Q709. Can I submit a single e-GGRT report for an owner of refineries or coal-to-liquids facilities subject to subparts MM or LL that is also required to report imports or exports of petroleum or coal-based liquid products under subpart MM or subpart LL?

A709. You must submit separate reports for your imports/exports and for your individual facilities.  Importers and exporters must report at the corporate level. Producers of petroleum products or coal-to-liquids products report at the facility level.  Therefore, your company must register and report once for all import/export activities.  Each individual refinery or coal-to-liquids facility must register separately and report on products produced at that location (but not imports/exports).