; or (2) is produced by any plant or major component of a plant that is located outside the United States, if the plant or major component of a plant, whether made in the United States or a foreign country, itself is a direct product of United States-origin technology or software subject to the Export Administration Regulations that is specified in a covered Export Control Classification Number. (c) Destination scope requirements A foreign-produced item meets the destination scope requirements of this subsection if there is knowledge that the foreign-produced item is destined to Iran or will be incorporated into or used in the production or development of any part, component, or equipment subject to the Export Administration Regulations and produced in or destined to Iran. (d) License requirements (1) In general A license shall be required to export, reexport, or in-country transfer a foreign-produced item from abroad that meets the product scope requirements described in subsection (b) and the destination scope requirements described in subsection (c) and is subject to the Export Administration Regulations pursuant to this section. (2) Exceptions The license requirements of paragraph (1) shall not apply to— (A) food, medicine, or medical devices that are— (i) designated as EAR99; or (ii) not designated under or listed on the Commerce Control List; or (B) services, software, or hardware (other than services, software, or hardware for end-users owned or controlled by the Government of Iran) that are— (i) necessarily and ordinarily incident to communications; or (ii) designated as— (I) EAR99; or (II) Export Control Classification Number 5A992.c or 5D992.c, and classified in accordance with section 740.17 of title 15 Code of Federal Regulations