560.306—Iranian-origin goods or services; goods or services owned or controlled by the Government of Iran.
(1)
Services performed in Iran or by an entity organized under the laws of 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.
(1)
Goods grown, produced, manufactured, extracted or processed by the Government of Iran or goods in its possession or control; and
(d)
The terms services of Iranian-origin, Iranian-origin services, and services owned or controlled by the Government of Iran do not include:
(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 a person located in Iran.