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 鈥榥ormalised鈥� or 鈥榮pecific鈥� 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 鈥榥ormalised鈥� or 鈥榮pecific鈥�.