341. May a non-U.S. person export, reexport, or provide to Iran hardware or software that is subject to Commerce's Export Administration Regulations (EAR) pursuant to 31 CFR § 560.540? 

Yes.  For purposes of the authorities administered by OFAC, 31 CFR § 560.540 authorizes the exportation, reexportation, or provision of certain hardware and software subject to the EAR by non-U.S. persons outside the United States.  See 31 CFR § 560.540(a)(2)(i) and (a)(3).  For example, a non-U.S. person manufacturer of smartphones that are (a) subject to the EAR because they contain more than a de minimis amount of U.S.-controlled content and (b) within the scope of the 31 CFR § 560.540 authorization may export the smartphones from its third-country manufacturing facility directly or indirectly to Iran.  See FAQs 1087–1089 and 1110.

Date Updated: May 16, 2024