For checkout, rtag, and export, the program is server-based, and as such the following applies:-
If using remote access methods (pserver, ext, etc.), CVS will execute this program on the server from a temporary directory. The path is searched for this program.
If using “local access” (on a local or remote NFS file system, i.e., repository set just to a path), the program will be executed from the newly checked-out tree, if found there, or alternatively searched for in the path if not.
The programs are all run after the operation has effectively completed.