PGI 229.7002-2 Import duty
Subsection DFARS Procedures, Guidance, and Information
Facts
- Citation
- PGI 229.7002-2
- Type
- Subsection
- Supplements
- FAR Part 29 Taxes
- Text as of
- DFARS PGI Change May 7, 2026
- Official text
- acquisition.gov
Text from acquisition.gov. Federal Register history from the Federal Register's records of the rules that amended this subsection.
Text
No import duty shall be paid by the United States and contract prices shall be exclusive of duty, except when the administrative cost compared to the low dollar value of a contract makes it impracticable to obtain relief from contract import duty. In this instance, the contracting officer shall document the contract file with a statement that—
(a) The administrative burden of securing tax relief under the contract was out of proportion to the tax relief involved;
(b) It is impracticable to secure tax relief;
(c) Tax relief is therefore not being secured; and
(d) The acquisition does not involve the expenditure of any funds to establish a permanent military installation.
Quick answers
What is PGI 229.7002-2?
PGI 229.7002-2 is a subsection of the DFARS Procedures, Guidance, and Information, titled "Import duty".
Are changes to PGI 229.7002-2 proposed?
No proposed rule from the last 3 years is waiting on a final rule.
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