Can You Really Export Software?

Just a little thought experiment... Today, I came across an article (I really don't remember where) about Pakistan Software Export Board's new goals and expectations and what not. What really struck me the most is the name of the board and I have a gut feeling that it's actually misleading. I really believe i the fact that in the world we're living in today, software really became a mainstream commodity. My question however, is, can you really "export" software or is it the "labour" that you export by the means of outsourcing?

The best resource I've seen on this so far is http://www.emich.edu/ict_usa/exporting_software.htm.

What I'm most concerned about is how can you really regulate the software trade? With products like shoes, books, DVD's at least the Customs Authorities can do something. How can you monitor downloaded software? How about open source software?