The customs authorities are currently paying particular attention to the question of whether separately supplied software may be treated as integral to imported equipment. Increasingly, the customs authorities are not only evaluating the circumstances of the sale of goods for shipment to the EAEU but are also examining the arrangements through which the imported goods and software are subsequently sold.
This means that when hardware and software are sold by an entity that is both the seller of the goods and the rights owner of the software, it is important to determine whether or not it is possible for the importer and/or the end consumer to use the imported goods without using the licensed software.
The favourable outcome of the dispute hinged specifically on the fact that the imported goods were a self-contained product capable of carrying out the operational and technical functions for which it was intended.
However, since, at the time of writing, there have been no rulings from higher courts on the case concerned, it is too early to assert the establishment of a firm judicial position on this issue.