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?
OFAC's answer
Yes. For purposes of the authorities administered by OFAC, [31 CFR § 560.540](https://www.ecfr.gov/current/title-31/subtitle-B/chapter-V/part-560) 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](https://www.ecfr.gov/current/title-15/subtitle-B/chapter-VII/subchapter-C) 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](https://ofac.treasury.gov/faqs/search/1087+1088+1089) and [1110](https://ofac.treasury.gov/faqs/1110). Date Updated: May 16, 2024