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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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19 sections with “customs duty”

  • 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 252.229-7010 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 52.225-8 Duty-Free Entry.
    … 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 the Contracti…
  • DFARS 252.225-7013 Duty-Free Entry.
    …s any item supplied to the Government as part of an end product or of another component. Customs territory of the United States means the 50 States, the District of Columbia, and Puerto Rico. Eligible product means— (1) Designated countr…
  • DFARS 252.229-7008 Relief from Import Duty (United Kingdom)
    …mount 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 Adde…
  • FAR 25.903 Exempted supplies.
    …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 Commissi…
  • DFARS 229.402-70 Additional provisions and clauses.
    …acts when the contract will be performed in Germany. (b) Use the clause at 252.229-7002, Customs Exemptions (Germany), in solicitations and contracts requiring the import of U.S. manufactured products into Germany. (c)(1) Use the clause a…
  • DFARS 252.225-7045 Balance of Payments Program—Construction Material Under Trade Agreements.
    …pain, Sweden, Switzerland, Taiwan (known in the World Trade Organization as “the Separate Customs Territory of Taiwan, Penghu, Kinmen, and Matsu” (Chinese Taipei)), Ukraine, or the United Kingdom); (2) A Free Trade Agreement country (Austr…
  • FAR 25.902 Procedures.
    For regulations governing importations and duties, see the Customs Regulations issued by the U.S. Customs Service, Department of the Treasury (19 CFR Chapter 1). Except as provided elsewhere in the Customs Regulations (see 19 CFR 10.100), a…
  • DFARS 252.225-7021 Trade Agreements.
    …pain, Sweden, Switzerland, Taiwan (known in the World Trade Organization as “the Separate Customs Territory of Taiwan, Penghu, Kinmen, and Matsu” (Chinese Taipei)), Ukraine, or the United Kingdom); (2) A Free Trade Agreement country (Austr…
  • DFARS 252.229-7002 Customs exemptions (Germany).
    As prescribed in 229.402-70(b), use the following clause: Customs Exemptions (Germany) (JUN 1997) Imported products required for the direct benefit of the United States Forces are authorized to be acquired duty-free by the Contractor in a…
  • DFARS 252.229-7006 Value Added Tax Exclusion (United Kingdom)
    …angements between the appropriate United States authorities and Her Majesty's Revenue and Customs (HMRC) (Reference HMRC Notice 431, entitled “Relief from Customs Duty and/or Value Added Tax on United States Government Expenditures in the U…
  • DFARS 225.901 Policy.
    …very Act or a Free Trade Agreement), or unless the supplies already have entered into the customs territory of the United States and the contractor already has paid the duty, DoD will issue duty-free entry certificates for— (1) Qualifying …
  • FAR 2.101 Definitions.
    …rgin Islands, American Samoa, Guam, or the Commonwealth of the Northern Mariana Islands. Customs territory of the United States means the 50 States, the District of Columbia, and Puerto Rico. Data other than certified cost or pricing data…
  • FAR 25.003 Definitions.
    …pain, Sweden, Switzerland, Taiwan (known in the World Trade Organization as “the Separate Customs Territory of Taiwan, Penghu, Kinmen and Matsu” (Chinese Taipei)), Ukraine, or United Kingdom); (2) A Free Trade Agreement (FTA) country (Aust…
  • FAR 52.225-5 Trade Agreements.
    …pain, Sweden, Switzerland, Taiwan (known in the World Trade Organization as “the Separate Customs Territory of Taiwan, Penghu, Kinmen and Matsu (Chinese Taipei)”), Ukraine, or United Kingdom); (2) A Free Trade Agreement (FTA) country (Aust…
  • DFARS 225.903 Exempted supplies.
    …duty-free certificate shall be printed, stamped, or typed on the face of, or attached to, Customs Form 7501. A duly designated officer or civilian official of the appropriate department or agency shall execute the certificate in the format …
  • DFARS 225.1101 Acquisition of supplies.
    … FAR 52.225-8. Do not use the clause for acquisitions of supplies that will not enter the customs territory of the United States. (5) Use the basic or the alternate of the provision at 252.225-7020, Trade Agreements Certificate, instead of…
  • DFARS 252.229-7004 Status of contractors as a direct contractor (Spain).
    … or fund shall not be released to the Contractor until the Spanish General Directorate of Customs verifies the accounting, export, or disposition of the equipment, material, or supplies imported on a duty-free basis. (g) The amount require…

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.