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

DFARS 252.229-7010 Relief from customs duty on fuel (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 applies to contracts performed in the United Kingdom where vehicle fuels and lubricants are used in support of the contract. It requires the contractor to seek relief from UK customs duty under an agreement between the US Government and HM Customs and Excise, and to turn over any rebate to the US Government. If the contractor fails to attempt relief within the required time, the contracting officer may deduct the amount of relief that would have been allowed from the contract price.

Applies to: Contractors using vehicle fuels and lubricants in support of certain contracts in the United Kingdom

What it requires

  • Seek relief from customs duty in accordance with HM Customs Notice No. 431, February 1973
  • Send the application to the Contractor's local Customs and Excise Office
  • Include specific information in the request for tax relief, such as number of vehicles, types of vehicles, rating of vehicles, fuel consumption, estimated mileage per contract period, and any other information that will assist HM Customs and Excise
  • Within 30 days after award of the contract, provide the Contracting Officer with evidence that an attempt to obtain relief has been initiated

Key terms: relief from customs duty · fuels and lubricants · HM Customs and Excise · HM Customs Notice No. 431 · rebate

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(j), use the following clause:

Relief from Customs Duty on Fuel (United Kingdom) (JUN 1997)

(a) Pursuant to an agreement between the United States Government and Her Majesty's (HM) Customs and Excise, it is possible to obtain relief from customs duty on fuels and lubricants used in support of certain contracts. If vehicle fuels and lubricants are used in support of this contract, the Contractor shall seek relief from customs duty in accordance with HM Customs Notice No. 431, February 1973, entitled “Relief from Customs Duty and/or Value Added Tax on United States Government Expenditures in the United Kingdom.” Application should be sent to the Contractor's local Customs and Excise Office.

(b) Specific information should be included in the request for tax relief, such as the number of vehicles involved, types of vehicles, rating of vehicles, fuel consumption, estimated mileage per contract period, and any other information that will assist HM Customs and Excise in determining the amount of relief to be granted.

(c) Within 30 days after the award of this contract, the Contractor shall provide the Contracting Officer with evidence that an attempt to obtain such relief has been initiated. In the event the Contractor does not attempt to obtain relief within the time specified, the Contracting Officer may deduct from the contract price the amount of relief that would have been allowed if HM Customs and Excise had favorably considered the request for relief.

(d) The amount of any rebate granted by HM Customs and Excise shall be paid in full to the United States Government. Checks shall be made payable to the Treasurer of the United States and forwarded to the Administrative Contracting Officer.

(End of clause)

Sections it refers to

Sections that refer to it

← 252.229-7009 Relief from customs duty and value added tax on fuel (passenger vehicles) (United Kingdom). · 252.229-7011 Reporting of Foreign Taxes—U.S. Assistance Programs. →

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 252.229-7010 Relief from customs duty on fuel (United Kingdom) · SpendQuery