This text is not in eCFR or DITA. It is extracted from the Revolutionary FAR Overhaul deviation guide for FAR Part 29. The parsed text is a convenience layer; the Source PDF tab is authoritative. Always verify against the official deviation PDF.
As prescribed in 229.170-4. See the Prescription tab for the prescribing policy text.
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.
Prescription: 229.170-4 Contract clause
As prescribed in 229.170-4. Scope applicability here before applying the clause.
Insert 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.
Version history
One version on record, first captured 2026-06-11 15:51:53, effective February 1, 2026.
Prescription: 229.170-4
Prescribing text cropped from the same deviation PDF.
Clause text (page 13)
Rendered from the deviation PDF. Open the full PDF.
