I don't think L40/L40S are allowed to be exported when all the other AD102 (the underlying silicon) variants are banned including lower specced ones like 4090s.

> exceeding certain performance thresholds (including but not limited to the A100, A800, H100, H800, L40, L40S, and RTX 4090).

Seems like it's included in the SEC filing[0]

[0]: https://www.sec.gov/ix?doc=/Archives/edgar/data/1045810/0001...