BIS guidance 2026-05-31 - license required for advanced computing items to D:5/Macau-headquartered entities regardless of location

PRIMARY BIS guidance PDF, fetched in full. Establishes the END-USER/parent-company limb of the regime that survives the AI Diffusion Rule's rescission: a licence is required to export advanced computing items to entities HEADQUARTERED in Country Group D:5 (per supplement no. 1 to part 740) or Macau, OR whose ULTIMATE PARENT COMPANY is headquartered there - even when the entity itself is located OUTSIDE D:5 or Macau. Guidance states the requirement was first introduced 2023-11-17 via the end-user control at 15 CFR 744.23(a)(3), covering ECCNs 3A090.a and .b, 4A090.a and .b and the .z items; that the January 2025 AI Diffusion Rule moved the '.a' items from 744.23(a) into 742.6 as a worldwide license requirement; and that BIS's May 2025 non-enforcement announcement does NOT remove this requirement. The requirement now sits at 742.6(a)(6)(iii)(A) for destinations outside the US, with an exception available only under a license exception at 740.2(a)(9)(ii). Two operational clauses matter for a supply record: bona fide data-centre operators otherwise operating consistently with the EAR are NOT required to cease ongoing use, storage, disposal or servicing of advanced computing items as a result of this guidance; and BIS explicitly invites voluntary self-disclosures under EAR 764.5.