Small Entity Compliance
Guide for Importers,
Distributors and Retailers
Formaldehyde Emissions Standards for
Composite Wood Products
Title VI of the Toxic Substances Control Act
&EPA
United States
Environmental Protection
Agency
January 2017
EPA-712-B-17-001

-------
&EPA
United States
Environmental Protection
Agency
This guide was prepared pursuant to section 212 of the Small Business
Regulatory Enforcement Fairness Act of 1996, Pub. L. 104-121 as amended
by Pub. L. Number 110-28. THIS DOCUMENT IS NOT INTENDED, NOR
CAN IT BE RELIED UPON, TO CREATE ANY RIGHTS ENFORCEABLE BY ANY
PARTY IN LITIGATION WITH THE UNITED STATES. The statements in this
document are intended solely as guidance to aid you in complying with
the formaldehyde emissions standards for composite wood products in
Title VI of the Toxic Substances Control Act (TSCA) and the implementing
regulations in 40 CFR part 770. EPA may decide to revise this guide without
public notice to reflect changes in EPA's approach to implementing TSCA
Title VI or to clarify and update text.
To determine whether EPA has revised this guide and/or to obtain copies,
contact EPA's Small Business Ombudsman Hotline at (800) 368-5888
or (202) 566-1970 in DC, or consult the EPA's formaldehyde website at
http://www.epa.gov/formaldehyde. The full texts of TSCA Title VI and the
implementing regulations are also available at this website.
Small Entity Compliance Guide for Importers, Distributors, and Retailers

-------
Introduction
This document is published by EPA as the official compliance guide for small entities, as required by the Small Business
Regulatory Enforcement Fairness Act of 1996. Before you begin using the guide you should know that the information
in this guide was compiled based on the Formaldehyde Emission Standards for Composite Wood Products regulation
published on December 12,2016. EPA is continually improving and upgrading its rules, policies, compliance programs, and
outreach efforts. You can determine whether EPA has revised or supplemented the information in this guide by consulting
EPA's formaldehyde website at http://www.epa.gov/formaldehyde.
Contents
This guide is organized as follows:
Introduction
Regulation Summary and Compliance Timetable
Who Must Comply
How to Comply
For More Information
Appendix and Acronym List
Terminology
Throughout this guide, the term "composite wood
product" refers to the three composite wood products
generally regulated by TSCA Title VI—hardwood plywood,
medium-density fiberboard (MDF) and particleboard.
Other key terminology is defined in the Appendix:
Glossary of Environmental Terms.
Who Should Use this Guide?
This guide is mainly for small businesses who are
importers, distributors, or retailers of regulated composite
wood products or component parts or finished goods
containing regulated composite wood products. The
following are examples of businesses that are likely to be
covered under the regulation, including but not limited to:
•	Furniture merchant wholesalers (NAICS code 42321).
•	Lumber, plywood, millwork, and wood panel merchant
wholesalers (NAICS code 42331).
•	Other construction material merchant wholesalers
(NAICS code 423390), e.g., merchant wholesale
distributors of manufactured homes (e.g., mobile
homes) and/or prefabricated buildings.
•	Furniture stores (NAICS code 4421).
•	Building material and supplies dealers (NAICS code
4441).
•	Manufactured (mobile) home dealers (NAICS code
45393).
•	Recreational vehicle (RV) dealers (NAICS code 441210).
•	Recreational vehicle merchant wholesalers (NAICS code
423110).
Figure 1 outlines the structure of the TSCA Title VI
program and shows the relationships between EPA and the
various groups involved in implementation of the regulation.
Importers, distributors, and retailers are identified in blue
with their relationship to the remainder of the TSCA Title VI
program.
OTHER GUIDES TO CONSIDER: There are other separate small
entity compliance guides available for different entities along the
value chain, such as:
1.	Fabricators and Laminated Product Producers;
2.	Accreditation Bodies (ABs) and Third-Party Certifiers
(TPCs), and
3.	Mills (Panel Producers).
Each of these guides can be found at https://www.epa.gov/
formaldehyde/small-entity-compliance-guides-formaldehyde-
emission-standards-composite-wood-products.
Small Entity Compliance Guide for Importers, Distributors, and Retailers	3

-------
FIGURE 1 - TSCA TITLE VI PROGRAM
Reciprocity
EPA-recognized
Product &
Laboratory
Accreditation
Bodies (ABs)
Retailers
Fabricators
Importers
Panel
Producers
EPA-recognized
Third Party
Certifiers (TPCs)
Distributors
CARB-approved
Third Party
Certifiers (TPCs)
California Air
Resources Board
(CARB)
I LAC
International Laboratory
Accreditation
Cooperation
IAF
International
Accreditation Forum
What Does This Guide Cover?
This guide covers the requirements for importers,
distributors, and retailers under the Formaldehyde Standards
for Composite Wood Products Act (TSCA Title VI) and
the implementing regulations, found at 40 CFR part 770.
Specifically, this guide discusses the obligation to purchase
and sell compliant composite wood products, component
parts, and finished goods, and the associated recordkeeping
and labeling requirements.
This guide explains your federal compliance obligations
with respect to the formaldehyde regulations under TSCA Title
VI. There may be other state or local requirements which apply
to you which are different from, or more stringent than, the
federal requirements. For more assistance in this area, contact
your EPA regional office or state environmental agency.
How Do I Obtain a Complete Copy of the
Rule?
A complete copy of the final rule and supporting
documents can be found in Federal Register (Vol. 81, No. 81,
p. 89674) at https://www.regulations.gov/document?D=EPA-
HQ-OPPT-2016-0461 -0001.
A copy of the final rule can also be found at https://
www.epa.gov/formaldehyde/resources-guidance-
materials-formaldehyde-emission-standards-composite-
wood-products. See section entitled "For More
Information" of this compliance guide for additional
information resources.
NOTE: If you are importing, distributing, or selling composite
wood products, or compon en t parts or finish ed goods con taining
composite wood products in California you must also comply
with the California Air Resource Board's Airborne Toxic Control
Measure (CARB ATCM) to control formaldehyde emissions from
composite wood products. More information on the CARB
ATCM came be found online at http://www.arb.ca.gov/toxics/
compwood/compwood.htm.
Small Entity Compliance Guide for Importers, Distributors, and Retailers	4

-------
Regulation Summary & Compliance Timetable
Regulation Summary
TSCA Title VI establishes formaldehyde emission
standards for three types of composite wood products:
hardwood plywood, MDF and particleboard. The purpose
of the Act and of the implementing regulations is to reduce
formaldehyde emissions from these composite wood
products, which will reduce exposures to formaldehyde,
resulting in benefits for human health.
To ensure compliance with the formaldehyde emission
standards, the regulations require composite wood
products to be tested and certified by an EPA-recognized
third-party certifier (TPC). Limited testing and certification
exemptions are available for products made with no-
added formaldehyde (NAF) resins or ultra low-emitting
formaldehyde (ULEF) resins. To ensure that only compliant
products enter and move through the product supply
chain, the regulations contain recordkeeping, reporting
and labeling requirements. The formaldehyde emission
standards are identical to the emission standards currently
in place in California, and the regulations are as consistent
as practical with the requirements currently in effect under
the California Air Resource Board's Airborne Toxic Control
Measure (CARBATCM).
As an importer, distributor or retailer, your responsibilities
center on recordkeeping and labeling activities. You must
ensure that you purchase only compliant composite wood
products, whether they are unfinished panels or incorporated
into component parts or finished goods and you must keep
records to demonstrate that you have done so. In general,
regulated composite wood panels (panels of particleboard,
MDF, and hardwood plywood), and finished goods containing
regulated composite wood products must be labeled. As an
importer, distributor or retailer, you are not required to label
products. However, if you purchase individually-labeled
panels or finished goods for further resale, you must keep
the labels intact on these items. If you purchase panels or
finished goods that have been labeled by bundle (or by box,
in the case of finished goods), and you sell individual panels
or finished goods, you must retain a copy of the label, be
able to identify the products associated with that label, and
make the label information available to potential customers
upon request. You must have a method (e.g., color-coded
edge making) sufficient to identify the supplier of the panel
or finished good which links the information on the label to
the products.
Beginning December 12, 2018, importers must also
provide an import certification under TSCA Section 13 for all
imports of composite wood products, whether in the form
of panels or incorporated into component parts or finished
goods.
Compliance Timetable
The following table provides a summary of the
regulatory requirements and compliance dates. The "How
to Comply" section of this guide provides more detail on the
rule requirements for importers, distributors and retailers
and what they must do to document compliance with the
regulation.
Requirement
Compliance
Date
Importers
Bills of lading, invoices, or comparable
documents bearing a statement of TSCA
Title VI compliance must be obtained
and maintained for 3 years. In addition,
importersmust have the ability to make
records identifying the panel producer,
the date the products were produced, the
supplier (if different) and the date the
products were purchased available to EPA
within 30 calendar days of request.
(40 CFR §§ 770.30, 770.40)
December 12, 2017
Import certification under TSCA section
13 is required. (40 CFR §§ 770.30, 770.40)
December 12, 2018
Distributors and Retailers
Bills of lading, invoices, or comparable
documents must be obtained and
maintained for 3 years. (40 CFR §§
770.30, 770.40)
December 12, 2017
Small Entity Compliance Guide for Importers, Distributors, and Retailers

-------
Who Must Comply
How Can I Tell If I Am Subject to This Rule?
You are subject to this rule if you are an importer,
distributor, or retailer of hardwood plywood, MDF, or
particleboard panels, or component parts or finished goods
that contain hardwood plywood, MDF, or particleboard. If
you import, distribute, or sell only exempt products, the rule
does not apply to you. The following products are exempt:
Hardboard;
Structural plywood;
Structural panels;
Structural composite lumber;
Military-specified plywood;
Curved plywood;
Oriented strand board;
Glued laminated lumber;
Prefabricated wood l-joists;
Finger-jointed lumber;
Wood packaging (pallets, crates, spools, dunnage);
Composite wood products used inside a new vehicle,
other than a recreational vehicle, including rail cars,
boats, and aircraft;
Windows that contain composite wood products, if the
windows contain less than 5 percent composite wood
product by volume; and
Exterior doors and garage doors that contain composite
wood products, if:
i.	The doors are made from composite wood products
manufactured with no-added formaldehyde-based
resins or ultra low-emitting formaldehyde resins; or
ii.	The doors contain less than 3 percent composite
wood product by volume.
Small Entity Compliance Guide for Importers, Distributors, and Retailers

-------
How to Comply
What Must I Do to Comply?
Importers
Manufactured-bv Date
Composite wood products manufactured (including
imported) before December 12, 2017 may be sold, supplied,
offered for sale, or used to fabricate component parts or
finished goods at any time. Importers must ensure that
composite wood products, component parts, or finished
goods containing composite wood products being imported
into the United States are certified under TSCA Title VI after
the manufactured-by date, which is December 12, 2017.
Laminated products must use a TSCA Title VI compliant
core after December 12, 2017; however, the manufactured-
by date for which laminated products must be TSCA Title VI
compliant does not begin until December 12, 2023. On this
date all laminated products are denoted as either laminated
products that are exempt from the definition of hardwood
plywood or laminated products that are not exempt from the
definition of hardwood plywood. Note that the exempt or
non-exempt designation of a laminated product you import
may impact your recordkeeping and labeling requirements
under TSCA Title VI.
Under TSCA, the term manufacture includes import, so
for imported goods the manufactured-by date is the date of
physical import into customs territory of the United States.
Any composite wood products, component parts, or finished
goods containing composite wood products imported into
the United States after the applicable manufactured-by
date must be certified under TSCA Title VI regardless of the
physical manufacture date of the imported product.
Stockpiling
You are not permitted to sell any composite wood
products, component parts, or finished goods containing
composite wood products that you have stockpiled.
Stockpiled products are products that, in an annual year
between July 7,2010 and June 12,2017, you have purchased
at an average rate at least 20 percent greater than your
average rate of purchase during the 2009 calendar year
for the purpose of circumventing the emission standards
and the other requirements of this rule. EPA recognizes
that there may be valid reasons for purchasing products
at a higher rate, including an actual increase in demand
or sales, a reasonably-anticipated increase in demand due
to an event like a natural disaster, or a planned business
expansion. Products are "stockpiled" only if they were
purchased or fabricated for the purpose of circumventing
the emission standards.
Records
You must take reasonable precautions to ensure that
any composite wood products, component parts, or finished
goods that contain composite wood products you import
have been produced in compliance with TSCA Title VI. This
means that you must specify TSCA Title VI compliant products
when ordering or purchasing from suppliers. You must also
obtain and keep the following records to document that you
have taken reasonable precautions:
Records identifying the producer of the composite
wood product panels that you are importing, or the
producer of the composite wood product panels that
are incorporated into the component parts or finished
goods that you are importing.
If you are purchasing panels,you may want to consider
verifying that the panel producer is on the certified
mill list available on EPA's website at https://www.
epa.gov/formaldehyde/formaldehyde-emission-
standards-composite-wood-products.
The date that the composite wood product panels were
produced.
Records identifying your supplier, if different from
the panel producer, and the date you purchased the
composite wood product panels, component parts, or
finished goods.
Bills of lading, invoices, or comparable documents that
include a written statement from your supplier that the
composite wood product panels, component parts,
or finished goods are TSCA Title VI compliant or were
imported before December 12, 2017.
Small Entity Compliance Guide for Importers, Distributors, and Retailers

-------
These records must be kept for a period of three
years from the import date or the date of the purchases or
shipments described in the records. The records must be
made available to EPA within 30 calendar days of request.
Labels
You are not required to label any products. However,
you must ensure that the labels applied by panel producers
on panels or by fabricators on finished goods remain intact
and readable. If you purchase panels or finished goods
that have been labeled by bundle (or by box, in the case of
finished goods), and you sell individual panels or finished
goods, you must retain a copy of the label, be able to identify
the products associated with that label, and make the label
information available to potential customers upon request.
You also must have a method to identify the supplier of the
panel or finished good which links the information on the
label to the products.
Import Certification
After December 12, 2018, for each imported shipment
of composite wood products, or component parts or finished
goods that contain composite wood products,you must sign
the following certification under TSCA section 13:
Distributors and Retailers
Manufactured-bv Date
After December 12, 2017, all composite wood products,
component parts, and finished goods containing composite
wood products must be TSCA Title VI compliant.
If you are importing a composite wood product,
component part, or finished good for distribution or retail
in the United States, reference the "Importers" section in this
guide for the manufactured-by date for importing.
Stockpiling
You are not permitted to sell any composite wood
products, or component parts or finished goods containing
composite wood products that you have stockpiled.
Stockpiled products are products that, in an annual year
between July 7,2010 and June 12,2017, you have purchased
at an average rate at least 20 percent greater than your
average rate of purchase during the 2009 calendar year for
the purpose of circumventing the emission standards and
the other requirements of this rule. EPA recognizes that there
may be valid reasons for purchasing products at a higher
rate, including an actual increase in demand or sales, a
reasonably-anticipated increase in demand due to an event
like a natural disaster, or a planned business expansion.
Products are "stockpiled" only if they were purchased or
fabricated for the purpose of circumventing the emission
standards.
"I certify that all chemical substances in this shipment comply
with all applicable rules or orders under TSCA and that I am
not offering a chemical substance for entry in violation of TSCA
or any applicable rule or order under TSCA."
You must take reasonable precautionstoensurethatany
The certification must appear on the entry document composite wood products, or component parts or finished
or invoice for each imported shipment of composite wood goods that contain composite wood products you purchase
products, or component parts or finished goods that contain for resa|e have been produced in compliance with TSCA Title
composite wood products.	VI This means that you must specify TSCA Title VI compliant
products when ordering or purchasing from suppliers. You
must also obtain and keep the following records to document
that you have taken reasonable precautions:
Small Entity Compliance Guide for Importers, Distributors, and Retailers	8

-------
Bills of lading, invoices, or comparable documents that
include a written statement from your supplier that the
composite wood product panels, component parts,
or finished goods are TSCA Title VI compliant or were
produced before December 12, 2017.
Labels
You are not required to label any products. However,
you must ensure that the labels applied by panel producers
on panels or by fabricators on finished goods remain intact.
If you purchase panels or finished goods that have been
labeled by bundle (or by box, in the case of finished goods),
and you sell individual panels or finished goods, you must
keep a copy of the label, be able to identify the products
associated with that label, and make the label information
available to potential customers upon request. You also
must have a method to identify the supplier of the panel or
finished good which links the information on the label to the
products.
How Is My Compliance Determined, and
What Happens if the Agency Discovers a
Violation?
To maximize compliance, EPA implements a balanced
program of compliance assistance, compliance incentives,
and traditional law enforcement. EPA knows that small
businesses that must comply with complicated new statutes
or rules want to do the right thing, but may lack the requisite
knowledge, resources, or skills. Compliance assistance
information and technical advice helps small businesses
to understand and meet their environmental obligations.
Compliance incentives, such as EPA's Small Business
Policy, apply to businesses with 100 or fewer employees
and encourage persons to voluntarily discover, disclose,
and correct violations before they are identified by the
government (more information about EPA's Small Business
Policy is available at https://www.epa.gov/enforcement/small-
businesses-and-enforcement). EPA's enforcement program
is aimed at protecting the public by targeting persons or
entities who neither comply nor cooperate to address their
legal obligations.
EPA uses a variety of methods to determine whether
businesses are complying, including facility inspections,
reviewing records and reports, coordinating with U.S.
Customs and Border Protection on importing, and
responding to citizen tips and complaints. Under TSCA, EPA
may file an enforcement action against violators seeking
penalties of up to $37,500 per violation, per day. The
proposed penalty in a given case will depend on many factors,
including the number, length, and severity of the violations,
the economic benefit obtained by the violator, and its ability
to pay. EPA has policies in place to ensure penalties are
calculated fairly. These policies are available to the public. In
addition, any company charged with a violation has the right
to contest EPA's allegations and proposed penalty before an
impartial judge or jury.
EPA encourages small businesses to work with the
Agency to discover, disclose, and correct violations. The
Agency has developed self-disclosure, small business, and
small community policies to modify penalties for small and
large entities that cooperate with EPA to address compliance
problems. For more information on compliance assistance
and other EPA programs for small businesses, please contact
EPA's Small Business Ombudsman at (202) 566-2075.
Small Entity Compliance Guide for Importers, Distributors, and Retailers

-------
For More Information
Get additional information at http://www.epa.gov/
formaldehyde.
The regulations can be found in the Federal Register
(Vol. 81, No. 81, p. 89674) at https://www.regulations.gov/
document?D=EPA-HQ-OPPT-2016-0461 -0001.
Where Can I Go If I Have Questions or Need
Further Assistance?
Please contact EPA's TSCA Hotline with questions by
telephone at (202) 554-1404, by fax at (585) 232-3111, or by
email at tsca-hotline@epa.gov.
Small Entity Compliance Guide for Importers, Distributors, and Retailers	10

-------
Appendix
Acronym List
ATCM
Airborne Toxic Control Measure
CARB
California Air Resources Board
FR
Federal Register
MDF
Medium-Density Fiberboard
NAF
No-Added Formaldehyde
RV
Recreational Vehicle
TPC
Third-Party Certifier
TSCA
Toxic Substances Control Act
ULEF
Ultra Low-Emitting Formaldehyde
Glossary of Environmental Terms
Bundle means more than one composite wood product,
component part, or finished good fastened together for
transportation or sale.
Composite wood product means hardwood plywood made
with a veneer or composite core, MDF, and particleboard.
Component part means an object other than a panel that
contains one or more composite wood products and is
used in the construction or assembly of finished goods.
Component parts that are sold directly to consumers are
considered finished goods.
Distributor means any person or entity to whom a
composite wood product, component part, or finished good
is sold or supplied for the purposes of resale or distribution
in commerce, except that manufacturers and retailers are
not distributors.
Finished good means any good or product, other than
a panel, that contains hardwood plywood (with a veneer
or composite core), particleboard, or MDF and that is not
a component part or other part used in the assembly of a
finished good. Site-built buildings or other site-built real
property improvements are not considered finished goods.
Importer means any person or entity who imports composite
wood products, component parts, or finished goods into the
customs territory of the United States (as defined in general
note 2 of the Harmonized Tariff Schedules of the United
States). Importer includes:
1.	The entity primarily liable for the payment of any duties
on the products, or
2.	An authorized agent acting on the entity's behalf.
No-added formaldehyde-based or NAF resin means a
resin formulated with no added formaldehyde as part of the
resincrosslinking structure in a composite wood product
that meets the emission standards in 40 CFR §770.17(c).
Retailer means any person or entity that sells, offers for sale,
or supplies directly to consumers composite wood products,
component parts or finished goods that contain composite
wood products, except that persons or entities in the
construction trades are not considered retailers by selling,
renovating, or remodeling buildings.
Ultra low-emitting formaldehyde or ULEF Resin means a
resin in a composite wood product that meets the emission
standards in 40 CFR §770.18(c).
Small Entity Compliance Guide for Importers, Distributors, and Retailers	11

-------