Software and customs clearance?

Software and customs clearance?

A colleague from my network asked me the following question, which I would like to address: “Is there anything that needs to be considered when software (especially without hardware) is delivered abroad?

This question is interesting from two points of view:

From a customs perspective, software does not constitute goods. No customs declaration is therefore required for the import and export of software, provided it is sent via the internet, cloud, download, etc.

However, if the import/export takes place on hardware (DVD, EProm, control unit, laptop, etc.), a customs declaration is required for the hardware. It should be noted that the value of the software must be added to the value of the hardware.

From an export control perspective, software is a technology whose export may well be subject to authorisation if the software is to be considered dual-use goods or is otherwise subject to country-specific sanctions. Caution is therefore advised here!

So you can see that the topic of software is definitely relevant in the context of customs and foreign trade.

Have you ever been in a similar situation? You are also welcome to write me a message.