40 CFR §713.13

1. (a)Persons who manufacture (including import) mercury in amounts greater than or equal to 2,500 lbs. for elemental mercury or greater than or equal to 25,000 lbs. for mercury compounds for a specific reporting year must report, as applicable:
   1. (1)Country(ies) of origin for imported mercury;
   2. (2)Country(ies) of destination for exported mercury; and
   3. (3)NAICS code(s) for mercury distributed in commerce.
2. (b)All other persons who manufacture (including import) mercury must report, as applicable:
   1. (1)Country(ies) of origin for imported mercury;
   2. (2)Country(ies) of destination for exported mercury; and
   3. (3)NAICS code(s) for mercury distributed in commerce.
3. (c)Persons who report sales of mercury-added products to IMERC must report, as applicable:
   1. (1)Country(ies) of origin for imported products;
   2. (2)Country(ies) of destination for exported products; and
   3. (3)NAICS code(s) for products distributed in commerce.
4. (d)All other persons who manufacture (including import) mercury-added products must report, as applicable:
   1. (1)Country(ies) of origin for imported products;
   2. (2)Country(ies) of destination for exported products; and
   3. (3)NAICS code(s) for products distributed in commerce.
5. (e)Persons who otherwise intentionally use mercury in a manufacturing process, other than the manufacture of a mercury compound or a mercury-added product, must report, as applicable:
   1. (1)Country(ies) of destination for exported final product(s); and
   2. (2)NAICS code(s) for mercury in final product(s) distributed in commerce.