Prior to version 1.9.0, Sudo did not include support for encrypting
data and was not subject to any export controls. However, starting
with version 1.9.0, Sudo supports encrypted connections between the
sudo_logsrvd daemon and the sudoers plugin.
Specifically, TLS 1.2 or higher is used which supports strong
encryption. The actual encryption algorithms used depend on
the Sudo configuration as well as
the version of OpenSSL
sudo is linked with (sudo does not include an implementation of any
encryption algorithms itself).
Some users may need to know whether Sudo is covered under
U.S. export restrictions, specifically the
Export Administration Regulations (EAR)
and if so, what its Export Control Classification Number (ECCN) might be.
By the terms of Section 734.7(a)(4) of the EAR, Sudo is considered to be published software. To the best of my knowledge, this means that Sudo falls under ECCN 5D002.c.1 and, as published software, qualifies for License Exemption TSU (Technology and Software - Unrestricted). As such, there are no U.S. export restrictions that prohibit you from downloading Sudo.
Frank Hecker has written a detailed explanation of Mozilla’s ECCN. It also applies to other open source software, including Sudo.