An auditor must perform the procedures specified in this section for a gasoline importer.

(a) Registration and reports. An auditor must review registration and reports for the importer as specified in § 1090.1810(a).

(b) Listing of gasoline imports. An auditor must review a listing of gasoline imports as follows:

(1) Obtain a detailed listing of gasoline imports from the importer, by gasoline type.

(2) Foot the import volumes from the importer by gasoline type.

(3) Obtain a detailed listing of gasoline imports directly from the third-party customs broker, by gasoline type.

(4) Foot the import volumes from the third-party customs broker by gasoline type.

(5) Compare the total volume from the listing of imports supplied by the importer to the listing of imports supplied by the third-party customs broker for each gasoline type and report any variances.

(6) Report the total imported volume of each gasoline type.

(c) Listing of gasoline batches. An auditor must review a listing of gasoline batches as follows:

(1) Obtain the gasoline batch reports submitted by the importer under subpart J of this part.

(2) Foot the batch volumes by gasoline type.

(3) Compare the total volume from the batch reports to the listing of imports supplied by the importer under paragraph (b) of this section for each gasoline type and report any variances.

(4) Report as a finding any batch with a reported value that does not meet a per-gallon standard in subpart C of this part.

(d) Test methods. An auditor must follow the procedures specified in § 1090.1845 to determine whether the importer complies with the applicable quality control requirements specified in § 1090.1375.

(e) Detailed testing of BOB imports. An auditor must review a detailed listing of BOB imports as follows:

(1) Select a representative sample of BOB imports from the listing of imports supplied by the importer under paragraph (b) of this section.

(2) Obtain the associated U.S. Customs Entry Summary and PTD for each selected import.

(3) Using a unique identifier, confirm that the correct U.S. Customs Entry Summaries are obtained for the selected imports.

(4) Compare the volume and location the import arrived in the United States on the listing for each selected import to the associated U.S. Customs Entry Summary and report any exceptions.

(5) Using a unique identifier, confirm that the correct PTDs are obtained for the selected imports.

(6) Compare the volume on the listing for each selected import to the associated PTD and report any exceptions.

(7) Confirm that the PTD associated with each selected import contains all the applicable language required under subpart L of this part and report any exceptions.

(f) Detailed testing of BOB batches. An auditor must review a detailed listing of BOB batches as follows:

(1) Select a representative sample of BOB batches from the batch reports obtained under paragraph (c) of this section.

(2) Obtain the volume inspection report and laboratory analysis for each selected batch.

(3) Compare the reported volume for each selected batch to the volume inspection report and report any exceptions.

(4) Compare the reported properties for each selected batch to the laboratory analysis and report any exceptions.

(5) Compare the reported test methods used for each selected batch to the laboratory analysis and report any exceptions.

(6) Determine each oxygenate type and amount that was required for blending with each selected batch.

(7) Confirm that each oxygenate type and amount included in the BOB hand blend agrees with the importer's blending instructions for each selected batch and report any exceptions.

(8) Confirm that the importer participates in the NFSP under § 1090.1405, if applicable.

(g) Detailed testing of finished gasoline imports. An auditor must review a detailed listing of finished gasoline imports as follows:

(1) Select a representative sample of finished gasoline imports from the listing of imports supplied by the importer under paragraph (b) of this section.

(2) Obtain the associated U.S. Customs Entry Summary and PTD for each selected import.

(3) Using a unique identifier, confirm that the correct U.S. Customs Entry Summaries are obtained for the selected imports.

(4) Compare the volume and location the import arrived in the United States on the listing for each selected import to the associated U.S. Customs Entry Summary and report any exceptions.

(5) Using a unique identifier, confirm that the correct PTDs are obtained for the selected imports.

(6) Compare the volume on the listing for each selected import to the associated PTD and report any exceptions.

(7) Confirm that the PTD associated with each selected import contains all the applicable language required under subpart L of this part and report any exceptions.

(h) Detailed testing of finished gasoline batches. An auditor must review a detailed listing of finished gasoline batches as follows:

(1) Select a representative sample of finished gasoline batches from the batch reports obtained under paragraph (c) of this section.

(2) Obtain the volume inspection report and laboratory analysis for each selected batch.

(3) Compare the reported volume for each selected batch to the volume inspection report and report any exceptions.

(4) Compare the reported properties for each selected batch to the laboratory analysis and report any exceptions.

(5) Compare the reported test methods used for each selected batch to the laboratory analysis and report any exceptions.

(i) Additional procedures for gasoline imported by rail or truck. An auditor must perform the following additional procedures for an importer that imports gasoline into the United States by rail or truck under § 1090.1610:

(1)(i) Select a representative sample of gasoline batches from the batch reports obtained under paragraph (c) of this section.

(ii) Obtain the tank activity records for each selected batch from the party that supplied the gasoline to the importer.

(iii) Identify the point of sampling and testing associated with each selected batch in the tank activity records.

(iv) Confirm that the sampling and testing for each selected batch occurred after the most recent delivery into the supplier's storage tank and before transferring gasoline to the railcar or truck.

(2)(i) Obtain a detailed listing of the importer's quality assurance program sampling and testing results.

(ii) Determine whether the frequency of sampling and testing meets the requirements in § 1090.1610(a)(2) and report any discrepancies.

(iii)(A) Select a representative sample of gasoline batches from the sampling and testing results.

(B) Obtain the laboratory analysis for each selected batch.

(C) Determine whether the importer analyzed the test sample for each selected batch, and report as a finding any batch where the importer failed to perform the analysis using the methods specified in subpart N of this part.

(D) Obtain and review any terminal test results corresponding to the time of collecting the quality assurance test samples.

(E) Compare the terminal test results to the test results from the quality assurance program. Report as a finding any test result with a difference that is greater than the reproducibility of the applicable method specified in subpart N of this part.