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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7 sections with “duty-free import”

  • 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 252.229-7004 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…
  • 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…
  • DFARS 218.170 Additional acquisition flexibilities.
    … 252.227-7037. (i) Tax exemption in Spain. If copies of a contract are not available and duty-free import of equipment or materials is urgent, the contracting officer may send the Joint United States Military Group copies of the Letter of …
  • 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…
  • DFARS 252.229-7002 Customs exemptions (Germany).
    …required for the direct benefit of the United States Forces are authorized to be acquired duty-free by the Contractor in accordance with the provisions of the Agreement Between the United States of America and Germany Concerning Tax Relief …

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.