FAR and DFARS › DFARS Part 232: Contract Financing › Subpart 232.11
DFARS 232.1108-70 Prohibition of Governmentwide commercial purchase card as a method of payment when the tax on certain foreign procurements applies.
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 prohibits contracting officers from authorizing the Governmentwide commercial purchase card as a payment method during any contract period of performance if the contract includes the FAR clause on Tax on Certain Foreign Procurements, unless the contract also includes the DFARS clause indicating full exemption from that tax. For contractors, this means that if your contract includes the foreign procurement tax clause and you are not fully exempt, you cannot be paid via the Governmentwide commercial purchase card.
Applies to: Contracts that include FAR 52.229-12, Tax on Certain Foreign Procurements
Key terms: Governmentwide commercial purchase card · FAR 52.229-12 · 252.229-7014 · Two-Percent Excise Tax on Certain Foreign Procurements
Written by AI from this section's text. A guide, not legal advice: the text below rules.
The text
The contracting officer shall not authorize the Governmentwide commercial purchase card as a method of payment during any contract period of performance if the contract includes the clause at FAR 52.229-12, Tax on Certain Foreign Procurements, unless the contract also includes the clause at 252.229-7014, Full Exemption from Two-Percent Excise Tax on Certain Foreign Procurements, indicating that the contractor is fully exempt from the tax.
Sections it refers to
- 52.229-12 Tax on Certain Foreign Procurements.
- 252.229-7014 Full Exemption from Two-Percent Excise Tax on Certain Foreign Procurements.
← 232.1108 Payment by Governmentwide commercial purchase card. · 232.1110 Solicitation provision and contract clauses. →
Rule changes for DFARS Part 232
- Defense Federal Acquisition Regulation Supplement; Technical Amendments ↗ · final rule 2024-07-29 · effective 2024-07-29
Source: eCFR, 48 CFR chapters 1 and 2 (GPO GovInfo bulk data) ↗. Plain words for the terms: glossary.