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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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113 sections with “exemption”: the first 40

  • FAR 22.807 Exemptions.
    (a) Under the following exemptions, all or part of the requirements of E.O. 11246 may be excluded from a contract subject to E.O. 11246: (1) National security. The agency head may determine that a contract is essential to the national secu…
  • FAR 22.1003-4 Administrative limitations, variations, tolerances, and exemptions.
    …ations and may make rules and regulations allowing reasonable variations, tolerances, and exemptions to and from any or all provisions of the Service Contract Labor Standards statute other than 41 U.S.C. 6707(f). These will be made only in …
  • FAR 29.305 State and local tax exemptions.
    (a) Evidence of exemption. Evidence needed to establish exemption from State or local taxes depends on the grounds for the exemption claimed, the parties to the transaction, and the requirements of the taxing jurisdiction. Such evidence may…
  • FAR 39.205 Exemptions.
    (a) Allowable exemptions. An agency may grant an exemption for the following: (1) Undue burden. When an agency determines the acquisition of ICT conforming with all the applicable ICT accessibility standards would impose an undue burden on…
  • FAR 52.222-51 Exemption From Application of the Service Contract Labor Standards to Contracts for Maintenance, Calibration, or Repair of Certain Equipment—Requirements.
    As prescribed in 22.1006(e)(2), insert the following clause: Exemption From Application of the Service Contract Labor Standards to Contracts for Maintenance, Calibration, or Repair of Certain Equipment—Requirements (MAY 2014) (a) The item…
  • FAR 29.202 General exemptions.
    … Shipment must occur within 6 months of the time title passes to the Government. When the exemption is claimed, the words “for export” must appear on the contract or purchase document, and the contracting officer must furnish the seller pro…
  • FAR 40.202-4 Exemptions.
    …eland Security, Department of Defense, Department of State, and the Department of Justice exemptions. The Secretary of Homeland Security, the Secretary of Defense, the Secretary of State, and the Attorney General are exempt from the prohibi…
  • FAR 52.222-53 Exemption From Application of the Service Contract Labor Standards to Contracts for Certain Services—Requirements.
    As prescribed in 22.1006(e)(4), insert the following clause: Exemption From Application of the Service Contract Labor Standards to Contracts for Certain Services—Requirements (MAY 2014) (a) The services under this contract are offered and…
  • FAR 52.222-48 Exemption From Application of the Service Contract Labor Standards to Contracts for Maintenance, Calibration, or Repair of Certain Equipment—Certification.
    As prescribed in 22.1006(e)(1), insert the following provision: Exemption From Application of the Service Contract Labor Standards to Contracts for Maintenance, Calibration, or Repair of Certain Equipment—Certification (MAY 2014) (a) The …
  • FAR 52.222-52 Exemption From Application of the Service Contract Labor Standards to Contracts for Certain Services—Certification.
    As prescribed in 22.1006(e)(3), insert the following provision: Exemption From Application of the Service Contract Labor Standards to Contracts for Certain Services—Certification (MAY 2014) (a) The offeror shall check the following certif…
  • DFARS 252.229-7012 Tax exemptions (Italy)—representation.
    As prescribed in 229.402-70(c)(2), use the following provision: Tax Exemptions (Italy)—Representation (MAR 2012) (a) Exemptions. The United States Government is exempt from payment of— (1) Imposta Valore Aggiunto (IVA) tax in accordance …
  • DFARS 252.229-7013 Tax exemptions (Spain)—representation.
    As prescribed in 229.402-70(e)(2), use the following provision: Tax Exemptions (Spain)—Representation (APR 2012) (a) Exemptions. In accordance with tax relief agreements between the United States Government and the Spanish Government, and…
  • FAR 3.805 Exemption.
    … prohibitions of this subpart whenever the Secretary determines, in writing, that such an exemption is in the national interest. The Secretary shall transmit a copy of the exemption to Congress immediately after making the determination.
  • FAR 22.304 Variations, tolerances, and exemptions.
    … Federal agency, may provide reasonable limitations and allow variations, tolerances, and exemptions to and from any or all provisions of the statute (see 29 CFR 5.15). (b) The Secretary of Labor may make variations, tolerances, and exempt…
  • FAR 22.604-2 Regulatory exemptions.
    … the reasons why the conduct of Government business will be seriously impaired unless the exemption is granted. (2) Those requests for exemption that relate solely to safety and health standards shall be transmitted to the Assistant Secret…
  • FAR 23.106 Exemptions.
    …f the Council on Environmental Quality (CEQ) in writing within 30 days of issuance of the exemption under this paragraph (b)(1). (2) On an individual or class basis, any manned and unmanned vehicle, vessel, aircraft, or non-road equipment …
  • DFARS 252.229-7003 Tax Exemptions (Italy).
    As prescribed in 229.402-70(c)(1), use the following clause: Tax Exemptions (Italy) (MAR 2012) (a) As the Contractor represented in its offer, the contract price, including the prices in subcontracts awarded under this contract, does not …
  • DFARS 252.229-7014 Full Exemption from Two-Percent Excise Tax on Certain Foreign Procurements.
    As prescribed in 229.402-70(k), use the following clause: Full Exemption From Two-Percent Excise Tax on Certain Foreign Procurements (OCT 2022) (a) As the Contractor represented in its offer, any item, including any item delivered under s…
  • FAR 29.203 Other Federal tax exemptions.
    …e United States from the federal highway vehicle users tax imposed in 26 U.S.C. 4481. The exemption applies whether the vehicle is owned or leased by the United States. (Secretarial Authorization, Internal Revenue Cumulative Bulletin, 1956-…
  • DFARS 222.604-2 Regulatory exemptions.
    (b) Submit all applications for such exemptions through contracting channels to the labor advisor.
  • DFARS 222.807 Exemptions.
    (c) Follow the procedures at PGI 222.807(c) when submitting a request for an exemption.
  • 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 252.229-7005 Tax exemptions (Spain).
    As prescribed in 229.402-70(e)(1), use the following clause: Tax Exemptions (Spain) (MAR 2012) (a) As the Contractor represented in its offer, the contract price, including the prices in subcontracts awarded under this contract, does not …
  • FAR 22.604 Exemptions.
  • FAR 22.604-1 Statutory exemptions.
    Contracts for acquisition of the following supplies are exempt from the statute: (a) Any item in those situations where the contracting officer is authorized by the express language of a statute to purchase “in the open market” generally (…
  • FAR 22.1003-3 Statutory exemptions.
    The Service Contract Labor Standards statute does not apply to— (a) Any contract for construction, alteration, or repair of public buildings or public works, including painting and decorating; (b) Any work required to be done in accordanc…
  • DFARS 222.604 Exemptions.
  • FAR 22.1006 Solicitation provisions and contract clauses.
    …e resultant contract if— (i) The solicitation includes the provision at— (A) 52.222-48, Exemption from Application of the Service Contract Labor Standards to Contracts for Maintenance, Calibration, or Repair of Certain Equipment—Certifica…
  • FAR 29.204 Federal excise tax on specific foreign contract payments.
    …bstantive issues regarding the underlying section 5000C tax, e.g., the imposition of, and exemption from the tax, are matters under the jurisdiction of the IRS. The contracting officer will refer all questions relating to the interpretation…
  • FAR 31.205-41 Taxes.
    …nding operations, or reorganizations (see 31.205-20 and 31.205-27). (3) Taxes from which exemptions are available to the contractor directly, or available to the contractor based on an exemption afforded the Government, except when the con…
  • FAR 52.212-5 Contract Terms and Conditions Required To Implement Statutes or Executive Orders—Commercial Products and Commercial Services.
    …s—Price Adjustment (MAY 2014) (29 U.S.C 206 and 41 U.S.C. chapter 67). __ (5) 52.222-51, Exemption from Application of the Service Contract Labor Standards to Contracts for Maintenance, Calibration, or Repair of Certain Equipment—Requireme…
  • FAR 52.229-11 Tax on Certain Foreign Procurements—Notice and Representation.
    …U.S.C. 5000C and its implementing regulations at 26 CFR 1.5000C-1 through 1.5000C-7. (c) Exemptions from withholding under this provision are described at 26 CFR 1.5000C-1(d)(5) through (7). The Offeror would claim an exemption from the wi…
  • FAR 52.229-12 Tax on Certain Foreign Procurements.
    …ugh 1.5000C-7. (c)(1) If the Contractor is a foreign person and has only a partial or no exemption to the withholding, the Contractor shall include the Department of the Treasury Internal Revenue Service Form W-14, Certificate of Foreign C…
  • FAR 52.230-1 Cost Accounting Standards Notices and Certification.
    …ractices disclosed in the applicable Disclosure Statement. □ (3) Certificate of Monetary Exemption. The offeror hereby certifies that the offeror, together with all divisions, subsidiaries, and affiliates under common control, did not rece…
  • DFARS 209.405 Effect of listing.
    …) Under the authority of Section 8 of Executive Order 11738, the agency head may grant an exemption permitting award to a contractor using a Code “H” ineligible facility if the agency head determines that such an exemption is in the paramou…
  • DFARS 229.402-70 Additional provisions and clauses.
    …n 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 at 252.22…
  • DFARS 252.235-7004 Protection of Human Subjects.
    … of research involving human subjects that is covered under 32 CFR Part 219 or that meets exemption criteria under 32 CFR 219.101(b), or expend funding on such effort, until and unless the conditions of either the following paragraph (c)(1)…
  • FAR 39.203 Applicability.
    (a) General. Unless an exception at 39.204 or an exemption at 39.205 applies, acquisitions for ICT supplies and services shall meet the applicable ICT accessibility standards at 36 CFR 1194.1. (b) Indefinite-quantity contracts. Confirmatio…
  • FAR 40.202-7 Procedures.
    (a) Documenting exemptions, exceptions, or waivers. The contracting officer shall document the file with any exemption, exception, or waiver provided by the program office or requiring activity. Additionally, the contracting officer shall w…
  • FAR 52.229-4 Federal, State, and Local Taxes (State and Local Adjustments).
    …that was excluded on the contract date but whose exclusion was later revoked or amount of exemption reduced during the contract period, other than an excepted tax, on the transactions or property covered by this contract that the Contractor…

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.