Are hazardous chemicals in transportation subject to EPCRA 311/312?

Are hazardous chemicals in transportation subject to material safety data sheet (MSDS) reporting under Section 311 and Tier II hazardous chemical inventory reporting under Section 312 of EPCRA (40 CFR 370)?

Section 327 of EPCRA exempts from any reporting requirement, other than the Section 304 notification requirements, substances or chemicals in transportation or being stored incident to transportation. Transportation vehicles can be considered to be a covered part of a facility and the substances carried on these vehicles can be subject to reporting when they are not under active shipping orders. For example, a shipment at a railyard under active shipping papers would be exempt and would not be subject to the reporting requirements of Sections 311 and 312. However, tank car storage that is not under active shipping papers would not be exempt under Section 327 and would be subject to the reporting requirements of Sections 311 and 312.