48 CFR § 552.238-101

48 CFR · Federal Acquisition Regulations System

§ 552.238-101 — Foreign Taxes and Duties.

TitleTitle 48: Federal Acquisition Regulations System PartPart 552: Solicitation Provisions and Contract Clauses

SourceeCFR (current through Apr 2, 2026)

This text of 48 C.F.R. § 552.238-101 (Foreign Taxes and Duties.) 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. § 552.238-101 (2026).

Text

552.238-101 Foreign Taxes and Duties. As prescribed in 538.273(d)(25), insert the following clause: Foreign Taxes and Duties (MAY 2019) Prices offered must be net, delivered, f.o.b. to the destinations accepted by the Government.

(a)The Contractor warrants that such prices do not include any tax, duty, customs fees, or other foreign Governmental costs, assessments, or similar charges from which the U.S. Government is exempt.

(b)Standard commercial export packaging, including containerization, if necessary, packaging, preservation, and/or marking are included in the pricing offered and accepted by the Government. (End of clause) [84 FR 17046, Apr. 23, 2019]

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552.238-101 Foreign Taxes and Duties.

As prescribed in 538.273(d)(25), insert the following clause:

Foreign Taxes and Duties (MAY 2019)
Prices offered must be net, delivered, f.o.b. to the destinations accepted by the Government.

(a) The Contractor warrants that such prices do not include any tax, duty, customs fees, or other foreign Governmental costs, assessments, or similar charges from which the U.S. Government is exempt.

(b) Standard commercial export packaging, including containerization, if necessary, packaging, preservation, and/or marking are included in the pricing offered and accepted by the Government.

(End of clause) [84 FR 17046, Apr. 23, 2019]