DFARS 252.229-7014 Full Exemption from Two-Percent Excise Tax on Certain Foreign Procurements
Solicitation provision Defense Federal Acquisition Regulation Supplement Oct 2022 version
Facts
- Citation
- DFARS 252.229-7014
- Type
- Solicitation provision
- Current version
- October 2022
- Prescribed in
- DFARS 229.402-70(k)
- Supplements
- FAR Subpart 52.2 Text of Provisions and Clauses
- Last amended
- 87 FR 65515 Effective Oct 28, 2022
- 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 solicitation provision.
Text
As prescribed in 229.402-70(k), use the following clause:
FULL EXEMPTION FROM TWO-PERCENT EXCISE TAX ON CERTAIN FOREIGN PROCUREMENTS (OCT 2022)
(a) As the Contractor represented in its offer, any item, including any item delivered under subcontract; any service; or any combination thereof delivered under this contract is fully exempt from the 2-percent excise tax withholding imposed by 26 U.S.C. 5000C and implemented by Federal Acquisition Regulation (FAR) 52.229-12, Tax on Certain Foreign Procurements.
(b) If the full exemption no longer applies due to a change in circumstances during the performance of the contract, causing the Contractor to become subject to the withholding for the 2-percent excise tax as imposed by 26 U.S.C. 5000C, then the Contractor shall immediately comply with the notification and billing requirements of FAR clause 52.229-12.
(End of clause)
Federal Register history
Quick answers
What is DFARS 252.229-7014?
DFARS 252.229-7014 is a solicitation provision of the Defense Federal Acquisition Regulation Supplement, titled "Full Exemption from Two-Percent Excise Tax on Certain Foreign Procurements".
What is the current version of DFARS 252.229-7014?
The current version is dated October 2022.
Where is DFARS 252.229-7014 prescribed?
It is prescribed in DFARS 229.402-70(k), Additional provisions and clauses.
When was DFARS 252.229-7014 last changed?
The most recent final rule on record is "Defense Federal Acquisition Regulation Supplement: Reporting Tax Information on Certain Foreign Procurements (DFARS Case 2021-D029)" (87 FR 65515), published Oct 28, 2022 and effective Oct 28, 2022.
Are changes to DFARS 252.229-7014 proposed?
No proposed rule from the last 3 years is waiting on a final rule.
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