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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3 sections with “recipient country”

  • DFARS 252.229-7011 Reporting of Foreign Taxes—U.S. Assistance Programs.
    …his contract shall be exempt from all value added taxes and customs duties imposed by the recipient country. This exemption is in addition to any other tax exemption provided through separate agreements or other means. (c) The Contractor s…
  • FAR 31.205-6 Compensation for personal services.
    …efits are actually provided; or (B) The costs are paid to an insurer, provider, or other recipient for current year benefits or premiums. (ii) Terminal funding. PRB costs are not accrued during the working lives of the employees. (A) Ter…
  • FAR 31.603 Requirements.
    …on. (6) Costs of alcoholic beverages. (7) Contributions or donations, regardless of the recipient. (8) Costs of advertising designed to promote the contractor or its products. (9) Costs of promotional items and memorabilia, including mo…

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.