Lookback Period (2011–2022)

The lookback period under TSCA Section 8(a)(7) is the historical timeframe for which manufacturers (including importers) must report PFAS-related data. The rule requires reporting for each year between January 1, 2011, and December 31, 2022, in which a company manufactured or imported PFAS or PFAS-containing products. This 12-year retrospective window was mandated by the National Defense Authorization Act (NDAA) for Fiscal Year 2020.

NDAA FY2020 §7351; 40 CFR §705.15; TSCA §8(a)(7).

The lookback period creates a significant data gathering challenge. Companies must reconstruct historical PFAS usage data going back over a decade. For many companies—especially those that imported PFAS-containing articles—this data may be difficult or impossible to locate. EPA has acknowledged this challenge: the reporting instructions allow companies to use reasonable estimates when exact data is unavailable, but the basis for estimation must be documented. Companies should begin data archaeology early, mining procurement records, supplier communications, formulation databases, and ERP systems.

A consumer electronics company imported smartphones with PFAS-containing conformal coatings from 2015 to 2022. To comply with TSCA 8(a)(7), the company must report, for each year, the PFAS identity (to the extent known), volumes imported, categories of use, and disposal information. If exact volumes are unavailable, the company can submit reasonable estimates with documentation of the estimation methodology.