“(a) In General.—The Commissioner of U.S. Customs and Border Protection shall, except as provided by subsection (b), apply a presumption that, with respect to any goods, wares, articles, and merchandise mined, produced, or manufactured wholly or in part in the Xinjiang Uyghur Autonomous Region of the People’s Republic of China or produced by an entity on a list required by clause (i), (ii), (iv) or (v) of section 2(d)(2)(B)—“(1) the importation of such goods, wares, articles, and merchandise is prohibited under section 307 of the Tariff Act of 1930 (19 U.S.C. 1307); and
“(2) such goods, wares, articles, and merchandise are not entitled to entry at any of the ports of the United States.
“(b) Exceptions.—The Commissioner shall apply the presumption under subsection (a) unless the Commissioner determines—“(1) that the importer of record has—“(A) fully complied with the guidance described in section 2(d)(6) and any regulations issued to implement that guidance; and
“(B) completely and substantively responded to all inquiries for information submitted by the Commissioner to ascertain whether the goods were mined, produced, or manufactured wholly or in part with forced labor; and
“(2) by clear and convincing evidence, that the good, ware, article, or merchandise was not mined, produced, or manufactured wholly or in part by forced labor.
“(c) Report Required.—The Commissioner shall submit to the appropriate congressional committees and make available to the public, not later than 30 days after making a determination of an exception under subsection (b), a report identifying the good and the evidence considered under subsection (b).
“(d) Regulations.—The Commissioner may prescribe regulations—“(1) to implement paragraphs (1) and (2) of subsection (b); or
“(2) to amend any other regulations relating to withhold release orders in order to implement this section.
“(e) Effective Date.—This section takes effect on the date that is 180 days after the date of the enactment of this Act [Dec. 23, 2021].