The USEPA’s Toxic Substances Control Act (TSCA) reporting and recordkeeping rule for per- and polyfluoroalkyl substances (PFAS) requires PFAS manufacturers and importers to report information related to chemical identity and structure, production, use, byproducts, exposure, disposal and health and environmental effects. The rule originally had an 18-month compliance timeline starting on the effective date of November 12, 2023. However, EPA has issued an eight-month extension for reporting with a new deadline of January 11, 2026. Despite the extension, it is important to start due diligence now, to document what is reportable and implement a strategy for demonstrating compliance.
Article importers requirements adds a large universe of reporting entities to this program. Reach out to Mark Robinson, TRC’s National Service Leader for Chemical Management and Reporting Services, today for assistance with TSCA and PFAS-related reporting.
TRC has been actively tracking the development of this and other EPA PFAS-related rulemakings, participating in the creation of the Interstate Technology and Regulatory Council (ITRC) PFAS content and providing updates for industry associations and conferences. This Rule has been in development for several years and will be followed by additional new regulations as part of EPA’s PFAS Strategic Roadmap. This blog provides an overview of rule applicability, reporting deadlines, reporting requirements and considerations for affected manufacturers/importers.
Both rules will affect a wide range of manufacturers, and the reporting for both rules will need a strategy for thoroughness and consistency.
Applicability
For the PFAS Reporting Rule, USEPA leveraged the existing TSCA definition for manufacturers (and importers). Therefore, this rule applies to the following entities:
- “Manufacture for commercial purposes” includes the import, production, or manufacturing of a chemical substance or mixture containing a chemical substance with the purpose of obtaining an immediate or eventual commercial advantage for the manufacturer (i.e., for profit)
- Manufacture of chemical substances or mixtures for commercial distribution, including test marketing, or for use by the manufacturer itself as an intermediate or for product research and development
- Coincidental manufacture of byproducts and impurities that are produced during the manufacture, processing, use, or disposal of another chemical substance or mixture
Note: USEPA added that “importers of articles containing PFAS are considered PFAS manufacturers.” Article importers adds a large universe of reporting entities to this program.
Rather than providing a list of PFAS chemicals subject to reporting, USEPA elected to use a structural definition approach for PFAS with respect to the Reporting Rule. The structures are described in detail in the Federal Register. The three structures represent persistent organofluoro compounds, fluorinated ethers, and branched highly fluorinated substances. While USEPA listed 1,462 chemical substances in commerce as examples, other sources have described more than 12,000 compounds that meet the structural definition. Lastly, USEPA widened the reporting of applicable chemicals further by including fluoropolymers in this Rule. The inclusion of fluoropolymers is important as they are potentially prevalent in many types of imported articles, like gaskets, tubing, o-rings, electrical wiring, and membranes, and therefore, may affect many industries such as automotive, aerospace, electronics, and manufacturing equipment.
Timeline
TSCA PFAS Reporting rule originally proposed an 18-month timeline from the 11/13/23 effective date until the reporting period ended on USEPA’s Central Data Exchange (CDX) portal. On September 5, 2024, EPA issued the direct final rule to extend the reporting period start by eight months, establishing a reporting closeout date for most reporters of January 11, 2026. This graphic shows the original and updated dates:
Small manufacturers, as defined at 40 CFR 704.3, have an extra six months of reporting time with a revised deadline of July 11, 2026.
Reporting
The reporting methodology will largely follow the TSCA Chemical Data Reporting (CDR) format in CDX.
- There are no de minimis thresholds for PFAS chemicals that meet the structural definitions included in the Rule
- There are few exceptions (e.g., the rule has one for municipal solid waste)
The PFAS Reporting rule requires a look back at the manufacturing/importing from 1/1/2011 to 12/31/2022 (12 years). For chemical suppliers claiming Confidential Business Information (CBI), the importer can use a “joint submission” – the importer completes most of the form, and the foreign supplier can complete the chemical identity CBI.
The “Known or Reasonably Ascertainable” reporting standard, similar to TSCA CDR, applies to this rule:
- All information in a person’s possession or control, plus
- All information that a reasonable person similarly situated might be expected to possess, control, or know.
USEPA considers information obtained through trade association meetings, regulatory update conferences, etc. as reasonably ascertainable.
The rule offers streamlined reporting for article importers:
- Generic names allowed for PFAS in articles
- No joint submissions needed
- Report imported article volumes/counts as opposed to estimate of the quantity of PFAS in the article
Finally, the rule offers streamlined reporting for Research and Development (R&D) manufactured quantities less than 10 kg. Since these chemicals were not distributed in commerce, only “chemical information” fields are included in this form. Note that the streamlined R&D reporting is not based on the “small manufacturer” definition referenced in the Timeline section above.
Considerations and Takeaways
As PFAS reporting and recordkeeping increases, our clients continue to evaluate not only the actions spelled out by requirements, but also the need to manage the messaging, identify and manage short- and long-term risks moving forward.
If your facility manufactures chemicals, imports chemicals, uses or processes chemicals that create PFAS byproducts, or imports articles with PFAS-typical features like stain resistance or water resistance, develop a strategy for due diligence followed by compliance with reporting, if applicable. Documenting what’s reportable is the initial effort. With TRI Supplier Notifications for PFAS constituents and PFAS Reporting due diligence occurring at the same time, an integrated strategy for reporting on both programs provides consistent messaging.
TRC Can Help
Document your due diligence for this rule well; the reporting period runs from July 2025 to January 11, 2026. TRC’s team of experts will support inclusive and aligned chemical reporting approaches for all media in your reporting strategy to support data consistency.
Planning today will provide valuable time to review chemicals, suppliers, and the best strategy to address this USEPA requirement. For over 50 years, TRC has built teams of nationally recognized experts, including PFAS and TSCA CDX reporting, to support a wide range of industry sectors with chemical management challenges. Reach out to TRC’s National Service Leader for Chemical Management and Reporting Services Mark Robinson or your TRC project manager for assistance with this or upcoming TSCA and PFAS-related reporting obligations.