19 U.S.C. § 4392

(a) In general Not later than January 15 of each calendar year that begins on or after the date that is 270 days after February 24, 2016 , the Commissioner, in consultation with the Secretary of Commerce and the Director of U.S. Immigration and Customs Enforcement, shall submit to the Committee on Finance of the Senate and the Committee on Ways and Means of the House of Representatives a report on the efforts being taken to prevent and investigate the entry of covered merchandise into the customs territory of the United States through evasion. (b) Contents Each report required under subsection (a) shall include— (1) for the calendar year preceding the submission of the report— (A) a summary of the efforts of U.S. Customs and Border Protection to prevent and investigate the entry of covered merchandise into the customs territory of the United States through evasion; (B) the number of allegations of evasion received, including allegations received under subsection (b) of section 1517 of this title , and the number of such allegations resulting in investigations by U.S. Customs and Border Protection or any other Federal agency; (C) a summary of investigations initiated, including investigations initiated under subsection (b) of such section 1517 of this title , including— (i) the number and nature of the investigations initiated, conducted, or completed; and (ii) the resolution of each completed investigation; (D) the amount of additional duties that were determined to be owed as a result of such investigations, the amount of such duties that were collected, and, for any such duties not collected, a description of the reasons those duties were not collected; (E) with respect to each such investigation that led to the imposition of a penalty, the amount of the penalty; (F) an identification of the countries of origin of covered merchandise determined under subsection (c) of such section 1517 of this title to be entered into the customs territory of the United States through evasion; (G) the amount of antidumping and countervailing duties collected as a result of any investigations or other actions by U.S. Customs and Border Protection or any other Federal agency; (H) a description of the allocation of personnel and other resources of U.S. Customs and Border Protection and U.S. Immigration and Customs Enforcement to prevent and investigate evasion, including any assessments conducted regarding the allocation of such personnel and resources; and (I) a description of training conducted to increase expertise and effectiveness in the prevention and investigation of evasion; and (2) a description of processes and procedures of U.S. Customs and Border Protection to prevent and investigate evasion, including— (A) the specific guidelines, policies, and practices used by U.S. Customs and Border Protection to ensure that allegations of evasion are promptly evaluated and acted upon in a timely manner; (B) an evaluation of the efficacy of those guidelines, policies, and practices; (C) an identification of any changes since the last report required by this section, if any, that have materially improved or reduced the effectiveness of U.S. Customs and Border Protection in preventing and investigating evasion; (D) a description of the development and implementation of policies for the application of single entry and continuous bonds for entries of covered merchandise to sufficiently protect the collection of antidumping and countervailing duties commensurate with the level of risk of not collecting those duties; (E) a description of the processes and procedures for increased cooperation and information sharing with the Department of Commerce, U.S. Immigration and Customs Enforcement, and any other relevant Federal agencies to prevent and investigate evasion; and (F) an identification of any recommended policy changes for other Federal agencies or legislative changes to improve the effectiveness of U.S. Customs and Border Protection in preventing and investigating evasion. (c) Public summary The Commissioner shall make available to the public a summary of the report required by subsection (a) that includes, at a minimum— (1) a description of the type of merchandise with respect to which investigations were initiated under subsection (b) of section 1517 of this title ; (2) the amount of additional duties determined to be owed as a result of such investigations and the amount of such duties that were collected; (3) an identification of the countries of origin of covered merchandise determined under subsection (c) of such section 1517 of this title to be entered into the customs territory of the United States through evasion; and (4) a description of the types of measures used by U.S. Customs and Border Protection to prevent and investigate evasion.