31 CFR §560.542

1. (a)The importation into the United States of human remains for burial, cremation, or interment, as well as of coffins or other receptacles containing such human remains, from Iran is authorized.
2. (b)The importation into the United States for non-commercial purposes of finished tombstones or grave markers of Iranian origin is authorized.
3. (c)The direct or indirect exportation from the United States, or by a United States person, wherever located, of human remains for burial, cremation, or interment, as well as of coffins or other receptacles containing such human remains, to Iran is authorized.
4. (d)This section does not authorize the importation into the United States of Iranian-origin cultural property or other items of archaeological, historical, or rare scientific importance.