; (4) describes authorities to seize or destroy covered goods denied entry to the United States; and (5) describes measures to address child labor and forced labor in the mining, production, smelting, or processing of metals or minerals, in particular cobalt and lithium and their derivatives, in the DRC. (b) Matters To be included The strategy required by subsection (a) shall include the following: (1) A list of— (A) covered goods; (B) entities that refine cobalt in the PRC; (C) entities that mine cobalt in the PRC and whether any of these entities operate in the Xinjiang Uyghur Autonomous Region (XUAR); (D) entities that import covered goods in the United States; (E) entities, in the DRC, owned or controlled by PRC entities, or financed by PRC state-owned banks or institutions that mine or process cobalt