20Furthermore, in order to determine whether software falls under Article 71(1)(b)(i) or Article 71(1)(b)(iv), Conclusion No 26 of the Compendium of Customs Valuation Texts issued by the Customs Code Committee, referred to in Article 285 of that code, distinguishes between, first, the intellectual services necessary for the manufacture of the goods, which fall within the scope of Article 71(1)(b)(iv) of the Customs Code, and, secondly, the intangible components incorporated into the imported goods to make them function and which are not necessary for their production. According to the Customs Code Committee, those components are however an integral part of the end products, since they are connected to, or incorporated in, them and make it possible for them to function or improve the way in which they function. In addition, they add new functionality to those end products and thus contribute significantly to the value of the imported goods. They therefore fall, according to the Customs Code Committee, within Article 71(1)(b)(i) of that code.
Source: EUR-Lex, © European Union, 1998-2026. Reuse authorised under Decision 2011/833/EU.