# 252.229-7011 Reporting of Foreign Taxes—U.S. Assistance Programs.
Type: Clause
Prescribed in: 229.170-4
Current version date: SEP 2005

## Prescription and Applicability

### DFARS Prescription, 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.

## Current Text

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]

## Active Class Deviations Affecting This Clause

### Class Deviation 2026-O0007, DFARS RFO Implementation (Part 29)
- Status: Active
- Date Issued: 2026-02-01
- Change type: MODIFIED
- Action: Modified by RFO class deviation

## Suggested Questions

You can ask your AI assistant:
- Should I include this provision in my solicitation?
- Does this clause apply to commercial acquisitions?
- Does this clause apply to R&D contracts under Part 35?
- Which alternate should I use for a multiple-award contract?
- Are there any active Class Deviations that modify this clause?
- What changed in the most recent amendment?

---
Source: https://part52.dev
Generated: 2026-04-21 17:40 UTC
Reference: https://www.ecfr.gov/current/title-48/section-252.229-7011