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C Is customized software treated differently from packaged software in terms of assessing tariffs?

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C Is customized software treated differently from packaged software in terms of assessing tariffs?

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U.S. Census Bureau regulations treat U.S. exports of customized software differently from packaged software in terms of Shipper’s Export Declaration (SED) reporting (see 4A below). However, most overseas customs agencies treat the two types of software the same in terms of assessing tariffs on imports.

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