Source: U.S. Department of the Treasury – OFAC
a)(l) The reexportation by a non-U.S. person of Eligible Aircraft to Iran on temporary sojourn is authorized, provided all of the criteria set forth in paragraph (b) are satisfied.
(2) For purposes of this general license, the term “Eligible Aircraft” means a U.S.-origin fixed-wing civil aircraft or non-U.S.-origin fixed-wing civil aircraft of which U.S.-controlled content constitutes 10 percent or more of the total value and that is (i) classified under Export Control Classification Number (ECCN)9A99l.b on the Commerce Control List (CCL) of the Export Administration Regulations (15 C.F.R. parts 730 -774) (EAR), and (ii) registered in a jurisdiction other than the United States or any country in Country Group E:1 of Supplement No. 1 to Part 740 of the EAR, which
includes Iran. See 31 C.F.R. §§ 560.205(b)(2) and 560.420 for information on what constitutes U.S.-controlled content….