If an obligated party (a refiner) imports non-denatured ethanol and denatures it, is the refiner considered a renewable fuel producer and is the refiner obligated to establish RIN numbers and file quarterly reports for the ethanol it denatures?
See More Frequent Questions about Fuels Registration, Reporting, and Compliance Help. The party would be identified as a renewable fuel importer rather than a renewable fuel producer, and would need to establish RIN numbers and file reports required of an importer. The party in this example would also be required…