Came across this story https://forums.theregister.com/forum/all/2021/04/05/who_me/#c_4233327 in a comment to an article about, shall we say, Customs foibles:

A friend of mine got pulled over by US Customs because of the reel of half-inch magtape sticking out his hand luggage.

Customs guy: what's on your tape, data or softtware?

Friend: why do you need to know?

Customs guy: if it's software, you need to pay import tax and duty. if it's data, you don't

Friend: it's data - it's input for testing a compiler