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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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53 sections with “exemptions”: 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 …
  • 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 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 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 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…
  • DFARS 222.604-2 Regulatory exemptions.
    (b) Submit all applications for such exemptions through contracting channels to the labor advisor.
  • 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 252.229-7003 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 252.229-7005 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 22.604-2 Regulatory exemptions.
    (a) Contracts for the following acquisitions are fully exempt from the statute (see 41 CFR 50-201.603): (1) Public utility services. (2) Supplies manufactured outside the United States, Puerto Rico, and the U.S. Virgin Islands. (3) Purch…
  • 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…
  • FAR 23.106 Exemptions.
    (a) The Director of National Intelligence may exempt an intelligence activity of the United States and related personnel, resources, and facilities to the extent the Director determines necessary to protect intelligence sources and methods …
  • FAR 29.202 General exemptions.
    No Federal manufacturers' or special-fuels excise taxes are imposed in many contracting situations as, for example, when the supplies are for any of the following: (a) The exclusive use of any State or political subdivision, including the …
  • FAR 29.203 Other Federal tax exemptions.
    (a) Pursuant to 26 U.S.C. 4293, the Secretary of the Treasury has exempted the United States from the communications excise tax imposed in 26 U.S.C. 4251, when the supplies and services are for the exclusive use of the United States. (Secre…
  • 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…
  • DFARS 222.604 Exemptions.
  • DFARS 222.807 Exemptions.
    (c) Follow the procedures at PGI 222.807(c) when submitting a request for an exemption.
  • 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…
  • FAR 29.204 Federal excise tax on specific foreign contract payments.
    …Information about IRS Form W-14 is available via the internet at www.irs.gov/w14. (c)(1) Exemptions from the withholding in the IRS regulations at 26 CFR 1.5000C-1(d)(1) through (4) are captured under the provision prescription at 29.402-3…
  • FAR 22.1603 Exceptions.
    … Contracts or subcontracts for work performed exclusively outside the United States. (b) Exemptions granted by the Secretary. (1) If the Secretary finds that the requirements of the Executive Order impair the ability of the Government to p…
  • FAR 24.203 Policy.
    …y receive requests for records that may be exempted from mandatory public disclosure. The exemptions most often applicable are those relating to classified information, to trade secrets and confidential commercial or financial information, …
  • FAR 25.901 Policy.
    …ies on foreign supplies imported into the customs territory of the United States. Certain exemptions from these duties are available to Government agencies. Agencies must use these exemptions when the anticipated savings to appropriated fun…
  • 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 52.222-41 Service Contract Labor Standards.
    …is prescribed in the U.S. Criminal Code, 18 U.S.C. 1001. (q) Variations, Tolerances, and Exemptions Involving Employment. Notwithstanding any of the provisions in paragraphs (b) through (o) of this clause, the following employees may be em…
  • 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 52.240-1 Prohibition on Unmanned Aircraft Systems Manufactured or Assembled by American Security Drone Act—Covered Foreign Entities.
    …ding exemption, exception, or waiver determination expressly stated in the contract. (d) Exemptions, exceptions, and waivers. The prohibitions in this clause do not apply where the agency has determined an exemption, exception, or waiver a…
  • DFARS 204.1202 Solicitation provision and contract clause.
    …ion Project for Contractors Employing Persons with Disabilities. (xii) 252.229-7012, Tax Exemptions (Italy)—Representation. (xiii) 252.229-7013, Tax Exemptions (Spain)—Representation. (xiv) 252.232-7015, Performance-Based Payments—Repres…
  • DFARS 209.405 Effect of listing.
    …nsulting with the Environmental Protection Agency suspending and debarring official. (C) Exemptions shall be for a period not to exceed one year. The continuing necessity for each exemption shall be reviewed annually and, upon the making o…
  • DFARS 252.204-7007 Alternate A, Annual Representations and Certifications.
    …olicitations expected to result in contracts of $200,000 or more. (vi) 252.229-7012, Tax Exemptions (Italy)—Representation. Applies to solicitations when contract performance will be in Italy. (vii) 252.229-7013, Tax Exemptions (Spain)—Re…
  • FAR 5.101 Methods of disseminating information.
    …ontracting officer need not comply with the display requirements of this section when the exemptions at 5.202(a)(1), (a)(4) through (a)(9), or (a)(11) apply, when oral solicitations are used, or when providing access to a notice of proposed…
  • FAR 6.305 Availability of the justification.
    …cations available for public inspection. Contracting officers shall also be guided by the exemptions to disclosure of information contained in the Freedom of Information Act (5 U.S.C. 552) and the prohibitions against disclosure in 24.202 i…
  • FAR 8.405-6 Limiting sources.
    …cations available for public inspection. Contracting officers shall also be guided by the exemptions to disclosure of information contained in the Freedom of Information Act (5 U.S.C. 552) and the prohibitions against disclosure in 24.202 i…
  • FAR 15.404-4 Profit.
    …ective in those acquisitions that require cost analysis; and (ii) May prescribe specific exemptions for situations in which mandatory use of a structured approach would be clearly inappropriate. (2) Agencies may use another agency's struc…
  • FAR 16.505 Ordering.
    …cations available for public inspection. Contracting officers shall also be guided by the exemptions to disclosure of information contained in the Freedom of Information Act (5 U.S.C. 552) and the prohibitions against disclosure in 24.202 i…
  • FAR 17.207 Exercise of options.
    …synopsized in accordance with part 5 unless exempted by 5.202(a)(10) or other appropriate exemptions in 5.202; (5) The contractor does not have an active exclusion record in the System for Award Management (see FAR 9.405-1); (6) The contr…
  • FAR 22.602 Statutory requirements.
    Except for the exemptions at 22.604, all contracts subject to 41 U.S.C. chapter 65 (the statute), and entered into by any executive department, independent establishment, or other agency or instrumentality of the United States, or by the Di…

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.