DFARS 252.229-7011 Reporting of Foreign Taxes - U.S. Assistance Programs
Clause Defense Federal Acquisition Regulation Supplement Sep 2005 version
Facts
- Citation
- DFARS 252.229-7011
- Type
- Clause
- Current version
- September 2005
- Prescribed in
- DFARS 229.170-4
- Supplements
- FAR Subpart 52.2 Text of Provisions and Clauses
- Last amended
- 70 FR 57191 Effective Sep 30, 2005
- Text as of
- DFARS 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 clause.
Text
As prescribed in 229.170-4 , use the following clause:
REPORTING OF FOREIGN TAXES – U.S. ASSISTANCE PROGRAMS (SEP 2005)
(a) Definition. “Commodities,” as used in this clause, means any materials, articles, supplies, goods, 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 separate agreements or other means.
(c) The Contractor shall inform the foreign government of the tax exemption, as documented in the Letter of Offer and Acceptance, country-to-country agreement, or interagency agreement.
(d) If the foreign government or entity nevertheless imposes taxes, the Contractor shall promptly notify the Contracting Officer and shall provide documentation showing that the foreign government was apprised of the tax exemption in accordance with paragraph (c) of this clause.
(e) The Contractor shall insert the substance of this clause, including this paragraph (e), in all subcontracts for commodities that exceed $500.
(End of clause)
Federal Register history
| Final rule | Published | Effective |
|---|---|---|
| Defense Federal Acquisition Regulation Supplement; Prohibition of Foreign Taxation on U.S. Assistance Programs |
Quick answers
What is DFARS 252.229-7011?
DFARS 252.229-7011 is a clause of the Defense Federal Acquisition Regulation Supplement, titled "Reporting of Foreign Taxes - U.S. Assistance Programs".
What is the current version of DFARS 252.229-7011?
The current version is dated September 2005.
Where is DFARS 252.229-7011 prescribed?
It is prescribed in DFARS 229.170-4, Contract clause.
When was DFARS 252.229-7011 last changed?
The most recent final rule on record is "Defense Federal Acquisition Regulation Supplement; Prohibition of Foreign Taxation on U.S. Assistance Programs" (70 FR 57191), published Sep 30, 2005 and effective Sep 30, 2005.
Are changes to DFARS 252.229-7011 proposed?
No proposed rule from the last 3 years is waiting on a final rule.
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