; and (2) shall prohibit the entry of such goods at any of the ports and the United States, and shall otherwise prohibit the importation of such goods, in accordance with section 307 of the Tariff Act of 1930 ( 19 U.S.C. 1307 ). (b) Exception The requirements of paragraphs (1) and (2) of subsection (a) shall not apply with respect to covered goods if the Commissioner determines that the importer of record of the covered goods has demonstrated by clear and convincing evidence that such goods do not contain cobalt refined in the PRC. (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 to apply the exception under subsection (b) with respect to any covered goods, a report identifying the evidence for such determination. (d) Regulations The Commissioner may prescribe regulations— (1) to implement subsection (b)