Evasion... (Score 1)

For all you people who think you can evade this 10% restriction by imbedding the code in a gigabyte of garbage, may I point out 31 C.F.R. 560.203?

Also, shipping the goods from the United States to some other country, with the understanding that individuals in that country will then ship them to Iran, is also illegal. See U.S. v. Ehsan, 163 F.3d 855 (4th Cir. 1998).