48 CFR § 252.229-7011

48 CFR · Federal Acquisition Regulations System

§ 252.229-7011 — Reporting of Foreign Taxes—U.S. Assistance Programs.

TitleTitle 48: Federal Acquisition Regulations System PartPart 252: Solicitation Provisions and Contract Clauses

SourceeCFR (current through Apr 2, 2026)

This text of 48 C.F.R. § 252.229-7011 (Reporting of Foreign Taxes—U.S. Assistance Programs.) is published on Counsel Stack Legal Research, covering United States primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

48 C.F.R. § 252.229-7011 (2026).

Text

252.229-7011 Reporting of Foreign Taxes—U.S. Assistance Programs. As prescribed in 229.170-4, use the following clause: Reporting of Foreign Taxes—U.S. Assistance Programs (SEP 2005)

(a)Definition. Commodities, as used in this clause, means any materials, articles, supplies, goods, or equipment.

(b)Commodities acquired under this contract shall be exempt from all value added taxes and customs duties imposed by the recipient country. This exemption is in addition to any other tax exemption provided through separate agreements or other means.

(c)The Contractor shall inform the foreign government of the tax exemption, as documented in the Letter of Offer and Acceptance, country-to-country agreement, or interagency agreement.

(d)If the foreign government or entity nevertheless imposes

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252.229-7011 Reporting of Foreign Taxes—U.S. Assistance Programs.

As prescribed in 229.170-4, use the following clause:

Reporting of Foreign Taxes—U.S. Assistance Programs (SEP 2005)
(a) Definition. Commodities, as used in this clause, means any materials, articles, supplies, goods, or equipment.

(b) Commodities acquired under this contract shall be exempt from all value added taxes and customs duties imposed by the recipient country. This exemption is in addition to any other tax exemption provided through separate agreements or other means.

(c) The Contractor shall inform the foreign government of the tax exemption, as documented in the Letter of Offer and Acceptance, country-to-country agreement, or interagency agreement.

(d) If the foreign government or entity nevertheless imposes taxes, the Contractor shall promptly notify the Contracting Officer and shall provide documentation showing that the foreign government was apprised of the tax exemption in accordance with paragraph (c) of this clause.

(e) The Contractor shall insert the substance of this clause, including this paragraph (e), in all subcontracts for commodities that exceed $500.

(End of clause) [70 FR 57192, Sept. 30, 2005]