During the 1970s, the U.S. adopted two sets of rules to prevent U.S. persons from complying with certain boycotts that conflict with U.S. foreign policy. The Department of Commerce's Office of Antiboycott Compliance (OAC) enforces the "Anti-Boycott Regulations," located at 15 C.F.R. Part 760. 

Similarly, the Department of Treasury and the Internal Revenue Service (IRS) administer the "Anti-Boycott Guidelines" under section 999 of the Internal Revenue Code of 1986. 

While the principal focus of the original anti-boycott laws apply to all boycotts imposed by foreign countries that are not sanctioned by the United Sates and to prevent discrimination against U.S. persons.

The antiboycott laws require that any U.S. person report quarterly any requests they have received to take any action to comply with, further, or support an unsanctioned foreign boycott. 

Global Trade Expertise can assist clients with identifying potential antiboycott violations and developing compliance processes and procedures to avoid committing such violations.