; and (ii) steps taken to assess and mitigate the risks that the point of origin was subject to illegal deforestation on or after the date of the enactment of the FOREST Act of 2023 ; or (B) (i) all possible points of origin that could have contributed to the supply chain of the covered commodity, if mixing or points of aggregation exist within the supply chain; and (ii) steps taken to assess and mitigate the risks that any possible points of origin were subject to illegal deforestation on or after such date of enactment. (3) Guidance Not later than 90 days after the date of the enactment of the FOREST Act of 2023 , and as appropriate thereafter, the Secretary of Homeland Security— (A) shall publish guidance on what constitutes reasonable care under paragraph (1) and sufficient information under paragraph (2), which may include guidance with respect to specific commodities, as appropriate; and (B) may, as appropriate, issue guidance about the potential role of third-party certifications assisting importers with meeting the requirements of this section. (4) Trusted trader program (A) In general Not later than one year after the date of the enactment of the FOREST Act of 2023 , the Commissioner of U.S. Customs and Border Protection (in this section referred to as the Commissioner ) shall establish a program to streamline the requirements of this section for importers that have demonstrated— (i) a transparent and credible due diligence system; and (ii) a track record of compliance, supply chain traceability and transparency, and sourcing of products not made wholly or in part of a covered commodity produced on land that undergoes illegal deforestation. (B) Audits The Commissioner shall carry out, and publish the results of, regular, random audits of participants in the program established under subparagraph (A)— (i) to assess the compliance of participants with the requirements of the program