Dear Cygwin,

My name is Michelle Hahn and I am a Tax Consultant I in the export controls 
practice at Deloitte. We are conducting an internal risk assessment of our 
client's third party software, which includes Cygwin. We would like to know if 
you have assigned an export control classification to Cygwin. If so, can you 
please share the ECCN with us. Export control classification numbers (sometimes 
called ECCNs) are specific alpha numeric codes that indicate whether the 
product or software needs an authorization to be exported. Some examples of 
export classification numbers for software could be 5A002, 5D002, or 5A992. If 
not, can you please answer the following questions related to the application 
and its capabilities:

1
What is the commercial purpose of the application?
2
Is one of the primary functions of the application communications/networking 
e.g. chatting or instant messaging using text, images and video?
3
Has the software been designed for use with any machinery? i.e. Operation of a 
device such as exploration equipment? If yes, please provide details
4
How can the software be purchased e.g. through a website or as part of a 
service provision?
5
Which devices is the software typically downloaded to? i.e. phone, tablet, 
asset shared computer?
6
Does the software (including any of the sub applications) contain, use or call 
encryption (information security) functionality?

Please in your answer provide details of the sub applications with such 
functionality.
7
How does the software utilize cryptography? (commercially, what is it used for 
- i.e.. sending and receiving information, etc.)
8
Is the encryption functionality of the software limited to performing any of 
the following:
1.a "Authentication"
1.b "Digital Signature"
1.c "Data integrity"
1.d "Non-repudiation"
1.e Digital rights management including the execution of copy-protected 
software 1.f Encryption or decryption in support of entertainment, mass 
commercial broadcasts or medical records management; or,
1.g Key management in support of any function described above
9
Can users access or change cryptographic functionality in the software?
10
Is the software designed or modified to perform cryptanalytic functions?

Thank you,

Michelle Hahn
She/Her/Hers
Tax Consultant I | Global Trade Advisory
Deloitte Tax LLP
30 Rockefeller Plz Fl 41, New York, NY 10112
Tel/Direct: +1 212 436 3673 | Fax: +1 866 834 8710
mh...@deloitte.com<mailto:mh...@deloitte.com> | 
www.deloitte.com<http://www.deloitte.com/>


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