OOCC Toll Processing Membership

​Effective January 1, 2026, California law formally classifies toll processors and custom millers as handlers under the Olive Oil Commission of California. This means that if you process or mill olives into olive oil on behalf of a producer, you may be subject to the same assessment collection and remittance responsibilities as other handlers.

These requirements apply when toll processing or custom milling is performed for a producer whose oil results in 5,000 gallons or more during the season. Producers below the 5,000-gallon threshold are not subject to assessments.
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To support implementation, the OOCC has provided the resources below to help clarify applicability, responsibilities, and compliance requirements for toll processors and custom millers.


Industry Toll Processing Update

Toll Processing Decision tree
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Toll Processing Responsibilities

​​Toll processors classified as handlers are required to complete and submit reporting forms to the OOCC each year to document oil production, inventory, and producer activity associated with qualifying producers.

Form A - Quality and Production Annual Data
​Form A captures oil production and inventory information for each lot produced or held by the handler.

1. Report one row per lot of oil, including all oil produced during the current harvest and any remaining inventory from the prior harvest held as of December 31.
2. Section I (Lot Identification & Volume) must be submitted by December 31 to support CDFA sampling and scheduling.

• Sections II & III (Quality Testing & Supporting Information) must be submitted by February 28.
• All required testing and documentation must be completed prior to submission.
• Forms must be submitted electronically and must be complete to be accepted. ​

Form B - Assessment and Producer Information
​Form B captures producer-level activity for oil produced through toll processing.
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• Report one row per producer with oil production of 5,000 gallons or more at your facility.
• Each entry must represent a legally distinct business entity, identified by a valid California Secretary of State (SOS) Number or EIN.
• Do not separate entries by ranch, parcel, or address-aggregate all production under the same legal entity into one entry.
• Report total volume by varietal for each producer. All varietals must be listed; “blend” alone is not sufficient (estimated percentages are acceptable).
• Form B must be submitted by February 28 each year.
• Forms must be submitted electronically and must be complete to be accepted.