SpendQueryBeta

FAR and DFARS › DFARS Part 252: Solicitation Provisions and Contract Clauses › Subpart 252.2

DFARS 252.229-7008 Relief from Import Duty (United Kingdom)

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 clause requires that items supplied to the U.S. Government under a contract in the United Kingdom be priced without any UK import duties included. If import duty was already paid on items, the contractor must still supply them at a price that excludes the duty amount. The contractor is advised to contact HMRC to seek a refund after the contract is completed.

Applies to: Contractors supplying import dutiable articles, components, or raw materials to the U.S. Government under a contract in the United Kingdom

What it requires

  • Supply any import dutiable articles, components, or raw materials exclusive of any United Kingdom import duties
  • If import duty already paid, supply imported items at a price exclusive of the amount of import duty paid

Key terms: import dutiable articles · components · raw materials · United Kingdom import duties · HMRC

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

The text

As prescribed in 229.402-70(h), use the following clause:

Relief from Import Duty (United Kingdom) (DEC 2011)

Any import dutiable articles, components, or raw materials supplied to the United States Government under this contract shall be exclusive of any United Kingdom import duties. Any imported items supplied for which import duty already has been paid will be supplied at a price exclusive of the amount of import duty paid. The Contractor is advised to contact Her Majesty's Revenue and Customs (HMRC) to obtain a refund upon completion of the contract (Reference HMRC Notice No. 431, entitled “Relief from Customs Duty and/or Value Added Tax on United States Government Expenditures in the United Kingdom”).

(End of clause)

Sections it refers to

Sections that refer to it

← 252.229-7007 Verification of United States receipt of goods. · 252.229-7009 Relief from customs duty and value added tax on fuel (passenger vehicles) (United Kingdom). →

Rule changes for DFARS Part 252

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

DFARS 252.229-7008 Relief from Import Duty (United Kingdom) · SpendQuery