; and (B) that were seized by U.S. Customs and Border Protection at ports of entry for entering the United States illegally; (2) a description of such articles; (3) the country of origin of such articles, to the extent feasible; and (4) the aggregate fair retail value of such articles in the country of shipment. (b) Government Accountability Office assessment of shortcomings in information sharing (1) In general Not later than one year after the date of the enactment of this Act, the Comptroller General of the United States shall submit to Congress a report assessing— (A) shortcomings in information shared through the International Trade Data System established pursuant to section 411(d) of the Tariff Act of 1930 ( 19 U.S.C. 1411(d) ) among Federal agencies participating in that system; (B) implications of those shortcomings with respect to the enforcement of regulations; and (C) the establishment of memoranda of understanding by the Secretary of the Treasury with Federal agencies participating in the International Trade Data System pursuant to section 411(d)(4)(A)(ii) of the Tariff Act of 1930, as amended by section 4. (2) Form The report required by paragraph (1) shall be submitted in unclassified form, but may include a classified annex. (c) Appropriate congressional committees defined In this section, the term appropriate congressional committees means— (1) the Committee on Finance and the Committee on Homeland Security and Governmental Affairs of the Senate; and (2) the Committee on Ways and Means and the Committee on Homeland Security of the House of Representatives.