Is customer list an intangible asset?

Hi,

I am confused here:

IAS 38:
para 9: “Common examples of items encompassed by these broad headings are computer software, patents, copyrights, motion picture films, CUSTOMER LISTS <…>”

para 63: “Internally generated brands, mastheads, publishing titles, CUSTOMER LISTS
and items similar in substance shall not be recognised as intangible assets.”

Can someone please explain the difference?

Thanks.