Compliance with EPA’s Rule for Reporting and Recordkeeping Requirements for per- and polyfluoroalkyl substances (PFAS) under the Toxic Substances Control Act (TSCA) Section 8(a)(7) will demand the attention and resources of companies that have manufactured or imported PFAS, or articles containing PFAS, since 2011. 

The Rule requires a one-time report with information on the nature, quantity, byproducts, uses, releases, or disposal of PFAS chemicals dating back to January 1, 2011. Companies must conduct an investigation and submit all “reasonably ascertainable” information on all of the products that they have manufactured or imported since that date.

Companies should be preparing now to meet these requirements. The window for reporting is July 11, 2025 through January 11, 2026 for most companies, but small businesses that only import articles with PFAS have an additional six months to report.

Reporting Covers More Than a Decade

The purpose of the requirement for PFAS reporting is to compile data that will allow EPA to “better characterize the sources and quantities” of PFAS in order to “support actions to address PFAS exposure and contamination.”

No Small Business Exemption

Reporting requirements extend to all companies that have manufactured items containing PFAS, including public agencies and research entities. There is no small business exemption, so any company of any size that has imported or manufactured PFAS or PFAS-containing articles since 2011 is required to comply.

More Than 13,000 PFAS Chemicals Included

The definition of PFAS for the purposes of TSCA reporting includes:

• [A]ny chemical substance or mixture containing a chemical substance that structurally contains at least one of the following three sub-structures:
  1. R-(CF2)-CF(R′)R″, where both the CF2 and CF moieties are saturated carbons.
  2. R-CF2OCF2-R′, where R and R′ can either be F, O, or saturated carbons.
  3. CF3C(CF3)R′R″, where R′ and R″ can either be F or saturated carbons. 

EPA published a non-exhaustive list of 13,054 PFAS included in this definition. Unlike other federal PFAS reporting requirements, there is no minimum threshold or concentration for PFAS subject to reporting.

Data required to be reported includes information on the processing, use, and function of PFAS chemicals; byproducts known to have been manufactured during the manufacturing, processing, use, or disposal of reportable PFAS; releases to the environment and other environmental and health effects information; worker exposure; and disposal methods, processes, and volumes.

Includes PFAS Contained in Articles and Generated as Byproducts or Impurities

TSCA regulations define the term “manufacture” to mean “to import into the customs territory of the United States, . . . produce, or manufacture for commercial purposes.” This includes byproducts, impurities, and “substances that are produced coincidentally during . . . manufacture, processing, use, or disposal.” “Commercial purposes” includes commercial distribution, the use of a product in research and development, and the use of a product as an intermediate.

Articles and Mixtures Containing PFAS Must be Reported

PFAS contained in articles and in mixtures must be reported, regardless of whether those PFAS are released during the course of use, with special requirements for determining the volume in imported articles. Reporting is not required for the import of municipal solid waste streams for disposal or destruction, or for PFAS imported for non-commercial purposes by a Federal agency. 

Companies Must Conduct a Reasonable Inquiry

Companies must report “known or reasonably ascertainable” information, including “all information that a reasonable person similarly situated might be expected to possess, control, or know.” Companies are required to carry out reasonable efforts to gather information, but “extraordinary research” is not required. 

According to EPA guidance, companies are expected to “fill gaps” by reaching out to upstream suppliers, manufacturers or their agencies, and other “persons involved in the research and development, import or production, or marketing of the PFAS.” Duplicative reporting by companies downstream of an importer or manufacturer is not required.

Information Reported will be Publicly Available

Certain confidential business information can be protected if specific requirements are met and substantiated. Most data submitted—including sources of PFAS and the names of companies reporting—will be publicly available. Data submitted must be certified as complete and accurate and submitted electronically through EPA’s Central Data Exchange (CDX) system by a registered user.

This is the third post in a series covering federal PFAS regulations. See also PFAS Questions Every Company Needs to Ask Now: Have any of our products contained PFAS? Do we use PFAS at any of our facilities? and EPA Designation of PFAS as Chemicals of Special Concern Expands TRI Reporting Requirements for Nearly 200 PFAS.