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1. It shall be prohibited to engage in any transaction, directly or indirectly, with ports and locks listed in Annex IV.

2. Annex IV shall include ports and locks that are:

(a) owned, operated or controlled by any natural or legal person, entity or body listed in Annex III;

(b) owned, operated, or controlled by a legal person, entity or body whose proprietary rights are directly or indirectly owned for 50 % or more by an entity listed in Annex III;

(c) owned, operated or controlled by a natural or legal person, entity or body acting on behalf or at the direction of an entity referred to in point (a) or (b) of this paragraph; or (d) used for the transfer of Iranian UAVs or missiles or related technologies or components thereof to Russia in support of its war of aggression against Ukraine.

3. Paragraph 1 shall not apply in the case of a vessel in need of assistance seeking a place of refuge, of an emergency port call for reasons of maritime safety, or for saving life at sea, or for humanitarian purposes, or for the urgent prevention or mitigation of an event likely to have a serious and significant impact on human health and safety or the environment, or as a response to natural disasters.