A COAR user guide can be viewed and/or downloaded here: HTML5 COAR User Guide.pdf
The first buyer of raw fish, persons who catch and process fish, and persons who catch and have fish processed by another business are required to file an annual report of their purchasing and processing activities. This report is called the Commercial Operator's Annual Report (COAR) and is due by April 1 of the following year. The National Marine Fisheries Service also requires COAR reports from processing vessels operating in federal waters of the Exclusive Economic Zone.
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