The US Treasury has designated eight Middle Eastern countries requiring international boycott reporting, with Form 5713 filings mandatory for businesses operating in or connected to these nations.
The US Department of the Treasury issued a Federal Register notice on 11 March 2026 identifying countries that may mandate participation in international boycotts. The designated nations are Iraq, Kuwait, Lebanon, Libya, Qatar, Saudi Arabia, Syria, and Yemen.
Businesses and individuals with connections to these listed countries must submit Form 5713 (International Boycott Report), subject to certain exemptions. This requirement applies to those conducting operations in these nations or maintaining ties with their governments, corporations, or citizens. Additionally, entities operating in unlisted countries must file if boycott participation becomes a precondition for conducting business there.