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FAR and DFARS › FAR Part 25: Foreign Acquisition › Subpart 25.10

FAR 25.1003 Tax on certain foreign procurements.

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 points to FAR 29.204 for the tax imposed on certain foreign procurements under the James Zadroga 9/11 Health and Compensation Act of 2010. It matters to contractors because it signals that a specific tax may apply to certain foreign procurements, with the operative rules located in FAR 29.204 and the cited statute and regulations.

Applies to: Certain foreign procurements

Key terms: tax on certain foreign procurements · James Zadroga 9/11 Health and Compensation Act of 2010 · 26 U.S.C. 5000C · 26 CFR 1.5000C-1 through 1.5000C-7

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

The text

See 29.204 for the imposition of the tax on certain foreign procurements pursuant to the James Zadroga 9/11 Health and Compensation Act of 2010 (Pub. L. 111-347), 26 U.S.C. 5000C, and its implementing regulations at 26 CFR 1.5000C-1 through 1.5000C-7.

Sections it refers to

  • 29.204 Federal excise tax on specific foreign contract payments.

← 25.1002 Use of foreign currency. · 25.1101 Acquisition of supplies. →

Rule changes for FAR Part 25

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

FAR 25.1003 Tax on certain foreign procurements · SpendQuery