Section 1090.1815 - General procedures for gasoline importersAn auditor must perform the procedures in this section for a gasoline importer.
(a)Registration and EPA reports. An auditor must review registration and EPA reports for a gasoline importer as specified in § 1090.1810(a) .(b)Listing of imports. An auditor must review a listing of imports as follows: (1) Obtain detailed listings of gasoline imports from the importer, by product type.(2) Foot the listings of gasoline imports from the importer.(3) Obtain listings of gasoline imports directly from the third-party customs broker, by product type.(4) Foot the listings of gasoline imports from the third-party customs broker.(5) Compare the total volume from the importer's listings of gasoline imports to the listings from the third-party customs broker for each product type and report any variances.(6) Report in the attestation report the total imported volume for each product type.(c)Listing of batches. An auditor must review listings of batches as follows: (1) Obtain the batch reports submitted under subpart J of this part.(2) Foot the batch volumes by product type.(3) Compare the total volume from the batch reports to the total volume per the listings of gasoline imports obtained under paragraph (b)(1) of this section for each product type and report any variances.(4) Report as a finding in the attestation report any gasoline batches with parameter results that do not meet the per-gallon standards in subpart C of this part.(d)Test methods. An auditor must follow the procedures specified in § 1090.1845 to determine whether the importer complies with the quality control requirements specified in § 1090.1375 for gasoline, gasoline additives, and gasoline regulated blendstocks.(e)Detailed testing of BOB imports. An auditor must review a detailed listing of BOB imports as follows:(1) Select a representative sample from the listing of BOB imports from the importer and obtain the associated U.S. Customs Entry Summary and PTD for each selected BOB import.(2) Using a unique identifier, confirm that the correct U.S. Customs Entry Summaries are obtained for the samples and compare the location that each selected BOB import arrived in the United States and volume on the listing of BOB imports from the importer to the U.S. Customs Entry Summary and report any exceptions.(3) Using a unique identifier, confirm that the correct PTDs are obtained for the samples. Confirm that the PTD contains all the applicable language requirements 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 submitted under subpart J of this part and obtain the volume inspection report and laboratory analysis for each selected BOB batch.(2) Compare the reported volume for each selected BOB batch to the volume inspection report and report any exceptions.(3) Compare the reported properties for each selected BOB batch to the laboratory analysis and report any exceptions.(4) Compare the reported test methods used for each selected BOB batch to the laboratory analysis and report any exceptions.(5) Determine each oxygenate type and amount that is required for blending with each selected BOB batch.(6) Confirm that each oxygenate type and amount included in the BOB hand blend agrees within an acceptable range to each selected BOB batch and report any exceptions.(7) Confirm that the importer participates in the NFSP under § 1090.1405 , 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 from the listing of finished gasoline imports from the importer and obtain the associated U.S. Customs Entry Summary and PTD for each selected finished gasoline import.(2) Using a unique identifier, confirm that the correct U.S. Customs Entry Summaries are obtained for the samples and compare the location that each selected finished gasoline import arrived in the United States and volume on the listing of finished gasoline imports from the importer to the U.S. Customs Entry Summary and report any exceptions.(3) Using a unique identifier, confirm that the correct PTDs are obtained for the samples. Confirm that the PTD contain all the applicable language requirements 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 submitted under subpart J of this part and obtain the volume inspection report and laboratory analysis for each selected finished gasoline batch.(2) Compare the reported volume for each selected finished gasoline batch to the volume inspection report and report any exceptions.(3) Compare the reported properties for each selected finished gasoline batch to the laboratory analysis and report any exceptions.(4) Compare the reported test methods used for each selected finished gasoline batch to the laboratory analysis and report any exceptions.(i)Additional procedures for certain 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 : (1) Select a representative sample from the listing of batches obtained under paragraph (c)(1) of this section and perform the following for each selected batch:(i) Identify the point of sampling and testing associated with each selected batch in the tank activity records from the supplier.(ii) Confirm that the sampling and testing occurred after the most recent delivery into the supplier's storage tank and before transferring product 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 the sampling and testing meets the requirements in § 1090.1610(a)(2) .(iii) Select a representative sample from the importer's sampling and testing records under the quality assurance program and perform the following for each selected batch: (A) Obtain the corresponding laboratory analysis.(B) Determine whether the importer analyzed the test sample, and whether they performed the analysis using the methods specified in subpart N of this part.(C) Review the terminal test results corresponding to the time of collecting the quality assurance test samples. Compare the terminal test results with the test results from the quality assurance program, noting any parameters with differences that are greater than the reproducibility of the applicable method specified in subpart N of this part.