Here’s the answer. Manifest procedures for shipments of containers that do not meet the EPA definition of “empty” (as defined in 40 CFR 261.7) are addressed in the federal regulations at 40 CFR 263.21(b) and 40 CFR 264/265.72.
Container residues, which are residues that exceed the quantity limitations for an “empty container,” are considered a manifest discrepancy, and the manifest’s “Item 18a, Discrepancy Indication Space” must be completed.
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In short, the containers that contain residual waste must be manifested when they are being shipped from the transfer facility to another destination.
While the manifest regulations do not specifically address the situation described by the customer at a transfer facility, the provisions that apply to “regulated quantities of container residues,” as set forth at 40 CFR 263.21(b)(2)(i), would appear to apply, as they address the situation in which the transporter is not delivering the entire quantity of hazardous waste that he accepted from the generator.
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The drums whose contents were put in the tank truck, but which still contain residual waste, would be considered an example of a "manifest discrepancy" as per 40 CFR 264.72(a)(3) on the manifest received from the generator. A new manifest would be necessary for their further shipment.
If the drums containing residual waste are being sent back to the generator, the procedures described in 40 CFR 264.72(f) would apply. If the drums are being sent to another facility, the procedures described in 40 CFR 264.72(e) would apply.