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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15 sections with “import duties”

  • DFARS 252.229-7008 Relief from Import Duty (United Kingdom)
    As prescribed in 229.402-70(h), use the following clause: Relief from Import Duty (United Kingdom) (DEC 2011) Any import dutiable articles, components, or raw materials supplied to the United States Government under this contract shall be…
  • FAR 47.303-11 F.o.b. inland point, country of importation.
    (a) Explanation of delivery term. F.o.b. inland point, country of importation means free of expense to the Government, on board the indicated type of conveyance of the carrier, delivered to the specified inland point where the consignee's f…
  • FAR 47.303-12 Ex dock, pier, or warehouse, port of importation.
    (a) Explanation of delivery term. Ex dock, pier, or warehouse, port of importation means free of expense to the Government delivered on the designated dock or pier or in the warehouse at the specified port of importation. (b) Contractor re…
  • FAR 47.303-16 F.o.b. designated air carrier's terminal, point of importation.
    (a) Explanation of delivery term. F.o.b. designated air carrier's terminal, point of importation means free of expense to the Government delivered to the air carrier's terminal at the point of importation specified in the contract. (b) Con…
  • FAR 52.247-39 F.o.b. Inland Point, Country of Importation.
    … in solicitations and contracts when the delivery term is f.o.b. inland point, country of importation: F.o.b. Inland Point, Country of Importation (APR 1984) (a) The term f.o.b. inland point, country of importation, as used in this clause…
  • FAR 52.247-40 Ex Dock, Pier, or Warehouse, Port of Importation.
    …olicitations and contracts when the delivery term is ex dock, pier, or warehouse, port of importation: Ex Dock, Pier, or Warehouse, Port of Importation (APR 1984) (a) The term ex dock, pier, or warehouse, port of importation, as used in t…
  • FAR 52.247-44 F.o.b. Designated Air Carrier's Terminal, Point of Importation.
    …nd contracts when the delivery term is f.o.b. designated air carrier's terminal, point of importation: F.o.b. Designated Air Carrier's Terminal, Point of Importation (APR 1984) (a) The term f.o.b. designated air carrier's terminal, point …
  • DFARS 252.229-7001 Tax Relief.
    … being acquired, the Contractor shall identify the materials or components intended to be imported in order to ensure that relief from import duties is obtained. If the Contractor intends to use imported products from inventories on hand, t…
  • FAR 52.225-8 Duty-Free Entry.
    …w materials, components, and intermediate assemblies) in excess of $20,000 that are to be imported into the customs territory of the United States for delivery to the Government under this contract, either as end products or for incorporati…
  • FAR 25.900 Scope of subpart.
    This subpart provides policies and procedures for exempting from import duties certain supplies purchased under Government contracts.
  • 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 252.229-7005 Tax exemptions (Spain).
    …ction taxes: (1) Derechos de Aduana (Customs Duties). (2) Impuesto de Compensacion a la Importacion (Compensation Tax on Imports). (3) Transmissiones Patrionomiales (Property Transfer Tax). (4) Impuesto Sobre el Lujo (Luxury Tax). (5) …
  • FAR 25.901 Policy.
    United States laws impose duties 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 anticipate…
  • FAR 52.229-13 Taxes—Foreign Contracts in Afghanistan.
    …re on behalf of or in support of U.S. Forces. The Agreement also exempts the acquisition, importation, exportation, reexportation, transportation, and use of supplies and services in Afghanistan, on behalf of or in support of U.S. Forces, f…
  • FAR 52.229-14 Taxes—Foreign Contracts in Afghanistan (North Atlantic Treaty Organization Status of Forces Agreement).
    …ies are on behalf of or in support of NATO Forces. The SOFA also exempts the acquisition, importation, exportation, reexportation, transportation, and use of supplies and services in Afghanistan on behalf of or in support of NATO Forces fro…

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.