# 31 C.F.R. § 560.304 (2026): Government of Iran

> Federal · Regulations · In force

URL: https://www.frixlaw.com/law-library/statutes/CFR_T31_P560_S560_304

## Section

- **Citation:** 31 C.F.R. § 560.304 (2026)
- **Heading:** Government of Iran
- **Jurisdiction:** Federal
- **Kind:** Regulations
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** Title 31 CFR: Money and Finance: Treasury / Chapter V: OFFICE OF FOREIGN ASSETS CONTROL, DEPARTMENT OF THE TREASURY / Part 560: IRANIAN TRANSACTIONS AND SANCTIONS REGULATIONS / Subpart C: General Definitions / § 560.304: § 560.304   Government of Iran.

## Text

The term
Government of
Iran
includes:
(a) The state and the Government of Iran, as well as any political subdivision, agency, or instrumentality thereof, including the Central Bank of Iran;
(b) Any person owned or controlled, directly or indirectly, by the foregoing;
(c) Any person to the extent that such person is, or has been, since the effective date, acting or purporting to act, directly or indirectly, for or on behalf of the foregoing; and
(d) Any other person determined by the Office of Foreign Assets Control to be included within paragraphs (a) through (c) of this section.
Note 1 to § 560.304:
The names of persons that the Office of Foreign Assets Control (OFAC) has identified as meeting this definition are published in the
Federal Register
and incorporated into OFAC's Specially Designated Nationals and Blocked Persons List (SDN List) with the identifier “[IRAN].” The SDN List is accessible through the following page on OFAC's website:
www.treasury.gov/sdn
. However, the property and interests in property of any persons meeting the definition of the term
Government of Iran
are blocked pursuant to § 560.211 regardless of whether the names of such persons are published in the
Federal Register
or incorporated into the SDN List.
Note 2 to § 560.304:
Section 501.807 of this chapter describes the procedures to be followed by persons seeking administrative reconsideration of OFAC's determination that they fall within the definition of the term
Government of Iran.
[77 FR 64666, Oct. 22, 2012, as amended at 81 FR 3332, Jan. 21, 2016; 83 FR 55271, Nov. 5, 2018]

## Nearby sections

- [31 C.F.R. § 560.301 (2026) § 560.301   Effective date.](https://www.frixlaw.com/law-library/statutes/CFR_T31_P560_S560_301.md)
- [31 C.F.R. § 560.303 (2026) § 560.303   Iran; Iranian.](https://www.frixlaw.com/law-library/statutes/CFR_T31_P560_S560_303.md)
- [31 C.F.R. § 560.304 (2026) § 560.304   Government of Iran.](https://www.frixlaw.com/law-library/statutes/CFR_T31_P560_S560_304.md)
- [31 C.F.R. § 560.305 (2026) § 560.305   Person; entity.](https://www.frixlaw.com/law-library/statutes/CFR_T31_P560_S560_305.md)
- [31 C.F.R. § 560.306 (2026) § 560.306   Iranian-origin goods or services; goods or services owned or controlled by the Government of Iran.](https://www.frixlaw.com/law-library/statutes/CFR_T31_P560_S560_306.md)
- [31 C.F.R. § 560.307 (2026) § 560.307   United States.](https://www.frixlaw.com/law-library/statutes/CFR_T31_P560_S560_307.md)
- [31 C.F.R. § 560.308 (2026) § 560.308   Importation of goods.](https://www.frixlaw.com/law-library/statutes/CFR_T31_P560_S560_308.md)
- [31 C.F.R. § 560.310 (2026) § 560.310   License.](https://www.frixlaw.com/law-library/statutes/CFR_T31_P560_S560_310.md)
- [31 C.F.R. § 560.311 (2026) § 560.311   General license.](https://www.frixlaw.com/law-library/statutes/CFR_T31_P560_S560_311.md)
- [31 C.F.R. § 560.312 (2026) § 560.312   Specific license.](https://www.frixlaw.com/law-library/statutes/CFR_T31_P560_S560_312.md)
- [31 C.F.R. § 560.313 (2026) § 560.313   Entity owned or controlled by the Government of Iran.](https://www.frixlaw.com/law-library/statutes/CFR_T31_P560_S560_313.md)
- [31 C.F.R. § 560.314 (2026) § 560.314   United States person; U.S. person.](https://www.frixlaw.com/law-library/statutes/CFR_T31_P560_S560_314.md)
- [31 C.F.R. § 560.315 (2026) § 560.315   Information or informational materials.](https://www.frixlaw.com/law-library/statutes/CFR_T31_P560_S560_315.md)
- [31 C.F.R. § 560.316 (2026) § 560.316   New investment.](https://www.frixlaw.com/law-library/statutes/CFR_T31_P560_S560_316.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/CFR_T31_P560_S560_304. Check the current official text before relying on it. Not legal advice.