; (B) a list of all significant incidents in which the Government of the People’s Republic of China used Hong Kong to circumvent such controls during the reporting period; and (C) a list of each official of the Government of the People's Republic of China that engaged in activities described in subparagraphs (A) and (B). (3) In consultation with the Secretary of the Treasury and the Secretary of Commerce— (A) an assessment of how the Government of the People’s Republic of China uses Hong Kong to circumvent duties on merchandise imported into the United States from the People’s Republic of China; (B) a list of all significant incidents in which the Government of the People’s Republic of China used Hong Kong to circumvent such duties during the reporting period; and (C) a list of each official of the Government of the People's Republic of China that engaged in activities described in subparagraphs (A) and (B). (4) In consultation with the Secretary of the Treasury, the Secretary of Homeland Security, and the Director of National Intelligence— (A) an assessment of how the Government of the People’s Republic of China uses Hong Kong to circumvent sanctions imposed by the United States or pursuant to multilateral regimes; (B) a list of all significant incidents in which the Government of the People’s Republic of China used Hong Kong to circumvent such sanctions during the reporting period