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.
The United States shall not pay a contract import duty and contract prices must be exclusive of duty, except when the administrative cost compared to the low dollar value of a contract makes it impracticable to obtain relief from contract import duty. In this instance, the contracting officer must document the contract file with a statement that
(a) The administrative burden of securing tax relief under the contract was out of proportion to the tax relief involved;
(b) It is impracticable to secure tax relief;
(c) Tax relief is therefore not being secured; and
(d) The acquisition does not involve the expenditure of any funds to establish a permanent military installation.
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The codified text remains published on acquisition.gov but is superseded by this Class Deviation.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 229.7002-2.