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: · · ·
56 sections with “foreign contract payments”: the first 40
- FAR 29.204 Federal excise tax on specific foreign contract payments.….gov/help/tax-law-questions. (b) In accordance with the clause 52.229-12, Tax on Certain Foreign Procurements, contractors that are subject to the section 5000C tax will complete IRS Form W-14, Certificate of Foreign Contracting Party Rece…
- DFARS 229.204 Federal excise tax on specific foreign contract payments.…eriod of performance if the contract includes the clause at FAR 52.229-12, Tax on Certain Foreign Procurements, unless the contract also includes the clause at 252.229-7014, Full Exemption from Two-Percent Excise Tax on Certain Foreign Proc…
- FAR 52.237-8 Restriction on Severance Payments to Foreign Nationals.…cribed in 37.113-2(a), use the following provision: Restriction on Severance Payments to Foreign Nationals (AUG 2003) (a) The Federal Acquisition Regulation (FAR), at 31.205-6(g)(6), limits the cost allowability of severance payments to f…
- FAR 29.402-3 Tax on certain foreign procurements.(a) Insert the provision at 52.229-11, Tax on Certain Foreign Procurements—Notice and Representation, in solicitations, including solicitations using part 12 procedures for the acquisition of commercial products and commercial services, unl…
- FAR 52.212-5 Contract Terms and Conditions Required To Implement Statutes or Executive Orders—Commercial Products and Commercial Services.…9 U.S.C. 2501, et seq., 19 U.S.C. 3301 note). __ (51) 52.225-13, Restrictions on Certain Foreign Purchases (FEB 2021) (E.O.'s, proclamations, and statutes administered by the Office of Foreign Assets Control of the Department of the Treasu…
- FAR 52.229-11 Tax on Certain Foreign Procurements—Notice and Representation.As prescribed in 29.402-3(a), insert the following provision: Tax on Certain Foreign Procurements—Notice and Representation (JUN 2020) (a) Definitions. As used in this provision— Foreign person means any person other than a United States…
- FAR 52.229-12 Tax on Certain Foreign Procurements.As prescribed in 29.402-3(b), insert the following clause: Tax on Certain Foreign Procurements (FEB 2021) (a) Definitions. As used in this clause— Foreign person means any person other than a United States person. United States person, …
- DFARS 212.301 Solicitation provisions and contract clauses for the acquisition of commercial products and commercial services.…e National Defense Authorization Act for Fiscal Year 2020 (Pub. L. 116-92). (x) Part 225—Foreign Acquisition. (A) Use the provision at 252.225-7000, Buy American—Balance of Payments Program Certificate, to comply with 41 U.S.C. chapter 83 …
- DFARS 252.225-7001 Buy American and Balance of Payments Program.…contract in accordance with FAR 25.101(d), or award is made before January 1, 2030, for a foreign end product that exceeds 55 percent domestic content (see Defense Federal Acquisition Regulation Supplement 225.103(b)(ii)). The cost of compo…
- DFARS 252.225-7036 Buy American—Free Trade Agreements—Balance of Payments Program.… Regulation Supplement (DFARS) 225.101(d); or award is made before January 1, 2030, for a foreign end product that exceeds 55 percent domestic content (see DFARS 225.103(b)(ii)). The cost of components includes transportation costs to the p…
- DFARS 252.225-7044 Balance of Payments Program—Construction Material.… percentage is established for a contract in accordance with FAR 25.201(c). Components of foreign origin of the same class or kind for which nonavailability determinations have been made are treated as domestic. Components of unknown origin…
- DFARS 252.225-7045 Balance of Payments Program—Construction Material Under Trade Agreements.… percentage is established for a contract in accordance with FAR 25.201(c). Components of foreign origin of the same class or kind for which nonavailability determinations have been made are treated as domestic. Components of unknown origin…
- DFARS 252.232-7002 Progress Payments for Foreign Military Sales Acquisitions.As prescribed in 232.502-4-70(a), use the following clause: Progress Payments for Foreign Military Sales Acquisitions (MAY 2023) If this contract includes foreign military sales (FMS) requirements, the Contractor shall— (a) Submit separa…
- FAR 52.227-11 Patent Rights—Ownership by the Contractor.…l) or 6 months from the date permission is granted by the Commissioner of Patents to file foreign patent applications where such filing has been prohibited by a Secrecy Order. (4) The Contractor may request extensions of time for disclosur…
- FAR 52.229-13 Taxes—Foreign Contracts in Afghanistan.As prescribed in 29.402-4(a), use the following clause: Taxes—Foreign Contracts in Afghanistan (NOV 2021) (a) Definition. U.S. Forces, as used in this clause, means the entity comprising the members of the force and of the civilian compon…
- FAR 52.237-9 Waiver of Limitation on Severance Payments to Foreign Nationals.… in 37.113-2(b), use the following clause: Waiver of Limitation on Severance Payments to Foreign Nationals (DEC 2022) (a) Pursuant to 10 U.S.C. 3744(b) or 41 U.S.C. 4304(b)(1), as applicable, the cost allowability limitations in FAR 31.20…
- DFARS 204.1202 Solicitation provision and contract clause.…t or Services—Representation. (ii) 252.209-7002, Disclosure of Ownership or Control by a Foreign Government. (iii) 252.216-7008, Economic Price Adjustment—Wage Rates or Material Prices Controlled by a Foreign Government—Representation. (…
- FAR 31.603 Requirements.…alties resulting from violations of, or failure to comply with, Federal, state, local, or foreign laws and regulations, except when incurred as a result of compliance with specific terms and conditions of the contract or specific written in…
- FAR 37.113-2 Solicitation provision and contract clause.(a) Use the provision at 52.237-8, Restriction on Severance Payments to Foreign Nationals, in all solicitations that meet the criteria in 37.113-1(a), except for those excluded by 37.113-1(c). (b) When the head of an agency has granted a w…
- FAR 52.212-3 Offeror Representations and Certifications—Commercial Products and Commercial Services.…es and equipment, and the common use of employees. Inverted domestic corporation means a foreign incorporated entity that meets the definition of an inverted domestic corporation under 6 U.S.C. 395(b), applied in accordance with the rules …
- FAR 52.225-9 Buy American—Construction Materials.…ugh 2028 and 75 percent for items delivered starting in calendar year 2029. Components of foreign origin of the same class or kind for which nonavailability determinations have been made are treated as domestic. Components of unknown origin…
- DFARS 225.7501 Policy.…performed outside the United States, including end products and construction material for foreign military sales, unless— (a) Before issuing the solicitation— (1) The estimated cost of the acquisition or the value of a particular construc…
- DFARS 229.402-70 Additional provisions and clauses.…229-7001, Tax Relief, in solicitations and contracts when a contract will be awarded to a foreign concern for performance in a foreign country. (1) Use the basic clause in solicitations and contracts when the contract will be performed in …
- DFARS 252.225-7013 Duty-Free Entry.… shipping documents bear the notation specified in paragraph (e) of this clause. (e) For foreign supplies for which the Government will issue duty-free entry certificates in accordance with this clause, shipping documents submitted to Cust…
- DFARS 252.232-7018 Progress Payments—Multiple Lots.…eral Acquisition Regulation Supplement (DFARS) clause 252.232-7002, Progress Payments for Foreign Military Sales Acquisitions, of this contract, the Contractor shall— (1) Submit separate progress payment requests for each lot identified in…
- FAR 8.1104 Contract clauses.…ions and contracts for leasing of motor vehicles, unless the motor vehicles are leased in foreign countries: (a) The clause at 52.208-4, Vehicle Lease Payments. (b) The clause at 52.208-5, Condition of Leased Vehicles. (c) The clause at …
- FAR 32.112-2 Subcontractor requests for information.…lished by an Executive order to be kept classified in the interest of national defense or foreign policy; and (2) Properly classified pursuant to such Executive order.
- FAR 52.204-3 Taxpayer identification.… has been applied for. □ TIN is not required because: □ Offeror is a nonresident alien, foreign corporation, or foreign partnership that does not have income effectively connected with the conduct of a trade or business in the United Stat…
- FAR 52.208-4 Vehicle Lease Payments.…tations and contracts for leasing motor vehicles, unless the motor vehicles are leased in foreign countries: Vehicle Lease Payments (APR 1984) (a) Upon the submission of proper invoices or vouchers, the Government shall pay rent for each …
- FAR 52.212-4 Contract Terms and Conditions—Commercial Products and Commercial Services.…d direct or contributory infringement of, or inducement to infringe, any United States or foreign patent, trademark or copyright, arising out of the performance of this contract, provided the Contractor is reasonably notified of such claims…
- FAR 52.244-6 Subcontracts for Commercial Products and Commercial Services.…nmanned Aircraft Systems Manufactured or Assembled by American Security Drone Act—Covered Foreign Entities (NOV 2024) (Sections 1821-1826, Pub. L. 118-31, 41 U.S.C. 3901 note prec.). (xxiv) 52.247-64, Preference for Privately Owned U.S.-Fl…
- DFARS 209.104-1 General standards.…ountry that is a state sponsor of terrorism. See 225.771. (ii) Ownership or control by a foreign government when access to proscribed information is required to perform the contract. (A) Under 10 U.S.C. 4874(a), no DoD contract under a nat…
- DFARS 215.404-71-3 Contract type risk and working capital adjustment.…share lines contained in incentive provisions; (vii) Risks associated with contracts for foreign military sales (FMS) that are not funded by U.S. appropriations; and (viii) When the contract contains provisions for performance-based payme…
- DFARS 227.676 Foreign patent interchange agreements.(a) Patent interchange agreements between the United States and foreign governments provide for the use of patent rights, compensation, free licenses, and the establishment of committees to review and make recommendations on these matters. …
- FAR 31.205-6 Compensation for personal services.… differential pay. (1) Differential allowances for additional income taxes resulting from foreign assignments are allowable. (2) Differential allowances for additional income taxes resulting from domestic assignments are unallowable. (Howe…
- FAR 37.113-1 Waiver of cost allowability limitations.…gency may waive the 31.205-6(g)(6) cost allowability limitations on severance payments to foreign nationals for contracts that— (1) Provide significant support services for (i) members of the armed forces stationed or deployed outside the …
- FAR 52.213-4 Terms and Conditions—Simplified Acquisitions (Other Than Commercial Products and Commercial Services).…2-26, Equal Opportunity (SEP 2016) (E.O. 11246). (ix) 52.225-13, Restrictions on Certain Foreign Purchases (FEB 2021) (E.O.s, proclamations, and statutes administered by the Office of Foreign Assets Control of the Department of the Treasur…
- FAR 52.249-6 Termination (Cost-Reimbursement).… 1996). If the contract is with an agency of the U.S. Government or with State, local, or foreign governments or their agencies, and if the contracting officer determines that the requirement to pay interest on excess partial payments is in…
- FAR 4.1102 Policy.…upport of diplomatic or developmental operations, including those performed in support of foreign assistance programs overseas, in an area that has been designated by the Department of State as a danger pay post (seehttps://aoprals.state.go…
- FAR 49.502 Termination for convenience of the Government.…yments. If the contract is with an agency of the U.S. Government or with State, local, or foreign governments or their agencies, and if the contracting officer determines that the requirement to pay interest on excess partial payments is in…
FAR (chapter 1)
- Part 1 Federal Acquisition Regulations System 58 sections
- Part 2 Definitions of Words and Terms 3 sections
- Part 3 Improper Business Practices and Personal Conflicts of Interest 98 sections
- Part 4 Administrative and Information Matters 116 sections
- Part 5 Publicizing Contract Actions 34 sections
- Part 6 Competition Requirements 34 sections
- Part 7 Acquisition Planning 34 sections
- Part 8 Required Sources of Supplies and Services 67 sections
- Part 9 Contractor Qualifications 106 sections
- Part 10 Market Research 4 sections
- Part 11 Describing Agency Needs 33 sections
- Part 12 Acquisition of Commercial Products and Commercial Services 38 sections
- Part 13 Simplified Acquisition Procedures 49 sections
- Part 14 Sealed Bidding 82 sections
- Part 15 Contracting by Negotiation 81 sections
- Part 16 Types of Contracts 74 sections
- Part 17 Special Contracting Methods 50 sections
- Part 18 Emergency Acquisitions 34 sections
- Part 19 Small Business Programs 126 sections
- Part 22 Application of Labor Laws to Government Acquisitions 205 sections
- Part 23 Environment, Sustainable Acquisition, and Material Safety 38 sections
- Part 24 Protection of Privacy and Freedom of Information 10 sections
- Part 25 Foreign Acquisition 81 sections
- Part 26 Other Socioeconomic Programs 36 sections
- Part 27 Patents, Data, and Copyrights 59 sections
- Part 28 Bonds and Insurance 61 sections
- Part 29 Taxes 23 sections
- Part 30 Cost Accounting Standards Administration 30 sections
- Part 31 Contract Cost Principles and Procedures 87 sections
- Part 32 Contract Financing 175 sections
- Part 33 Protests, Disputes, and Appeals 23 sections
- Part 34 Major System Acquisition 20 sections
- Part 35 Research and Development Contracting 25 sections
- Part 36 Construction and Architect-engineer Contracts 81 sections
- Part 37 Service Contracting 46 sections
- Part 38 Federal Supply Schedule Contracting 3 sections
- Part 39 Acquisition of Information Technology 14 sections
- Part 40 Information Security and Supply Chain Security 12 sections
- Part 41 Acquisition of Utility Services 17 sections
- Part 42 Contract Administration and Audit Services 84 sections
- Part 43 Contract Modifications 14 sections
- Part 44 Subcontracting Policies and Procedures 24 sections
- Part 45 Government Property 33 sections
- Part 46 Quality Assurance 60 sections
- Part 47 Transportation 106 sections
- Part 48 Value Engineering 13 sections
- Part 49 Termination of Contracts 108 sections
- Part 50 Extraordinary Contractual Actions and the Safety Act 34 sections
- Part 51 Use of Government Sources by Contractors 15 sections
- Part 52 Solicitation Provisions and Contract Clauses 680 sections
- Part 53 Forms 61 sections
DFARS (chapter 2, Defense)
- Part 201 Federal Acquisition Regulations System 24 sections
- Part 202 Definitions of Words and Terms 1 sections
- Part 203 Improper Business Practices and Personal Conflicts of Interest 28 sections
- Part 204 Administrative and Information Matters 76 sections
- Part 205 Publicizing Contract Actions 11 sections
- Part 206 Competition Requirements 20 sections
- Part 207 Acquisition Planning 22 sections
- Part 208 Required Sources of Supplies and Services 31 sections
- Part 209 Contractor Qualifications 55 sections
- Part 210 Market Research 2 sections
- Part 211 Describing Agency Needs 22 sections
- Part 212 Acquisition of Commercial Products and Commercial Services 24 sections
- Part 213 Simplified Acquisition Procedures 23 sections
- Part 214 Sealed Bidding 14 sections
- Part 215 Contracting by Negotiation 66 sections
- Part 216 Types of Contracts 36 sections
- Part 217 Special Contracting Methods 64 sections
- Part 218 Emergency Acquisitions 7 sections
- Part 219 Small Business Programs 47 sections
- Part 222 Application of Labor Laws to Government Acquisitions 56 sections
- Part 223 Environment, Sustainable Acquisition, and Material Safety 34 sections
- Part 224 Protection of Privacy and Freedom of Information 2 sections
- Part 225 Foreign Acquisition 251 sections
- Part 226 Other Socioeconomic Programs 14 sections
- Part 227 Patents, Data, and Copyrights 99 sections
- Part 228 Bonds and Insurance 17 sections
- Part 229 Taxes 9 sections
- Part 230 Cost Accounting Standards Administration 2 sections
- Part 231 Contract Cost Principles and Procedures 13 sections
- Part 232 Contract Financing 74 sections
- Part 233 Protests, Disputes, and Appeals 8 sections
- Part 234 Major System Acquisition 13 sections
- Part 235 Research and Development Contracting 16 sections
- Part 236 Construction and Architect-engineer Contracts 25 sections
- Part 237 Service Contracting 67 sections
- Part 239 Acquisition of Information Technology 38 sections
- Part 241 Acquisition of Utility Services 8 sections
- Part 242 Contract Administration and Audit Services 40 sections
- Part 243 Contract Modifications 18 sections
- Part 244 Subcontracting Policies and Procedures 13 sections
- Part 245 Government Property 23 sections
- Part 246 Quality Assurance 39 sections
- Part 247 Transportation 27 sections
- Part 249 Termination of Contracts 14 sections
- Part 250 Extraordinary Contractual Actions and the Safety Act 16 sections
- Part 251 Use of Government Sources by Contractors 5 sections
- Part 252 Solicitation Provisions and Contract Clauses 405 sections
- Part 253 Forms 10 sections
- Part 270 Defense Contracting Programs 7 sections
Source: eCFR, 48 CFR chapters 1 and 2 (GPO GovInfo bulk data) ↗. Rule changes in progress: FAR, DFARS. Terms: glossary.