# 31 C.F.R. § 560.306 (2026): Iranian-origin goods or services; goods or services owned or controlled by the Government of Iran > Federal · Regulations · In force URL: https://www.frixlaw.com/law-library/statutes/CFR_T31_P560_S560_306 ## Section - **Citation:** 31 C.F.R. § 560.306 (2026) - **Heading:** Iranian-origin goods or services; goods or services owned or controlled by the 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 / § 560.306: § 560.306 Iranian-origin goods or services › goods or services owned or controlled by the Government of Iran. ## Text (a) Except as provided in paragraph (b) of this section, the terms goods of Iranian origin and Iranian-origin goods include: (1) Goods grown, produced, manufactured, extracted, or processed in Iran; and (2) Goods that have entered into Iranian commerce. (b) The terms goods of Iranian origin and Iranian-origin goods do not include the following categories of goods, provided that such goods were not grown, produced, manufactured, extracted, or processed in Iran: (1) Goods exported or reexported to Iran under an authorization issued pursuant to this part and that have subsequently been reexported from and are located outside of Iran; or (2) Goods transported on a vessel or aircraft, as well as the vessel or aircraft itself, that passed though Iranian territorial waters or stopped at a port or place in Iran en route to a destination outside of Iran and that have not otherwise come into contact with Iran. Note to paragraph ( b )(2) of § 560.306: Pursuant to this section, goods that are temporarily offloaded from a vessel in Iranian territorial waters or at a port or place in Iran and reloaded onto the same vessel or another vessel in the same location en route to a destination outside of Iran and that have not otherwise come into contact with Iran are not considered goods of Iranian origin. Similarly, goods that are offloaded from an aircraft at a place in Iran and reloaded onto the same aircraft or another aircraft in the same location en route to a destination outside of Iran and that have not otherwise come into contact with Iran are not considered goods of Iranian origin. (c) The terms services of Iranian origin and Iranian-origin services include: (1) Services performed in Iran or by an entity organized under the laws of Iran or any jurisdiction within Iran, or a person residing in Iran; and (2) Services performed outside Iran by a citizen, national or permanent resident of Iran who is ordinarily resident in Iran, or by an entity organized under the laws of Iran or any jurisdiction within Iran. an origin and Iranian-origin services include: (1) Services performed in Iran or by an entity organized under the laws of Iran or any jurisdiction within Iran, or a person residing in Iran; and (2) Services performed outside Iran by a citizen, national or permanent resident of Iran who is ordinarily resident in Iran, or by an entity organized under the laws of Iran or any jurisdiction within Iran. (d) The term goods or services owned or controlled by the Government of Iran includes: (1) Goods grown, produced, manufactured, extracted or processed by the Government of Iran or goods in its possession or control; and (2) Services performed by the Government of Iran. (e) The terms services of Iranian-origin, Iranian-origin services, and services owned or controlled by the Government of Iran do not include: (1) Diplomatic and consular services performed by or on behalf of the Government of Iran; (2) Diplomatic and consular services performed by or on behalf of the Government of the United States; or (3) Services performed outside Iran by an Iranian citizen or national who is resident in the United States or a third country, provided such services are not performed by or on behalf of the Government of Iran (other than diplomatic and consular services), an entity organized under the laws of Iran or any jurisdiction within Iran, or a person located in Iran. [77 FR 64666, Oct. 22, 2012, as amended at 81 FR 94257, Dec. 23, 2016] ## 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) --- Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/CFR_T31_P560_S560_306. 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