; and (C) meet or have made significant progress towards meeting the criteria in subsections (b)(2) through (b)(5). (2) Entities described The entities described in this paragraph are the following: (A) Entities that produce or process precious and semiprecious gemstones. (B) Entities that sell or export precious and semiprecious gemstones from Burma or articles of jewelry containing such gemstones. (b) Criteria described The criteria described in this subsection are the following with respect to an entity: (1) The entity publicly discloses beneficial ownership, as such term is defined for purposes of the Myanmar Extractive Industry Transparency Initiative (Myanmar EITI), and the entity is not owned or controlled, either directly or indirectly, by the Burmese military or security forces, any current or former senior Burmese military officer, or any person sanctioned by the United States pursuant to any relevant sanctions authority. (2) The entity publicly discloses any politically exposed persons as defined by the Extractive Industry Transparency Initiative who are beneficial owners as defined under the Myanmar EITI. (3) The entity publicly discloses valid authorization, license, or permit to produce, process, sell, or export minerals or gemstones, as applicable. (4) The entity publicly discloses payments to the Government of Burma, including tax and non-tax, license, or royalty payments, and other payments or contract terms as may be required under Myanmar Extractive Industry Transparency Initiative standards. (5) The entity undertakes robust due diligence, in line with the OECD Due Diligence Guidance for Responsible Supply Chains of Minerals from Conflict-Affected and High-Risk Areas, including public reporting. (c) Publication of list The Secretary of State shall publish the list under subsection (a) and shall periodically update such list as appropriate. (d) Guidance The Secretary of State shall issue guidance to relevant companies regarding supply-chain due diligence best practices applicable to importation