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48 CFR · Federal Acquisition Regulation and Defense supplement

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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.

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23 sections with “Direct offset”

  • DFARS 252.215-7014 Exception from Certified Cost or Pricing Data Requirements for Foreign Military Sales Indirect Offsets.
    … Exception From Certified Cost or Pricing Data Requirements for Foreign Military Sales Indirect Offsets (DEC 2022) (a) Definition. As used in this clause— Offset means a benefit or obligation agreed to by a contractor and a foreign gover…
  • DFARS 202.101 Definitions.
    …name of that company. Contracting activity for DoD also means elements designated by the director of a defense agency which has been delegated contracting authority through its agency charter. DoD contracting activities are listed at PGI 2…
  • DFARS 225.7303-2 Cost of doing business with a foreign government or an international organization.
    … obtained; and (iv) Configuration studies and related technical services undertaken as a direct selling effort to a foreign country. (2) Product support and post-delivery service expenses, such as— (i) Operations or maintenance training,…
  • FAR 3.502-2 Subcontractor kickbacks.
    …ck; (2) Soliciting, accepting, or attempting to accept any kickbacks; or (3) Including, directly or indirectly, the amount of any kickback in the contract price charged by a subcontractor to a prime contractor or a higher tier subcontract…
  • FAR 15.407-1 Defective certified cost or pricing data.
    … were not submitted. Such offsets need not be in the same cost groupings (e.g., material, direct labor, or indirect costs). (6) An offset shall not be allowed if— (i) The understated data were known by the contractor to be understated bef…
  • FAR 52.203-7 Anti-Kickback Procedures.
    …ack; (2) Soliciting, accepting, or attempting to accept any kickback; or (3) Including, directly or indirectly, the amount of any kickback in the contract price charged by a prime Contractor to the United States or in the contract price c…
  • DFARS 215.403-1 Prohibition on obtaining certified cost or pricing data (10 U.S.C. chapter 271 and 41 U.S.C. chapter 35).
    …act, or modification of a contract or subcontract to the extent such data relates to an indirect offset. (c) Standards for exceptions from certified cost or pricing data requirements—(1) Adequate price competition. (A) For acquisitions un…
  • DFARS 215.408 Solicitation provisions and contract clauses.
    …, Exception from Certified Cost or Pricing Data Requirements for Foreign Military Sales Indirect Offsets, in solicitations and contracts that contain the provision at 252.215-7010, Requirements for Certified Cost or Pricing Data and Data Ot…
  • FAR 33.104 Protests to GAO.
    …sh copies of the protest submissions to such parties with instructions to (i) communicate directly with the GAO, and (ii) provide copies of any such communication to the agency and to other participating parties when they become known. Howe…
  • FAR 52.229-6 Taxes—Foreign Fixed-Price Contracts.
    …all be paid or credited to the Government of the United States as the Contracting Officer directs. (i) The Contractor shall take all reasonable action to obtain exemption from or refund of any taxes or duties, including interest or penalty…
  • DFARS 225.7303-5 Acquisitions wholly paid for from nonrepayable funds.
    …nts as is applicable to acquisitions of like items purchased by DoD for its own use. (b) Direct costs associated with meeting a foreign customer's additional or unique requirements are allowable under such contracts. Indirect burden rates …
  • FAR 8.402 General.
    …es Program or the Multiple Award Schedule Program. The Federal Supply Schedule program is directed and managed by GSA and provides Federal agencies (see 8.004) with a simplified process for obtaining commercial supplies and commercial servi…
  • FAR 13.201 General.
    …ade, outside the United States. (2) Purchases using this authority must have a clear and direct relationship to the support of a contingency operation; or the defense against or recovery from cyber, nuclear, biological, chemical, or radiol…
  • FAR 31.205-46 Travel costs.
    …ased, or -chartered aircraft used for any business purpose which is charged or allocated, directly or indirectly, to a Government contract, the contractor must maintain and make available manifest/logs for all flights on such company aircra…
  • FAR 16.505 Ordering.
    …2.101, shall— (i) Be awarded using the procedures at subpart 36.6; and (ii) Require the direct supervision of a professional architect or engineer licensed, registered or certified in the State, Federal District, or outlying area, in whic…
  • FAR 33.102 General.
    …seek legal advice, whether protests are submitted before or after award and whether filed directly with the agency, the Government Accountability Office (GAO), or the U.S. Court of Federal Claims. (See 19.302 for protests of small business …
  • FAR 52.229-8 Taxes—Foreign Cost-Reimbursement Contracts.
    …the time of such offset to the Government of the United States as the Contracting Officer directs. (End of clause)
  • FAR 52.232-36 Payment by Third Party.
    …ept payments due under this contract, through payment by a third party in lieu of payment directly from the Government, in accordance with the terms of this clause. The third party and, if applicable, the particular Governmentwide commercia…
  • FAR 52.233-3 Protest After Award.
    …ely (see FAR 33.102(d)), the Contracting Officer may, by written order to the Contractor, direct the Contractor to stop performance of the work called for by this contract. The order shall be specifically identified as a stop-work order iss…
  • FAR 52.248-1 Value Engineering.
    … revised. Government costs, as used in this clause, means those agency costs that result directly from developing and implementing the VECP, such as any net increases in the cost of testing, operations, maintenance, and logistics support. …
  • FAR 52.248-3 Value Engineering—Construction.
    …f a VECP. Government costs, as used in this clause, means those agency costs that result directly from developing and implementing the VECP, such as any net increases in the cost of testing, operations, maintenance, and logistic support. T…
  • DFARS 215.404-73 Alternate structured approaches.
    …ent of profit to an element of contract cost (see FAR 31.205-10) and reductions were made directly to the profit factors for performance risk. In order to ensure that this policy is applied to all DoD contracts that allow facilities capital…
  • DFARS 252.215-7010 Requirements for Certified Cost or Pricing Data and Data Other Than Certified Cost or Pricing Data.
    …ative the right to examine, at any time before award, books, records, documents, or other directly pertinent records to verify any request for an exception under this provision, and to determine the reasonableness of price. (c) Requirement…

FAR (chapter 1)

DFARS (chapter 2, Defense)

Source: eCFR, 48 CFR chapters 1 and 2 (GPO GovInfo bulk data) ↗. Rule changes in progress: FAR, DFARS. Terms: glossary.