRPart2, subpartB:
Y: Confidential Business Information
V: Non-Confidential Business Information
MM/DD/YYYY; Character. Enter the date
he original or resubmitted report is submitted.
YYYY; Number. Indicate the compliance
period (year) of the report.
9999; Number. Enter the four-digit, EPA-
assigned company/entity ID.
AAAAAAA. . . ; Character (125 Max). The
reporting party's name (Your company name).
AAAAA; Character. Obligated parties
ndicate 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.
AGIMP: Aggregated Importer
Compliance AGREF: Aggregated
lefmer Compliance
#####: The five-digit, EPA-assigned facility
ID
                                                                         29

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                                      EXPRT: Renewable fuel exporter
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 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 Type
999; Number. Indicate code corresponding to
 he Fuel Type for exports.  Only one Fuel Type
nay be entered per row. If [Field 8] is not
 XPRT, then enter "NA".
10: Non-cellulosic Ethanol (EV 1.0)
20:Biodiesel(EV1.5)
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(EV1.3)
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)
                                                                             30

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                                      171: Cellulosic Renewable Gasoline
                                      plendstock (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.
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(c).
If a renewable fuel  exporter, the volume of
renewable fuel exported 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 RFS Annual Standards
 rulemaking for percentages) as defined in
 §80.1405.
 If this is an export (EXPRT) 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 and §80.1430
 for exporters of renewable fuel, for the
 compliance period.
 Importers & Refiners: [Field 13] = ([Field 11]
 x [Field  12]/100) +[Field 14]
                                                                               31

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                                      Exporters: [Field 13] = [Field 11] x [Field 12]
14.      Pri or y ear D efi cit
        RVO
gallons
999999999999;  Number.   Enter  prior year
deficit RVO. If no deficit enter "0".
15.      Prior-yearRFS
        RINs used, D code
        of 3
gallons
9999999999; Number. Enter the total number
of prioryear Cellulosic Biofuel (D3) RINs
used for compliance.
16.       Current-year RF S
         RINs used, D code
         of 3
gallons
9999999999; Number. Enter the total number
of currentyear Cellulosic Biofuel (D3) RINs
used for compliance.
17.      Prior-yearRFS
        RINs used, D code
        of 4
gallons
9999999999; Number. Enter the total number
of prioryear Biomass-Based Diesel (D4) RINs
used for compliance.
18.       Current-year RFS
         RINs used, D code
         of 4
gallons
9999999999; Number. Enter the total number
of currentyear Biomass-Based Diesel (D4)
RINs used for compliance.
19.      Prior-yearRFS
        RINs used, D code
        of 5
gallons
9999999999; Number. Enter the total number
of prioryear Advanced Biofuel (D5) RINs
used for compliance.
20.       Current-year RFS
         RINs used, D code
         of 5
gallons
9999999999; Number. Enter the total number
of currentyear Advanced Biofuel (D5) RINs
used for compliance.
21.      Prior-yearRFS
        RINs used, D code
        of 6
gallons
9999999999; Number. Enter the total number
of prioryear Renewable Fuel (D6) RINs used
for compliance.
22.       Current-year RFS
         RINs used, D code
         of 6
gallons
9999999999; Number. Enter the total number
of currentyear Renewable Fuel (D6) RINs
used for compliance.
                                                                            32

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23.      Prior-year RFS
         RINs used, D code
         of?
gallons
9999999999; Number. Enter the total number
of prioryear Cellulosic Diesel (D7) RINs used
for compliance.
24.      Current-year RFS
         RINs used, D code
         of?
gallons
9999999999; Number. Enter the total number
of currentyear Cellulosic Diesel (D7) RINs
used for compliance.
25.      Cellulosic Biofuel
         Waiver Credits
         Used
gallons
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
gallons
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
gallons
AAAAAAA...; Character (125Max). 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"
                                                                               33

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                                          If [Field 9] is not CB or no credits were
                                          purchased, enter
                                          "NA."
28.
Deficit RVO
gallons
999999999999; Number.  Enter the deficit
RVO carried over into the next year.

[Field28]cB = [FieldlS] - {([Fieldl6] +
[Field24] + [Field25]) + ([FieldlS] +
[Field23])}
                                          [Field28]BD = [FieldlS] - {([FieldlS] +
                                          [Field24]) + ([Fieldl?] + [Field23])}
                                          [Field28]AB = [FieldlS] - {([Field 16] +
                                          [FieldlS] + [Field20] + ([Field24]) +
                                          ([FieldlS] + [Fieldl?] + [Fieldl9] +
                                          [Field23])}
                                          [Field28]RF = [FieldlS] - {([Fieldl6] +
                                          [FieldlS] + [Field20] + [Field 22]) +
                                          ([Field 24]) + ([Field 15] + [Field 17] +
                                          [Field 19] + [Field 21]  + [Field 23])}
                                                                                    34

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APPENDIX II - Sample RFS Annual Compliance Report
                                                                         35

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RVO
rs - <7*





2014
2014
2014

2014

2015
2015
2015
2015

-
~
m



~
~
m


CB
BD
AB

RF

CB
BD
AB
RF





~





„
~
-



~
"
"





Gasoline
and Diesel
production
/
Renewable
Fuel Export
volume




60,000,000
60,000,000
60,000,000

60,000,000

72,000,000
72,000,000
72,000,000
72,000,000





Renew
able
Fuel
Standa
rd
Value





0.019
1,41
1.51

9.19

0.069
1.49
1.62
9.52





RVO





11,400
846,000
906,000

5,544,000

53,030
1,072,800
1,166,400
7,181,400





Prior
year
Deficit
RVO





0
0
0

30,000

3,400
0
0
327,000




Prior-
year
RFS
RINs
used, D
code of
3




NA
NA
NA

NA

3,000
NA
3,000
3,000




Curren
t-year
RFS
RINs
used,
D code
Of 3




8,000
NA
3,000

8,000

50,080
NA
50,080
50,080



Prior-

year
RFS
RINs
used,
D
code

of 4



NA
NA
NA

NA

NA
NA
NA
NA





Current
-year
RFSRINs
used, D
code of
4





NA
900,000
900,000

900,000

NA
950,000
950,000
950,000



Prior-

year
RFS
RINs
used,
D
code

of 5



NA
NA
2,000

2,000

NA
NA
NA
NA




Current
-year
RFS
RINs
used, D
code of
5




NA
NA
40,000

40,000

NA
NA
250,000
250,000




Prior-
year
RFS
RINs
used, D
code of
6




NA
NA
NA

67,000

NA
NA
NA
300,000





Current-
year RFS
RINs
used, D
code of 6





NA
NA
NA

4,200,000

NA
NA
NA
5,450,000
Pri
or-


r
RFS
RIN
s
use
d.
D

cod
eof
7
NA
NA
NA

NA

NA
NA
NA
NA


Curr

ent-
year
RFS
RINs
used
,D
code

of 7


NA
NA
NA

NA

NA
NA
NA
NA





„





~
rv
-



-
.
»
-





Deficit
RVO





3,400
0
0
327,000


0
122,800
0
178,320

-------