Q709. If my corporation owns refineries or coal-to-liquids facilities subject to subpart MM or subpart LL and also imports and/or exports sufficient petroleum products or coal-based liquid products to be required to report imports and/or exports under subpart MM or subpart LL, can I submit one e-GGRT report or do I need to submit multiple reports?

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).