Q2. When is the Tier II reporting year?
EPCRA §312(a)(2) states that Tier II reports are due (annually) on or before March 1st. Tier II reports may be submitted any time between January 1 and March 1; avoid the rush and file early.
For example: Tier II reports due on March 1, 2018 should reflect chemical inventories for the previous calendar year January 1 – December 31, 2017.
- Tier II reports should be completed for each hazardous chemical present in amounts of 10,000 pounds or greater. Hazardous chemical means any hazardous chemical as defined under 29 CFR 1910.1200(c).
- Tier II reports should also be completed for each extremely hazardous substance (EHS) present at the facility in amounts equal to or exceeding the Threshold Planning Quantity (TPQ) or 500 pounds, whichever is less. EHSs and their TPQs are listed in 40 CFR part 355, Appendix A and B.