48 CFR 552.238-101
552.238-101 Foreign Taxes and Duties.
United States · 48 CFR — Federal Acquisition Regulations System · Status: effective
Cite this
- Citation
- 48 CFR 552.238-101, 552.238-101 Foreign Taxes and Duties, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/246002
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Full text
As prescribed in 538.273(d)(25), insert the following clause:
Prices offered must be net, delivered, f.o.b. to the destinations accepted by the Government.
(a) The Contractor warrants that such prices do not include any tax, duty, customs fees, or other foreign Governmental costs, assessments, or similar charges from which the U.S. Government is exempt.
(b) Standard commercial export packaging, including containerization, if necessary, packaging, preservation, and/or marking are included in the pricing offered and accepted by the Government.
Legislative history
This is a federal regulation, adopted through agency rulemaking under the Administrative Procedure Act — not enacted by a recorded vote of Congress.