Hazardous chemicals which are carried on transportation vehicles, including rail cars, can be subject to EPCRA reporting when they are not under active shipping papers and have reached the consignee identified on the shipping papers. See House Report No. 99-962 (Committee of Conference), October 3, 1986. 99 Cong. Conf. H. Report 962, at 311, which clarifies that the exemption under Section 327 relating to storage “is limited to the storage of materials which are still moving under active shipping papers and which have not reached the ultimate consignee. This is consistent with the manner in which storage facilities are treated under the Hazardous Materials Transportation Act, which is administered by the Department of Transportation (DOT).”