DFARS Part 29

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Defense Federal Acquisition Regulation Supplement
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.

PART 229 TAXES

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

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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