When a U.S. export declaration is required, how should software be reported?

Software must be reported separately if it is subject to the Export Administration Regulations (EAR). This requirement arises because software can be classified under various export control categories depending on its functionality, technical capabilities, and potential military or dual-use applications. Separately reporting software allows for appropriate screening and compliance with the relevant export controls.

Including the software with hardware in a single export declaration could lead to non-compliance with export regulations, as each component may fall under different jurisdictional rules or restrictions. Reporting software separately ensures that it receives the necessary scrutiny to determine if licensing is required for the export, adhering to U.S. laws and regulations effectively.

The other choices do not reflect the necessity of precise reporting under EAR. Software cannot be disregarded in reporting altogether, nor can it be laxly combined with hardware without consideration, as both components may necessitate differentiated reporting based on their specific attributes and control requirements.