Times change
In the early 80s we imported the SPICE simulation system from the US to the UK, on magtape. At the time there was duty & tax to be paid on the import of the physical medium, but no mention of it for the software, the rules hadn't caught up with valuable intangibles like programs. I had the job of copying the software to a new tape, so that the original could be re-exported within the 2-3 week window which meant we had nothing to pay.