RINs are retired for reasons specified in the regulations and must be reported to EPA. A retired RIN may not be used for compliance purposes or traded to another party. A retired RIN is reported to EPA in a RIN transaction report and the total number of RINs retired during a quarter is reported to EPA in the gallon-RIN activity report.

A RIN transaction report that reports a retired RIN must describe the reason for retiring the RIN. Potential reasons include reportable spills under regulation Section 80.1132, import volume corrections under regulation Section 80.1166(e)(2), renewable fuel used in boiler or heater under regulation Section 80.1129(e), RINs that are invalid (other than expired RINs) or RINs required to be retired in the context of an enforcement action. For reporting requirements, see regulation Section 80.1152.

Question and Answer was originally posted at: Questions and Answers on the Renewable Fuel Standard Program (PDF) (55 pp, 221 K, EPA420-F-07-041a, August 2007, About PDF)