(a) Transactions relating to goods containing petroleum or petroleum products of Syrian origin are not prohibited by Sec. 542.208 or Sec. 542.209 if the petroleum or petroleum products 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 petroleum or petroleum products of Syrian origin that have not been incorporated into manufactured products or substantially transformed in a third country, including those that have been transshipped through a third country, are prohibited.