Plain answer

The TSCA section 8(a)(7) PFAS lookback rule remains in place for commercial manufacture, including import, during 2011–2022. EPA delayed the reporting window in April 2026. As of October 22, 2026, the proposed article, low-concentration, and other scope exemptions have not been finalized. Companies should preserve relevant records and screen applicability now, while matching any eventual filing to the final requirements.

The reporting window has moved again

The April 13, 2026 final rule sets the start at January 31, 2027, or 60 days after the effective date of the forthcoming substantive revisions, whichever is earlier. January 31 is a backstop start date, not a filing deadline. Older references to an October 13, 2026 general deadline reflect a superseded schedule.

The current regulation retains a six-month submission period for most reporters and twelve months for qualifying small manufacturers whose obligations arise exclusively from article imports. EPA has proposed changing the duration as part of the substantive revisions. Recheck the final rule before putting a definitive due date on the compliance calendar.

Basis: April 13, 2026 final rule: reporting start and January 2027 backstop ↗

Who should be preparing now?

Start with U.S. entities that manufactured PFAS or imported PFAS, mixtures, or PFAS-containing articles for commercial purposes in any year from January 1, 2011 through December 31, 2022. That can include chemical manufacturers, formulators importing ingredients, and industrial companies importing coated components, equipment, seals, or finished goods for their own operations. Confirm chemical identity against this rule's structural definition; the TRI list is not a substitute.

A company that only purchased from U.S. suppliers and processed or used those materials generally is not a reporter solely for that activity. Check whether it also imported directly or manufactured PFAS incidentally, including relevant byproducts. Current ownership of an old product is not, by itself, a reporting trigger. Small-company status does not provide a blanket exemption under the existing rule.

Basis: 40 CFR Part 705: current reporting scope and submission periods ↗ · EPA: TSCA PFAS applicability questions (use current rule for dates) ↗

What is excluded now, and what is only proposed?

The November 2025 scope changes remain proposals. If adopted as proposed, they would remove many article-only importers and qualifying low-concentration or incidental activities from reporting. That is a conditional planning scenario, not an established exemption. A company can have both excluded and reportable activities.

Activity or circumstance	Status as of October 22, 2026
Domestic processing or use without PFAS manufacture or import	Outside this rule's manufacturer/importer trigger; verify all activities.
Municipal solid waste imported for disposal or destruction; specified noncommercial federal-agency imports	Existing exclusions in 40 CFR 705.12.
PFAS imported within an article	Proposed exemption; current rule still covers qualifying imports.
PFAS in mixtures below the proposed 0.1% concentration cutoff	Proposed exemption; not a current safe harbor.
Qualifying byproducts, impurities, and non-isolated intermediates	Proposed exemptions subject to their specific conditions.
PFAS made or imported solely in small quantities for research and development	Proposed exemption; current streamlined reporting is not an exemption.
Small business or low annual production volume alone	No blanket exemption under the current rule.

Basis: 40 CFR Part 705: current reporting scope and submission periods ↗ · November 13, 2025 proposal: exemptions and proposed shorter reporting window ↗

Preserve records before commissioning broad testing

Use the rule's known-or-reasonably-ascertainable standard: information in the company's possession or control, plus what a similarly situated reasonable person would be expected to know. EPA's instructions do not require generating new test data solely for this reporting rule. A current sample also cannot establish every historical formulation or imported quantity.

ACP recommends an initial records review now, followed by targeted follow-up where it could change applicability or a reportable value. Keep an inquiry log and explain estimates and unavailable information. An unanswered supplier questionnaire is not automatically evidence of PFAS absence or a substitute for reasonable inquiry.

Assign an owner and identify legal entities, sites, acquisitions, and who acted as importer during 2011–2022.
Preserve purchasing and customs data, product specifications, historical SDSs, supplier statements, formulations, and production records.
Screen chemical identities, years, quantities, uses, worker exposure information, disposal, and existing health or environmental information.
Separate potential reporters, activities outside scope, and candidates for proposed exemptions; record the basis for each.
Monitor the final substantive rule, confirm the submission window, and update the applicability decision before filing through EPA's system.

Basis: EPA: TSCA PFAS reporting instructions (use current rule for dates) ↗ · 40 CFR Part 705: current reporting scope and submission periods ↗

Keep TSCA, TRI, and waste decisions connected

A future TSCA exemption would not automatically exempt a company from annual TRI reporting, disposal requirements, product restrictions, or potential cleanup liability. Reuse the underlying supplier and chemical data, but apply each program's definition, period, trigger, and exclusions separately.

Basis: EPA: TSCA section 8(a)(7) rule and proposed changes ↗ · EPA: PFAS chemicals of special concern and supplier notifications ↗

Practical facility support

Need a documented PFAS compliance decision?

ACP can help screen historical manufacture and imports, organize supplier inquiries and supporting records, document potential exemptions, and prepare a reporting plan aligned with the final rule.

Explore chemical compliance support ↗

Or email info@acp-ehs.com

Primary references

Confirm requirements against the current regulation, adopted code edition, authorized state program, and local agency procedures.