US Is Country of Origin of Software Products Written in US and Canada, CBP Says
The country of origin of software products programmed in the U.S. and Canada is the U.S. for government procurement purposes, CBP said in a final determination. Used for mobile devices and servers, the software’s open source code is written in…
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the U.S. before the source code is further written or modified in Canada and compiled into object code in the U.S., where it is also installed onto U.S.-origin discs. “CBP has consistently held that conducting a software build -- compiling source code into object code -- results in substantial transformation,” CBP said. As the source code was compiled into object code in the U.S., the U.S. is the country of origin for U.S. procurement, CBP said.