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FAR and DFARS › DFARS Part 229: Taxes › Subpart 229.4

DFARS 229.402-70 Additional provisions and clauses.

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 DFARS section tells contracting officers which tax and customs clauses or provisions to include in solicitations and contracts, depending on the country where performance or import will occur. It matters to contractors because it determines which tax relief, exemption, or customs clauses will appear in their contract based on the location and nature of the work.

Applies to: Contracting officers selecting tax and customs clauses for contracts performed in or importing into specified foreign countries

Key terms: Tax Relief · Customs Exemptions (Germany) · Tax Exemptions (Italy) · Tax Exemptions (Spain) · Value Added Tax Exclusion (United Kingdom)

Written by AI from this section's text. A guide, not legal advice: the text below rules.

The text

(a) Use the basic or the alternate of the clause at 252.229-7001, Tax Relief, in solicitations and contracts when a contract will be awarded to a foreign concern for performance in a foreign country.

(1) Use the basic clause in solicitations and contracts when the contract will be performed in a foreign country other than Germany.

(2) Use the alternate I clause in solicitations and contracts when the contract will be performed in Germany.

(b) Use the clause at 252.229-7002, Customs Exemptions (Germany), in solicitations and contracts requiring the import of U.S. manufactured products into Germany.

(c)(1) Use the clause at 252.229-7003, Tax Exemptions (Italy), in solicitations and contracts when contract performance will be in Italy.

(2) Use the provision at 252.229-7012, Tax Exemptions (Italy)—Representation, in solicitations that contain the clause at 252.229-7003, Tax Exemptions (Italy). If the solicitation includes the provision at FAR 52.204-7, do not separately list 252.229-7012 in the solicitation.

(d) Use the clause at 252.229-7004, Status of Contractor as a Direct Contractor (Spain), in solicitations and contracts requiring the import into Spain of supplies for construction, development, maintenance, or operation of Spanish-American installations and facilities.

(e)(1) Use the clause at 252.229-7005, Tax Exemptions (Spain). If the solicitation includes the provision at FAR 52.204-7, do not separately list 252.229-7013 in the solicitation., in solicitations and contracts when contract performance will be in Spain.

(2) Use the provision at 252.229-7013, Tax Exemptions (Spain)—Representation, in solicitations that contain the clause at 252.229-7005, Tax Exemptions (Spain).

(f) Use the clause at 252.229-7006, Value Added Tax Exclusion (United Kingdom), in solicitations and contracts when contract performance will be in the United Kingdom.

(g) Use the clause at 252.229-7007, Verification of United States Receipt of Goods, in solicitations and contracts when contract performance will be in the United Kingdom.

(h) Use the clause at 252.229-7008, Relief from Import Duty (United Kingdom), in solicitations issued and contracts awarded in the United Kingdom.

(i) Use the clause at 252.229-7009, Relief from Customs Duty and Value Added Tax on Fuel (Passenger Vehicles) (United Kingdom), in solicitations issued and contracts awarded in the United Kingdom for fuels (gasoline or diesel) and lubricants used in passenger vehicles (excluding taxis).

(j) Use the clause at 252.229-7010, Relief from Customs Duty on Fuel (United Kingdom), in solicitations issued and contracts awarded in the United Kingdom that require the use of fuels (gasoline or diesel) and lubricants in taxis or vehicles other than passenger vehicles.

(k) Use the clause at 252.229-7014, Full Exemption from Two-Percent Excise Tax on Certain Foreign Procurements, in contracts that include the clause at FAR 52.229-12, Tax on Certain Foreign Procurements, when the contractor has—

(1) Represented that it is a foreign person in response to the provision at FAR 52.229-11, Tax on Certain Foreign Procurements—Notice and Representation; and

(2) Indicated that it is fully exempt from the tax for reasons cited on their IRS Form W-14, Certificate of Foreign Contracting Party Receiving Federal Procurement Payments.

Sections it refers to

Sections that refer to it

  • 212.301 Solicitation provisions and contract clauses for the acquisition of commercial products and commercial services.
  • 252.229-7001 Tax Relief.
  • 252.229-7002 Customs exemptions (Germany).
  • 252.229-7003 Tax Exemptions (Italy).
  • 252.229-7004 Status of contractors as a direct contractor (Spain).
  • 252.229-7005 Tax exemptions (Spain).
  • 252.229-7006 Value Added Tax Exclusion (United Kingdom)
  • 252.229-7007 Verification of United States receipt of goods.
  • 252.229-7008 Relief from Import Duty (United Kingdom)
  • 252.229-7009 Relief from customs duty and value added tax on fuel (passenger vehicles) (United Kingdom).
  • 252.229-7010 Relief from customs duty on fuel (United Kingdom).
  • 252.229-7012 Tax exemptions (Italy)—representation.
  • 252.229-7013 Tax exemptions (Spain)—representation.
  • 252.229-7014 Full Exemption from Two-Percent Excise Tax on Certain Foreign Procurements.

← 229.402 Foreign contracts.

Source: eCFR, 48 CFR chapters 1 and 2 (GPO GovInfo bulk data) ↗. Plain words for the terms: glossary.

DFARS 229.402-70 Additional provisions and clauses · SpendQuery