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Fuels Registration, Reporting, and Compliance Help

Reporting Fuels ABT Transactions in the EPA Moderated Transaction System

Required Procedures for RFS Compliance Reporting

Submitters are required to use e-signature to sign the Copy of Record for EPA Moderated Transaction System (EMTS) transactions. This procedure eliminates the past practice of submitting separate RIN Generation and RIN Transaction reports.

For a Job Aid on this task, see: How to Use e-Signature to Sign RIN Transaction Reports in EMTS.

Transactions in the Sulfur and Benzene Averaging, Banking, and Trading (ABT) credit program are reported using the EPA Moderated Transaction System (EMTS) to simplify credit tracking and compliance. Refiners of gasoline may generate and transfer credits based on the regulations in Title 40 CFR Part 80 Subpart H.


Regulated parties are urged to conduct due diligence investigations and exercise caution when conducting gasoline sulfur and benzene credit transactions. Neither EPA nor its systems, including the EPA Moderated Transaction System (EMTS), certify or validate gasoline sulfur or benzene credits. As specified in the regulations at 40 CFR 80.315(b)(2) and 40 CFR 80.1295(b)(2), invalid gasoline sulfur and benzene credits cannot be used for compliance, regardless of the party’s good faith belief that the credits were valid at the time they were acquired.

Follow these steps to report Fuels ABT transactions using EMTS:

Step 1: Review the following reference documents

Step 2: Submit transactions

There are two ways to submit transactions in EMTS:

  • Web Interface
    Most users login to the web interface and use the data entry screens to report transactions or submit XML files that contain multiple transactions.
  • Node  
    Some companies set up nodes to transmit and receive XML files directly to and from the EMTS system without using the web interface.

Reference the following documents for submitting XML files through the web interface or a node: