§ 1090.1820 Additional procedures for gasoline treated as blendstock.
In addition to any applicable procedures required under §§ 1090.1810 and 1090.1815, an auditor must perform the procedures in this section for a gasoline manufacturer that imports GTAB under § 1090.1615.
(a) Listing of GTAB imports. An auditor must review a listing of GTAB imports as follows:
(1) Obtain a detailed listing of GTAB imports from the GTAB importer.
(2) Foot the listing of GTAB imports from the GTAB importer.
(3) Obtain a listing of GTAB imports directly from the third-party customs broker.
(4) Foot the listing of GTAB imports from the third-party customs broker and report any variances.
(5) Compare the total volume from the GTAB importer's listing of GTAB imports to the listing from the third-party customs broker.
(6) Report in the attestation report the total imported volume of GTAB and the corresponding facilities at which the GTAB was blended.