Q176. If a refinery imports and exports petroleum products, should these products be reported both at the facility level under §98.396(a) as well as at the corporate level under §98.396(b) and (c)?

A176. Yes. The applicability criteria and reporting requirements for refiners, importers, and exporters are independent of each other. Refineries must report all products at the facility level while importers and exporters report products at the corporate level.