FAR and DFARS › DFARS Part 229: Taxes › Subpart 229.1
DFARS 229.170-3 Reports.
The codified text (eCFR, as of 2026-10-02). Under the Revolutionary FAR Overhaul ↗, agencies follow class deviations with new text for many parts while the formal rules go through the Federal Register: check the solicitation and your contract's clauses, which rule.
In plain English
This section requires the contracting officer to report to the designated Security Assistance Office when a foreign government or entity imposes tax or customs duties on commodities acquired under certain contracts or subcontracts. It matters to contractors because it identifies a reporting action tied to foreign taxes or duties on their contracts, and it points to PGI 229.170-3 for the submission procedures.
Applies to: Contracting officers handling contracts or subcontracts that meet the criteria of 229.170-2(b)(1)
What it requires
- Submit a report to the designated Security Assistance Office when a foreign government or entity imposes tax or customs duties on commodities acquired under qualifying contracts or subcontracts
- Follow the procedures at PGI 229.170-3 for submitting the report
Key terms: contracting officer · designated Security Assistance Office · foreign government or entity · tax or customs duties · commodities
Written by AI from this section's text. A guide, not legal advice: the text below rules.
The text
The contracting officer shall submit a report to the designated Security Assistance Office when a foreign government or entity imposes tax or customs duties on commodities acquired under contracts or subcontracts meeting the criteria of 229.170-2(b)(1). Follow the procedures at PGI 229.170-3 for submission of reports.
Sections it refers to
- 229.170-2 Policy.
← 229.170-2 Policy. · 229.170-4 Contract clause. →
Source: eCFR, 48 CFR chapters 1 and 2 (GPO GovInfo bulk data) ↗. Plain words for the terms: glossary.