the proceeds from the sale or redemption of, any obligations held in the Account shall be credited to and form a part of the Account. (2) Prohibition on de minimis entries from certain countries (A) In general Not later than one year after the date of the enactment of the De Minimis Reciprocity Act of 2023 , and annually thereafter, the Secretary of the Treasury shall publish a list of countries the articles of which are not eligible for entry under subsection (a)(2)(C). (B) Criteria for inclusion (i) In general Not later than 180 days after the date of the enactment of the De Minimis Reciprocity Act of 2023 , the Secretary shall establish, and submit to Congress a report on, the conditions for including a country on the list required by subparagraph (A). (ii) Considerations In establishing under clause (i) conditions for including a country on the list required by subparagraph (A), the Secretary shall consider the following: (I) Violations by the country of the Act entitled An Act to ensure that goods made with forced labor in the Xinjiang Autonomous Region of the People’s Republic of China do not enter the United States market, and for other purposes , approved December 23, 2021 ( Public Law 117–78