DEV
This clause is modified by 1 active class deviation
- 2026-O0007 — DFARS RFO Implementation (Part 29)
252.229-7011 Reporting of Foreign Taxes—U.S. Assistance Programs. 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) [70 FR 57192, Sept. 30, 2005]
RFO
Prescription superseded under the RFO
The prescription shown below is from the codified eCFR. Under the RFO, the prescribing section may have been revised, relocated or reserved. See the deviation memorandum for the current prescription authority.
View deviation: 2026-O0007 →R-DFARS Prescription Source
This clause is prescribed in the R-DFARS by the following deviation:
-
2026-O0007
— DFARS RFO Implementation (Part 29)
(DFARS Part 229)
Add clause 252.229-7011
229.170-4
Use the clause at 252.229-7011, Reporting of Foreign Taxes - U.S. Assistance Programs, in solicitations and contracts funded with U.S. assistance appropriations provided in the annual foreign operations appropriations act.
Prescription data sourced from eCFR as of 2026-06-10 03:16 UTC.
Cross-references within the prescription are not resolved automatically.
Regulatory Stack
The layers of regulation that govern this clause, from the FAR prescription through agency-specific supplements and any active deviations.
R-DFARS
R-DFARS Prescription
Per Deviation 2026-O0007 (DFARS Part 229)
2026-O0007: DFARS RFO Implementation (Part 29) — DFARS Part 229
DFARS
DFARS Supplement (eCFR)
⚠ May be superseded by RFO
229.170-4
Use the clause at 252.229-7011, Reporting of Foreign Taxes - U.S. Assistance Programs, in solicitations and contracts funded with U.S. assistance appropriations provided in the annual foreign operations appropriations act.
Version History
Version history is sourced from the codified eCFR. Changes published only as class deviations or by the Revolutionary FAR Overhaul do not appear here until they are incorporated into the eCFR. For RFO-driven changes see the RFO Version tab and any active deviations cited above.
No version history available from eCFR.
Active Class Deviations
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