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1. It shall be prohibited to engage, directly or indirectly, in any transaction with:

(a) a legal person, entity or body established outside the Union that is a credit or financial institution or an entity providing crypto assets services, involved in transactions that facilitate, directly or indirectly, activities by or otherwise supporting persons, entities or bodies engaged in activities referred to in Article 2(3), as listed in Annex IV to this Regulation; or (b) a legal person, entity or body providing technical or operational assistance to natural or legal persons, entities or bodies engaged in activities referred to in Article 2(3), as listed in Annex IV to this Regulation.

2. The prohibition in paragraph 1 shall not apply to transactions that are:

(a) necessary for the export, sale, supply, transfer or transport of pharmaceutical, medical, or agricultural and food products, including wheat and fertilisers;

(b) strictly necessary to ensure access to judicial, administrative or arbitral proceedings in a Member State, as well as for the recognition or enforcement of a judgment or an arbitration award rendered in a Member State, provided that such transactions are consistent with the objectives of this Regulation and those of Council Decision (CFSP) 2024/2643 (); or (c) necessary for humanitarian purposes, such as delivering or facilitating the delivery of assistance, including medical supplies, food, or the transfer of humanitarian workers and related assistance or for evacuations.