Who Reports as a Carrier?

Types of Carriers that are required to report to ExSTARS

Bulk Carriers and bulk transport carriers are required to file with ExSTARS. Bulk Carrier/bulk transport carriers are companies that operate a pipeline, barge, ship or other vessel to transport liquid product to or from an approved facility.

Carriers must report all liquids (including taxable fuel) delivered to and/ or removed from an approved facility by filing Form 720-CS. The party that exercises the control, direction and safety of the fuel transport is responsible for filing the Forms 720-CS returns.

In the case of vessels, the person, who the shipper / consignor contracts to arrange delivery of petroleum and renewable fuels products, is the reporting carrier.

A vessel is defined as a craft designed for water-borne transportation of liquid products. In the case of vessels (excluding deep draft ocean going vessels), the owner or lessor of the craft containing the liquid, who the shipper/consignor contracts to transport liquid products to and / or from an approved facility is the reporting carrier (operator) and is responsible for filing Form 720-CS reports. Vessel operators, (excluding deep draft ocean-going vessels) are also required to register on Form 637 (Activity letter “X”) when transporting taxable fuel.

Reporting Deliveries and Receipts from Facilities Do Not Have FCNs

Receipt and delivery transactions occurring at facilities that do not have FCNs are not reportable at this time.  For vessel operators, all receipts from approved facilities and deliveries to approved facilities are reportable. For pipeline operators, all receipts from approved terminals and all deliveries to approved terminals are reportable.

Companies that operate only transport trucks and rail cars are not bulk carriers. Truck and rail carriers are not required to report at this time.

Carrier Reporting Scenario

Company A and company B have barges. They both contract with company C to push their barges. C is the owner/operator of the tugboat and has no relationship with A or B. 

Both Company A and B must file carrier reports showing the dates and TCNs reflecting when the fuel is delivered. Company C does not file. Company A and B have the information on destination and content and are the filers.


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