SpendQueryBeta

48 CFR · Federal Acquisition Regulation and Defense supplement

FAR and DFARS navigator

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.

Ask the FAR

Try: · · ·

Clear

66 sections with “Duty”: the first 40

  • FAR 52.225-8 Duty-Free Entry.
    As prescribed in 25.1101(e), insert the following clause: Duty-Free Entry (OCT 2025) (a) Definition. Customs territory of the United States means the States, the District of Columbia, and Puerto Rico. (b) Except as otherwise approved by …
  • DFARS 252.225-7013 Duty-Free Entry.
    As prescribed in 225.1101(4), use the following clause: Duty-Free Entry (AUG 2025) (a) Definitions. As used in this clause— “Component” means any item supplied to the Government as part of an end product or of another component. Customs…
  • DFARS 252.229-7009 Relief from customs duty and value added tax on fuel (passenger vehicles) (United Kingdom).
    As prescribed in 229.402-70(i), use the following clause: Relief from Customs Duty and Value Added Tax on Fuel (Passenger Vehicles) (United Kingdom) (JUN 1997) (a) Pursuant to an agreement between the United States Government and Her Maje…
  • DFARS 252.229-7008 Relief from Import Duty (United Kingdom)
    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…
  • DFARS 252.229-7010 Relief from customs duty on fuel (United Kingdom).
    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 poss…
  • FAR 22.1301 Definitions.
    As used in this subpart— Active duty wartime or campaign badge veteran means a veteran who served on active duty in the U.S. military, ground, naval, or air service, during a war or in a campaign or expedition for which a campaign badge ha…
  • FAR 25.003 Definitions.
    … of the article or articles from which it was transformed; and (ii) Is not excluded from duty-free treatment for Caribbean countries under 19 U.S.C. 2703(b). (A) For this reason, the following articles are not Caribbean Basin country end …
  • FAR 52.225-9 Buy American—Construction Materials.
    …tion material (whether or not such costs are paid to a domestic firm), and any applicable duty (whether or not a duty-free entry certificate is issued); or (2) For components manufactured by the Contractor, all costs associated with the ma…
  • FAR 52.225-11 Buy American—Construction Materials Under Trade Agreements.
    …tion material (whether or not such costs are paid to a domestic firm), and any applicable duty (whether or not a duty-free entry certificate is issued); or (2) For components manufactured by the Contractor, all costs associated with the ma…
  • FAR 52.229-3 Federal, State, and Local Taxes.
    … this clause— After-imposed Federal tax means any new or increased Federal excise tax or duty, or tax that was exempted or excluded on the contract date but whose exemption was later revoked or reduced during the contract period, on the tr…
  • FAR 52.229-6 Taxes—Foreign Fixed-Price Contracts.
    …tion in effect on the contract date. After-imposed tax means any new or increased tax or duty, or tax that was exempted or excluded on the contract date but whose exemption was later revoked or reduced during the contract period, other tha…
  • DFARS 252.225-7001 Buy American and Balance of Payments Program.
    …includes transportation costs to the place of incorporation into the end product and U.S. duty (whether or not a duty-free entry certificate is issued). Components of unknown origin are treated as foreign. Scrap generated, collected, and pr…
  • DFARS 252.225-7021 Trade Agreements.
    …oducts, other than petroleum and any product derived from petroleum, that are not granted duty-free treatment under the Caribbean Basin Economic Recovery Act (19 U.S.C. 2703(b)). These exclusions presently consist of— (i) Textiles, apparel…
  • DFARS 252.225-7036 Buy American—Free Trade Agreements—Balance of Payments Program.
    …includes transportation costs to the place of incorporation into the end product and U.S. duty (whether or not a duty-free entry certificate is issued). Components of unknown origin are treated as foreign. Scrap generated, collected, and pr…
  • DFARS 252.225-7044 Balance of Payments Program—Construction Material.
    …e end product (whether or not such costs are paid to a domestic firm), and any applicable duty (whether or not a duty-free entry certificate is issued); or (2) For components manufactured by the Contractor, all costs associated with the ma…
  • DFARS 252.225-7045 Balance of Payments Program—Construction Material Under Trade Agreements.
    …e end product (whether or not such costs are paid to a domestic firm), and any applicable duty (whether or not a duty-free entry certificate is issued); or (2) For components manufactured by the Contractor, all costs associated with the ma…
  • DFARS 252.229-7004 Status of contractors as a direct contractor (Spain).
    …y of the United States Department of Defense has executed a written agreement that allows duty-free import of equipment, materials, and supplies into Spain for the construction, development, maintenance, and operation of Spanish-American in…
  • FAR 25.1101 Acquisition of supplies.
    …407), if the acquisition value is less than $174,000. (e) Insert the clause at 52.225-8, Duty-Free Entry, in solicitations and contracts for supplies that may be imported into the United States and for which duty-free entry may be obtained…
  • FAR 52.229-7 Taxes—Fixed-Price Contracts With Foreign Governments.
    …including the prices in any subcontracts under this contract, does not include any tax or duty that the Government of the United States and the Government of ____ [insert name of the foreign government] have agreed shall not apply to expend…
  • DFARS 225.901 Policy.
    Unless the supplies are entitled to duty-free treatment under a special category in the Harmonized Tariff Schedule of the United States (e.g., the Caribbean Basin Economic Recovery Act or a Free Trade Agreement), or unless the supplies alre…
  • FAR 2.101 Definitions.
    …opposing military force; or (2) Results in the call or order to, or retention on, active duty of members of the uniformed services under sections 688, 12301(a), 12302, 12304, 12304a, 12305, or 12406 of title 10 of the United States Code, C…
  • FAR 52.222-37 Employment Reports on Veterans.
    …ployment Reports on Veterans (JUN 2020) (a) Definitions. As used in this clause, “active duty wartime or campaign badge veteran,” “Armed Forces service medal veteran,” “disabled veteran,” “protected veteran,” and “recently separated vetera…
  • FAR 52.225-5 Trade Agreements.
    … of the article or articles from which it was transformed; and (ii) Is not excluded from duty-free treatment for Caribbean countries under 19 U.S.C. 2703(b). (A) For this reason, the following articles are not Caribbean Basin country end …
  • FAR 52.229-4 Federal, State, and Local Taxes (State and Local Adjustments).
    …his clause— After-imposed tax means any new or increased Federal, State, or local tax or duty, or tax that was excluded on the contract date but whose exclusion was later revoked or amount of exemption reduced during the contract period, o…
  • DFARS 229.402-70 Additional provisions and clauses.
    …ce will be in the United Kingdom. (h) Use the clause at 252.229-7008, Relief from Import Duty (United Kingdom), in solicitations issued and contracts awarded in the United Kingdom. (i) Use the clause at 252.229-7009, Relief from Customs D…
  • DFARS 252.225-7040 Contractor Personnel Supporting U.S. Armed Forces Deployed Outside the United States.
    …use). (5) Service performed by Contractor personnel subject to this clause is not active duty or service under 38 U.S.C. 106 note. (c) Support. (1)(i) The Combatant Commander will develop a security plan for protection of Contractor perso…
  • FAR 25.106 Determining reasonableness of cost.
    …s of the cost of the domestic offer by adding to the price of the low offer, inclusive of duty— (A) 20 percent, if the lowest domestic offer is from a large business concern; or (B) 30 percent, if the lowest domestic offer is from a small…
  • FAR 25.903 Exempted supplies.
    …ff 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 con…
  • FAR 52.216-10 Incentive Fee.
    …n that results in the Contractor's being required to pay or bear the burden of any tax or duty or rate increase in a tax or duty; (iii) Any direct cost attributed to the Contractor's involvement in litigation as required by the Contracting…
  • FAR 52.225-1 Buy American—Supplies.
    …e end product (whether or not such costs are paid to a domestic firm), and any applicable duty (whether or not a duty-free entry certificate is issued); or (2) For components manufactured by the Contractor, all costs associated with the ma…
  • FAR 52.225-3 Buy American—Free Trade Agreements—Israeli Trade Act.
    …e end product (whether or not such costs are paid to a domestic firm), and any applicable duty (whether or not a duty-free entry certificate is issued); or (2) For components manufactured by the Contractor, all costs associated with the ma…
  • FAR 52.229-8 Taxes—Foreign Cost-Reimbursement Contracts.
    … following clause: Taxes—Foreign Cost-Reimbursement Contracts (MAR 1990) (a) Any tax or duty from which the United States Government is exempt by agreement with the Government of ____ [insert name of the foreign government], or from which…
  • FAR 52.229-9 Taxes—Cost-Reimbursement Contracts With Foreign Governments.
    …: Taxes—Cost-Reimbursement Contracts With Foreign Governments (MAR 1990) (a) Any tax or duty from which the United States Government is exempt by agreement with the Government of ____ [insert name of the foreign government], or from which…
  • DFARS 225.003 Definitions.
    …includes transportation costs to the place of incorporation into the end product and U.S. duty (whether or not a duty-free entry certificate is issued). Components of unknown origin are treated as foreign. Scrap generated, collected, and pr…
  • DFARS 252.229-7001 Tax Relief.
    …he Contractor may obtain a refund of the import duties from its government or request the duty-free import of an amount of supplies or components corresponding to that used from inventory for this contract. (End of clause) Alternate I. As…
  • FAR 3.801 Definitions.
    …ed, established, or otherwise recognized by a State for the performance of a governmental duty, including a local public authority, a special district, an intrastate district, a council of governments, a sponsor group representative organiz…
  • FAR 19.201 General policy.
    …r with the supplies or services contracted for by the activity; and (ii) Whose principal duty is to assist the SBA's assigned representative in performing functions and duties relating to sections 8, 15, 31, 36, and 44 of the Small Busines…
  • FAR 22.802 General.
    … an investigation conducted by the employer, or is consistent with the contractor's legal duty to furnish information. (b) No contract or modification involving new acquisition shall be entered into, and no subcontract shall be approved by…
  • FAR 22.1306 Department of Labor notices and reports.
    …nually to the Secretary of Labor regarding employment of protected veterans (i.e., active duty wartime or campaign badge veterans, Armed Forces service medal veterans, disabled veterans, and recently separated veterans, unless all of the te…
  • FAR 25.400 Scope of subpart.
    …ation of the U.S. Trade Representative that end products or construction material granted duty-free entry from countries designated as beneficiaries under the Caribbean Basin Economic Recovery Act (19 U.S.C. 2701, et seq.), with the excepti…

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.