Country of Origin Requirements For Intangible Software

The Government Contractor
June 11, 2014

Tom Barletta and Greg McCue co-authored "Country of Origin Requirement For Intangible Software," published on June 11 in The Government Contractor, Vol. 56, No. 22.  The article discusses two CBP rulings that addressed the country of origin under the TAA of software to be sold to the US government by electronic download upon purchase.  In those two rulings, CBP examined the various steps in the software development process and where each occurred and focused on the “software build” as the action that effected a “substantial transformation” and thus determined the country of origin of the software.