Yes. GL D-2 continues to authorize the exportation, reexportation, or provision to Iran by U.S. persons located outside of the United States of certain specified hardware and software items that are not subject to the EAR. See GL D-2, paragraphs (a)(2)(ii) and (a)(3). GL D-2 continues to extend this authorization to an entity owned or controlled by a U.S. person and established or maintained outside the United States (“a U.S.-owned or -controlled foreign entity”), subject to the conditions set forth in 31 C.F.R. § 560.556. See GL D-2, Note 2 to paragraph (a). For example, an overseas branch of a U.S. company or a U.S.-owned or -controlled foreign entity may export to Iran, from a location outside the United States, certain hardware or software that is not subject to the EAR (including foreign-origin hardware or software containing less than a de minimis amount of U.S. controlled content) if the hardware or software is within the scope of the GL D-2 authorization. GL D-2 also authorizes the exportation, reexportation, or provision of certain fee-based software that is not subject to the EAR because it is described in section 734.3(b)(3) of the EAR.
Date Updated: January 11, 2023