IMPS04600 | Value for import VAT: normal rules: imported computer software

The tax treatment at importation depends on whether the software is classified as a supply of goods or services, or on whether it is defined as ‘normalised’ or ‘specific’ software, see Goods you do not include when valuing for import VAT.

This guidance gives full details on how supplies are classified and explains how to decide whether software is ‘normalised’ or ‘specific’.