Are goods that are unloaded from a ship in an Iranian port, put on a truck, and driven out of the boundaries of the port or place of unloading considered to be Iranian-origin goods?
OFAC's answer
Yes. These goods have otherwise come in contact with Iran and thus do not fall within the carve-out to the definition of Iranian-origin goods or goods of Iranian-origin at section [560.306](https://www.ecfr.gov/cgi-bin/retrieveECFR?gp=&SID=e3c4494665db57ce61ce4c1445726e8e&mc=true&r=PART&n=pt31.3.560#se31.3.560_1306) (b)(2) of the [ITSR](https://www.ecfr.gov/cgi-bin/retrieveECFR?gp=&SID=e3c4494665db57ce61ce4c1445726e8e&mc=true&r=PART&n=pt31.3.560) . However, if these goods are being [exported or reexported to Iran](https://ofac.treasury.gov/faqs/485) under an authorization issued pursuant to the ITSR and they subsequently are reexported from and are located outside of Iran, they would fall within the carve-out to the definition of Iranian-origin goods or goods of Iranian-origin at section 560.306(b)(1) of the ITSR.