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FAR and DFARS › FAR Part 25: Foreign Acquisition › Subpart 25.9

FAR 25.903 Exempted supplies.

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 identifies certain supplies that can be imported duty-free under a Government contract, based on lists in the Harmonized Tariff Schedule. For some of those supplies, the contracting agency must certify to the Commissioner of Customs that the supplies are for the stated purpose. It also allows supplies (excluding equipment) for Government-operated vessels or aircraft to be withdrawn duty-free and tax-free from certain customs-controlled locations, with the contracting activity citing that authority on the customs form.

Applies to: Government contracts involving importation of exempted supplies, and supplies for Government-operated vessels or aircraft

What it requires

  • The contracting agency must certify to the Commissioner of Customs that certain supplies are for the purpose stated in the Harmonized Tariff Schedule.
  • The contracting activity must cite the authority on the appropriate customs form when making purchases for Government-operated vessels or aircraft.

Key terms: Harmonized Tariff Schedule of the United States · customs-bonded warehouse · foreign-trade zone · internal revenue tax · Commissioner of Customs

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

The text

(a) Subchapters VIII and X of Chapter 98 of the Harmonized Tariff Schedule of the United States (19 U.S.C. 1202) list supplies for which exemptions from duty may be obtained when imported into the customs territory of the United States under a Government contract. For certain of these supplies, the contracting agency must certify to the Commissioner of Customs that they are for the purpose stated in the Harmonized Tariff Schedule (see 19 CFR 10.102-104, 10.114, and 10.121 and 15 CFR part 301 for requirements and formats).

(b) Supplies (excluding equipment) for Government-operated vessels or aircraft may be withdrawn from any customs-bonded warehouse, from continuous customs custody elsewhere than in a bonded warehouse, or from a foreign-trade zone, free of duty and internal revenue tax as provided in 19 U.S.C. 1309 and 1317. The contracting activity must cite this authority on the appropriate customs form when making purchases (see 19 CFR 10.59-10.65).

Sections that refer to it

← 25.902 Procedures. · 25.1001 Waiver of right to examination of records. →

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 25.903 Exempted supplies · SpendQuery