; or (2) an entity organized under the laws of the United States or of any jurisdiction within the United States, including a foreign branch of such an entity. . (b) Clerical amendment The table of contents for the North Korea Sanctions and Policy Enhancement Act of 2016 is amended by inserting after the item relating to section 211 the following: Sec. 212. Enforcement of United Nations sanctions with respect to crude oil and refined petroleum products. . 405. Sanctions with respect to sourcing, manufacture, trade, or distribution of illicit substances Section 104(a)(6) of the North Korea Sanctions and Policy Enhancement Act of 2016 ( 22 U.S.C. 9214(a)(6) ) is amended by striking narcotics trafficking and inserting trafficking of, or facilitation of the souring, manufacture, trade, or distribution of methamphetamines, narcotics including opioids such as fentanyl, and other illicit substances, . 406. Report on certain entities conducting business with the Democratic People’s Republic of Korea (a) In general Not later than 90 days after the date of the date of the enactment of this Act, the President shall submit to the appropriate congressional committees a report that includes the following: (1) A list of entities that, during the 12-month period preceding submission of the report, have imported or exported any goods, services, or technology to or from the Democratic People’s Republic of Korea valued at more than $100,000,000. (2) A list of entities in the People's Republic of China, the Russian Federation, and other countries outside of the Democratic People’s Republic of Korea that are known to employ significant numbers of laborers from the Democratic People’s Republic of Korea. (3) For each country that hosts significant numbers of such laborers, a list of specific economic sectors in which such laborers are most commonly used. (b) Form The report required by subsection (a) shall be submitted in unclassified form, but may include a classified annex. (c) Briefing The President shall brief the appropriate