I understand JIRA ECCN is 5D992c, is plugin for JIRA server version(not cloud) having same ECCN?
No, the ECCN for Jira plugins (apps) in Atlassian Marketplace is not the same as for Jira itself. Since apps are owned and managed by third-party vendors, it is up to those vendors to determine when and if they need to apply for and obtain an ECCN for those apps.
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