On 21 December 2021, the General Department of Customs issued new guidance on importing software.
Software is classified as “system software” or “application software”.
“System software” allows the user to operate or control a machine or equipment, and the software is integrated into that machine or equipment.
“Application software” enables data processing equipment (e.g. a desktop computer, laptop, tablet) to perform a specific task or produce a particular outcome at the user’s request. The software is installed in such equipment.
The import of software can be via the internet or an intermediate like a temporary storage medium.
Source WTS
