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It's not a technical question but does anyone know if I tape-out using a Taiwan foundry, whether I need an export license in order to send the gds file? I am in the US and the chip itself is export controlled. Many thanks.
I'm also not a legal expert, but as far as I know there needs to be an export declaration for both the chip you receive from the foundry (as it is an item that is subject to export restrictions) and the data you send to the foundry (as it would allow anyone to produce the export-controlled chip, hence itself is sensitive). Regarding the data, export regulation might be covered by the NDA you probably have with the foundry.
But as I said, I'm not an expert. As this is a critical issue, I'd seek legal advice.