A How should software products be valued on an SED?
Packaged vs. customized software: According to the U.S. Census Bureau and 15 C.F.R. 30.55 as amended, the full commercial value of a software product should be reported on the SED for mass market (packaged) software, which is “defined as software that is generally available to the public by being sold from stock at retail selling points or directly from the software developer or supplier” via mail order, telephone or electronic mail order and “is designed for installation by the user without further substantial technical support by the supplier.” For exports of customized software, the Census Bureau requires only the value of the underlying medium be on the SED (assuming this value is less than $2500, no SED is required). Software delivered electronically: A SED is not required for “intangible exports of software and technology, such as downloaded software and technical data, including technology and software that requires an export license and mass market software exported electronica
