[Regarding] soil from outside the Land [of Israel] which was brought on a boat to the Land [of Israel] —- [produce growing in it] is obligated in tithes and in [the laws of] Sheviis. R' Yehudah said: When [is this so]? When the boat is touching [the ground].  [Regarding] a dough which was kneaded with fruit juice —- it is obligated in challah, and it may be eaten with unclean hands.

[Regarding] produce from outside the Land [of Israel] which entered the Land —- it is obligated in challah.  [If produce] was exported from here to there —- R' Eliezer obligates [it in challah], but R' Akiva exempts [it].