; and (B) provide the importer with an opportunity to provide additional information to demonstrate that the importer is in compliance with subsections (a) and (b). (4) Information from outside sources Not later than 180 days after the date of the enactment of the FOREST Act of 2023 , the Commissioner shall establish a process for receiving information from persons outside U.S. Customs and Border Protection indicating that a covered commodity may be being imported in violation of this section. (5) Report required Not later than 2 years after the date of the enactment of the FOREST Act of 2023 , and annually thereafter, the Commissioner, with input from the heads of relevant Federal agencies, shall submit to Congress a report on the enforcement of this section that includes, for the year preceding submission of the report— (A) the number of audits conducted by Federal agencies of importers of record to detect potential violations of this section; (B) the number of instances in which information was submitted to the Commissioner under paragraph (4); (C) the number of investigations initiated into possible violations of this section; (D) the number of notices to importers under paragraph (3) with respect to such violations; (E) the number of such investigations initiated based on information submitted to the Commissioner under paragraph (4); (F) the results of cases adjudicated following such an investigation; (G) the number of such investigations pending as of the date of the report