Section 80.101(e)(4) does not designate any specific documentation required to exclude exported product from a refiner's or importer's compliance calculations. However, product transfer documents accompanying a product for export should clearly indicate that the product is intended for export only.
In addition, refiners and importers of product intended for export should be able to provide some form of evidence that the product was, in fact, exported, such as a receipt from an exporter which includes a statement that the exporter purchased the particular product in question for export only, or other affirmative evidence from the transferee that would provide a reasonable basis to expect that the product in question was exported.
Such evidence may be included on the routine business documents that memorialize the transaction between the parties. Regardless of the documentation, however, if the gasoline, in fact, was not exported, it may not be excluded from the refiner's or importer's compliance calculations. (5/9/95)
This question and answer was posted at Consolidated List of Reformulated Gasoline and Anti-Dumping Questions and Answers: July 1, 1994 through November 10, 1997 (PDF)(333 pp, 18.17 MB, EPA420-R-03-009, July 2003, About PDF)