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DFARS 229



Part 229-Taxes

TABLE OF CONTENTS

SUBPART 229.1--GENERAL

229.101 Resolving tax problems.

SUBPART 229.4--CONTRACT CLAUSES

229.402 Foreign contracts.

229.402-1 Foreign fixed-price contracts.

229.402-70 Additional clauses.

SUBPART 229.70--SPECIAL PROCEDURES FOR OVERSEAS CONTRACTS

229.7000 Scope of subpart.

229.7001 Tax exemption in Spain.

229.7002 Tax exemption in the United Kingdom.

229.7002-1 Value added tax.

229.7002-2 Import duty.

229.7002-3 Value added tax or import duty problem resolution.

229.7002-4 Information required by HM Customs and Excise.

SUBPART 229.1--GENERAL

229.101 Resolving tax problems.

TABLE 29-1, DESIGNATED COMMANDING OFFICERS

Country or Area

Designated Commanding Officer

Australia

Commander in Chief, Pacific Representative, Australia

Azores

Commander, U.S. Forces, Azores

Bahrain

Commander in Chief, U.S. Naval Forces, Europe

Belgium

Commander in Chief, U.S. Army, Europe

Bermuda

Commanding Officer, U.S. Naval Air Station, Bermuda

Canada

Commander, Space Command

Caribbean Islands (including Bahamas)

Commander, Antilles Defense Command

Denmark

Commander in Chief, U.S. Air Forces, Europe

Ethiopia

Commander in Chief, U.S. Army, Europe

France

Commander in Chief, U.S. Army, Europe

Germany

Commander in Chief, U.S. Army, Europe

Greece

Commander in Chief, U.S. Air Forces, Europe

Greenland

Commander, Space Command

Iceland

Commander, Iceland Defense Force

Iran

Commander in Chief, U.S. Army, Europe

Italy

Commander in Chief, U.S. Naval Forces, Europe

Japan

Commander, U.S. Forces, Japan

Korea

Commander, U.S. Forces, Korea

Luxembourg

Commander in Chief, U.S. Army, Europe

Morocco

Commander in Chief, U.S. Naval Forces, Europe

Netherlands

Commander in Chief, U.S. Air Forces, Europe

New Zealand

Commander, U.S. Naval Support Forces, Antarctica

Norway

Commander in Chief, U.S. Air Forces, Europe

Philippines

Commander in Chief, Pacific Representative, Philippines

Portugal

Commander in Chief, U.S. Naval Forces, Europe

Spain

Commander in Chief, U.S. Air Forces, Europe

Taiwan

Commander, U.S. Military Assistance Command, Thailand

Turkey

Commander in Chief, U.S. Air Forces, Europe

United Kingdom

Commander in Chief, U.S. Air Forces, Europe

SUBPART 229.4--CONTRACT CLAUSES

229.402 Foreign contracts.

229.402-1 Foreign fixed-price contracts.

Use the clause at 252.229-7000, Invoices Exclusive of Taxes or Duties, in solicitations and contracts when a fixed-price contract will be awarded to a foreign concern.

229.402-70 Additional clauses.

SUBPART 229.70--SPECIAL PROCEDURES FOR OVERSEAS CONTRACTS

229.7000 Scope of subpart.

This subpart prescribes procedures to be used by contracting officers to obtain tax relief and duty-free import privileges when conducting U.S. Government acquisitions in certain foreign countries.

229.7001 Tax exemption in Spain.

229.7002 Tax exemption in the United Kingdom.

This section contains procedures to be followed in securing relief from the British value added tax and import duties.

229.7002-1 Value added tax.

229.7002-2 Import duty.

No import duty shall be paid by the United States and contract prices shall 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 shall document the contract file with a statement that-

229.7002-3 Value added tax or import duty problem resolution.

In the event a value added tax or import duty problem cannot be resolved at the contracting officer's level, refer the issue to HQ Third Air Force, Staff Judge Advocate, Unit 4840, Box 45, APO AE 09459. Direct contact with HM Customs and Excise in London is prohibited.

229.7002-4 Information required by HM Customs and Excise.

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