---
kind: "section"
citation: "40 C.F.R. § 1090.1815"
title: "40"
number: "1090.1815"
heading: "General procedures for gasoline importers."
url: "https://uscodex.org/cfr/40/1090.1815"
---

# §1090.1815. General procedures for gasoline importers.


An auditor must perform the procedures specified in this section for a gasoline importer.

- (a) **Registration and reports.** An auditor must review registration and reports for the importer as specified in [§ 1090.1810(a)](/cfr/40/1090.1810.md?p=a).
- (b) **Listing of gasoline imports.** An auditor must review a listing of gasoline imports as follows:
  - (1) **Obtain a detailed listing of gasoline imports from the importer, by gasoline type.**
  - (2) **Foot the import volumes from the importer by gasoline type.**
  - (3) Obtain a detailed listing of gasoline imports directly from the third-party customs broker, by gasoline type.
  - (4) **Foot the import volumes from the third-party customs broker by gasoline type.**
  - (5) Compare the total volume from the listing of imports supplied by the importer to the listing of imports supplied by the third-party customs broker for each gasoline type and report any variances.
  - (6) **Report the total imported volume of each gasoline type.**
- (c) **Listing of gasoline batches.** An auditor must review a listing of gasoline batches as follows:
  - (1) **Obtain the gasoline batch reports submitted by the importer under subpart J of this part.**
  - (2) **Foot the batch volumes by gasoline type.**
  - (3) Compare the total volume from the batch reports to the listing of imports supplied by the importer under [paragraph (b)](#b) of this section for each gasoline type and report any variances.
  - (4) Report as a finding any batch with a reported value that does not meet a per-gallon standard in subpart C of this part.
- (d) **Test methods.** An auditor must follow the procedures specified in [§ 1090.1845](/cfr/40/1090.1845.md) to determine whether the importer complies with the applicable quality control requirements specified in [§ 1090.1375](/cfr/40/1090.1375.md).
- (e) **Detailed testing of BOB imports.** An auditor must review a detailed listing of BOB imports as follows:
  - (1) Select a representative sample of BOB imports from the listing of imports supplied by the importer under [paragraph (b)](#b) of this section.
  - (2) Obtain the associated U.S. Customs Entry Summary and PTD for each selected import.
  - (3) Using a unique identifier, confirm that the correct U.S. Customs Entry Summaries are obtained for the selected imports.
  - (4) Compare the volume and location the import arrived in the United States on the listing for each selected import to the associated U.S. Customs Entry Summary and report any exceptions.
  - (5) **Using a unique identifier, confirm that the correct PTDs are obtained for the selected imports.**
  - (6) Compare the volume on the listing for each selected import to the associated PTD and report any exceptions.
  - (7) Confirm that the PTD associated with each selected import contains all the applicable language required under subpart L of this part and report any exceptions.
- (f) **Detailed testing of BOB batches.** An auditor must review a detailed listing of BOB batches as follows:
  - (1) Select a representative sample of BOB batches from the batch reports obtained under [paragraph (c)](#c) of this section.
  - (2) **Obtain the volume inspection report and laboratory analysis for each selected batch.**
  - (3) Compare the reported volume for each selected batch to the volume inspection report and report any exceptions.
  - (4) Compare the reported properties for each selected batch to the laboratory analysis and report any exceptions.
  - (5) Compare the reported test methods used for each selected batch to the laboratory analysis and report any exceptions.
  - (6) **Determine each oxygenate type and amount that was required for blending with each selected batch.**
  - (7) Confirm that each oxygenate type and amount included in the BOB hand blend agrees with the importer's blending instructions for each selected batch and report any exceptions.
  - (8) Confirm that the importer participates in the NFSP under [§ 1090.1405](/cfr/40/1090.1405.md), if applicable.
- (g) **Detailed testing of finished gasoline imports.** An auditor must review a detailed listing of finished gasoline imports as follows:
  - (1) Select a representative sample of finished gasoline imports from the listing of imports supplied by the importer under [paragraph (b)](#b) of this section.
  - (2) Obtain the associated U.S. Customs Entry Summary and PTD for each selected import.
  - (3) Using a unique identifier, confirm that the correct U.S. Customs Entry Summaries are obtained for the selected imports.
  - (4) Compare the volume and location the import arrived in the United States on the listing for each selected import to the associated U.S. Customs Entry Summary and report any exceptions.
  - (5) **Using a unique identifier, confirm that the correct PTDs are obtained for the selected imports.**
  - (6) Compare the volume on the listing for each selected import to the associated PTD and report any exceptions.
  - (7) Confirm that the PTD associated with each selected import contains all the applicable language required under subpart L of this part and report any exceptions.
- (h) **Detailed testing of finished gasoline batches.** An auditor must review a detailed listing of finished gasoline batches as follows:
  - (1) Select a representative sample of finished gasoline batches from the batch reports obtained under [paragraph (c)](#c) of this section.
  - (2) **Obtain the volume inspection report and laboratory analysis for each selected batch.**
  - (3) Compare the reported volume for each selected batch to the volume inspection report and report any exceptions.
  - (4) Compare the reported properties for each selected batch to the laboratory analysis and report any exceptions.
  - (5) Compare the reported test methods used for each selected batch to the laboratory analysis and report any exceptions.
    - (i) **Additional procedures for gasoline imported by rail or truck.** An auditor must perform the following additional procedures for an importer that imports gasoline into the United States by rail or truck under [§ 1090.1610](/cfr/40/1090.1610.md):
  - (1)
    - (i) Select a representative sample of gasoline batches from the batch reports obtained under [paragraph (c)](#c) of this section.
    - (ii) Obtain the tank activity records for each selected batch from the party that supplied the gasoline to the importer.
    - (iii) Identify the point of sampling and testing associated with each selected batch in the tank activity records.
    - (iv) Confirm that the sampling and testing for each selected batch occurred after the most recent delivery into the supplier's storage tank and before transferring gasoline to the railcar or truck.
  - (2)
    - (i) **Obtain a detailed listing of the importer's quality assurance program sampling and testing results.**
    - (ii) Determine whether the frequency of sampling and testing meets the requirements in [§ 1090.1610(a)(2)](/cfr/40/1090.1610.md?p=a-2) and report any discrepancies.
    - (iii)
      - (A) **Select a representative sample of gasoline batches from the sampling and testing results.**
      - (B) **Obtain the laboratory analysis for each selected batch.**
      - (C) Determine whether the importer analyzed the test sample for each selected batch, and report as a finding any batch where the importer failed to perform the analysis using the methods specified in subpart N of this part.
      - (D) Obtain and review any terminal test results corresponding to the time of collecting the quality assurance test samples.
      - (E) **Compare the terminal test results to the test results from the quality assurance program.** Report as a finding any test result with a difference that is greater than the reproducibility of the applicable method specified in subpart N of this part.

## Notes

### Amendments

[85 FR 78469, Dec. 4, 2020, as amended at 90 FR 4368, Jan. 15, 2025]

### Authority

Authority: 42 U.S.C. 7414, 7521, 7522-7525, 7541, 7542, 7543, 7545, 7547, 7550, and 7601.

### Source

Source: 85 FR 78469, Dec. 4, 2020, unless otherwise noted.

### Amendments

[85 FR 78469, Dec. 4, 2020, as amended at 90 FR 4368, Jan. 15, 2025]