This text is not in eCFR or DITA. It is extracted from the .docx attachment for Class Deviation 2026-O0007, which directs contracting officers to use it in place of the codified PGI. The parsed text is a convenience layer; the .docx attachment is authoritative.
(a) U.S. Government purchases qualifying for tax relief are equipment, materials, facilities, and services for the common defense effort and for foreign aid programs.
(b) To facilitate the resolution of issues concerning specific waivers of import duty or tax exemption for U.S. Government purchases (see PGI 229.7002-3), contracting offices must provide the name and activity address of personnel who have been granted warranted contracting authority to His Majesty’s (HM) Revenue and Customs (HMRC) at the following address: HM Revenue and Customs Parliament Street 100, London SW1A 2BQ].
Authoritative source
Issued as an attachment to the Office of the Secretary of Defense memorandum for Class Deviation 2026-O0007, signed February 1, 2026. Verify against the attachment before relying on this text.
- .docx attachment for Class Deviation 2026-O0007
- Class Deviation 2026-O0007 memorandum (PDF)
- Class Deviation 2026-O0007 on part52.dev
Codified PGI
The codified text remains published on acquisition.gov but is superseded by this Class Deviation. View codified PGI 229.7002-1.