Frequently asked questions:
Are there any duties due on imported software from 3rd countries?
Services or intangible goods such as software are imported into the EU duty free. However, if software developed in the EU is incorporated into a good in a third country e.g. a car in Japan and that car is imported into the EU, the importer could avoid paying duties on the value of the EU software if he made use of the outward processing procedure. See more here.