[Code of Federal Regulations] [Title 31, Volume 3] [Revised as of July 1, 2005] From the U.S. Government Printing Office via GPO Access [CITE: 31CFR560.407] [Page 304-305] TITLE 31--MONEY AND FINANCE: TREASURY CHAPTER V--OFFICE OF FOREIGN ASSETS CONTROL, DEPARTMENT OF THE TREASURY PART 560_IRANIAN TRANSACTIONS REGULATIONS--Table of Contents Subpart D_Interpretations Sec. 560.407 Transactions related to Iranian-origin goods. (a) Importation into the United States from third countries of goods containing Iranian-origin raw materials or components is not prohibited if those raw materials or components have been incorporated into manufactured products or substantially transformed in a third country by a person other than a United States person. (b) Transactions relating to Iranian-origin goods that have not been incorporated into manufactured products or substantially transformed in a third country are prohibited. (c) Transactions relating to goods containing Iranian-origin raw materials or components are not prohibited if those raw materials or components [[Page 305]] have been incorporated into manufactured products or substantially transformed in a third country by a person other than a United States person.