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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5 sections with “value added taxes”

  • DFARS 252.229-7011 Reporting of Foreign Taxes—U.S. Assistance Programs.
    …ods, or equipment. (b) Commodities acquired under this 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 separ…
  • FAR 52.219-9 Small Business Subcontracting Plan.
    …f the contract or subcontract. Total contract dollars means the final anticipated dollar value, including the dollar value of all options. Untimely payment means a payment to a subcontractor that is more than 90 days past due under the te…
  • DFARS 225.7301 General.
    …contracts financed under U.S. assistance programs that involve payment of foreign country value added taxes or customs duties.
  • FAR 52.216-16 Incentive Price Revision—Firm Target.
    … all work under the items; (iii) A list of all residual inventory and an estimate of its value; and (iv) Any other relevant data that the Contracting Officer may reasonably require. (2) If the Contractor fails to submit the data required…
  • FAR 52.216-17 Incentive Price Revision—Successive Targets.
    …of all work under the items; (3) A list of all residual inventory and an estimate of its value; and (4) Any other relevant data that the Contracting Officer may reasonably require. (f) Final price revision. Unless a firm fixed price has …

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.