Defense Acquisition Regulations System, DoD 252.229–7009

Spain, the contract will be exempt from the 252.229–7007 Verification of United following , luxury, and transaction States receipt of goods. : (1) Derechos de Aduana ( Duties). As prescribed in 229.402–70(g), use the (2) Impuesto de Compensacion a la following clause: Importacion (Compensation on Imports). (3) Transmissiones Patrionomiales (Prop- VERIFICATION OF UNITED STATES RECEIPT OF erty Transfer Tax). GOODS (JUN 1997) (4) Impuesto Sobre el Lujo (Luxury Tax). The Contractor shall insert the following (5) Actos Juridocos Documentados (Legal statement on all Material Inspection and Re- Official Transactions). ceiving Reports (DD Form 250 series) for (6) Impuesto Sobre el Trafico de Empresas Contracting Officer approval: ‘‘I certify that (Business Tax). the items listed on this invoice have been re- (7) Impuestos Especiales de Fabricacion ceived by the United States.’’ (Special Products Tax). (8) Impuesto Sobre el Petroleo y Derivados (End of clause) (Tax on Petroleum and its By-Products). (9) Impuesto Sobre el Uso de Telefona (Telephone Tax). [62 FR 34134, June 24, 1997] (10) Impuesto General Sobre la Renta de Sociedades y demas Entidades Juridicas 252.229–7008 Relief from Import (General Corporation ). (United Kingdom) (11) Impuesto Industrial (Industrial Tax). As prescribed in 229.402–70(h), use the (12) Impuesto de Rentas Sobre el Capital following clause: (). (13) Plus Vailia (Increase on Real Prop- RELIEF FROM IMPORT DUTY (UNITED KINGDOM) erty). (DEC 2011) (14) Contribucion Territorial Urbana (Met- ropolitan Tax). Any import dutiable articles, components, (15) Contribucion Territorial Rustica y or raw materials supplied to the United Pecuaria (Farmland Real Estate Tax). States Government under this contract shall (16) Impuestos de la Diputacion (County be exclusive of any United Kingdom import Service Charges). duties. Any imported items supplied for (17) Impuestos Municipal y Tasas which import duty already has been paid will Parafiscales (Municipal Tax and Charges). be supplied at a price exclusive of the amount of import duty paid. The Contractor (End of clause) is advised to contact Her Majesty’s Revenue and Customs (HMRC) to obtain a refund [62 FR 34133, June 24, 1997, as amended at 77 upon completion of the contract (Reference FR 19131, Mar. 30, 2012] HMRC Notice No. 431, entitled ‘‘Relief from Customs Duty and/or Value Added Tax on 252.229–7006 Value Added Tax Exclu- United States Government Expenditures in sion (United Kingdom) the United Kingdom’’). As prescribed in 229.402–70(f), use the (End of clause) follow clause: [76 FR 76320, Dec. 7, 2011] VALUE ADDED TAX EXCLUSION (UNITED KINGDOM) (DEC 2011) 252.229–7009 Relief from customs duty The supplies or services identified in this and value added tax on fuel (pas- contract are to be delivered at a price exclu- senger vehicles) (United Kingdom). sive of value added tax under arrangements between the appropriate United States au- As prescribed in 229.402–70(i), use the thorities and Her Majesty’s Revenue and following clause: Customs (HMRC) (Reference HMRC Notice 431, entitled ‘‘Relief from Customs Duty and/ RELIEF FROM CUSTOMS DUTY AND VALUE or Value Added Tax on United States Gov- ADDED TAX ON FUEL (PASSENGER VEHICLES) ernment Expenditures in the United King- (UNITED KINGDOM) (JUN 1997) dom’’). By executing this contract, the Con- (a) Pursuant to an agreement between the tracting Officer certifies that these supplies United States Government and Her Maj- or services are being purchased for United esty’s (HM) Customs and Excise, fuels and States Government official purposes only. lubricants used by passenger vehicles (except taxis) in the performance of this contract (End of clause) will be exempt from customs duty and value added tax. Therefore, the procedures out- [76 FR 76320, Dec. 7, 2011] lined in HM Customs and Excise Notice No.

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431B, August 1982, and any amendment there- Customs and Excise had favorably considered to, shall be used to obtain relief from both the request for relief. customs duty and value added tax for fuel (d) The amount of any rebate granted by used under the contract. These procedures HM Customs and Excise shall be paid in full shall apply to both loaded and unloaded to the United States Government. Checks miles. The unit prices shall be based on the shall be made payable to the Treasurer of recoupment by the Contractor of customs the United States and forwarded to the Ad- duty in accordance with the following allow- ministrative Contracting Officer. ances: (1) Vehicles (except taxis) with a seating (End of clause) capacity of less than 29, one gallon for every 27 miles. [62 FR 34134, June 24, 1997] (2) Vehicles with a seating capacity of 29– 53, one gallon for every 13 miles. 252.229–7011 Reporting of Foreign (3) Vehicles with a seating capacity of 54 or Taxes—U.S. Assistance Programs. more, one gallon for every 10 miles. (b) In the event the mileage of any route is As prescribed in 229.170–4, use the fol- increased or decreased within 10 percent, re- lowing clause: sulting in no change in route price, the cus- toms duty shall be reclaimed from HM Cus- REPORTING OF FOREIGN TAXES—U.S. toms and Excise on actual mileage per- ASSISTANCE PROGRAMS (SEP 2005) formed. (a) Definition. Commodities, as used in this clause, means any materials, articles, sup- (End of clause) plies, goods, or equipment. (b) Commodities acquired under this con- [62 FR 34134, June 24, 1997] tract shall be exempt from all value added taxes and customs duties imposed by the re- 252.229–7010 Relief from customs duty cipient country. This exemption is in addi- on fuel (United Kingdom). tion to any other provided through separate agreements or other As prescribed in 229.402–70(j), use the means. following clause: (c) The Contractor shall inform the foreign government of the tax exemption, as docu- RELIEF FROM CUSTOMS DUTY ON FUEL (UNITED mented in the Letter of Offer and Accept- KINGDOM) (JUN 1997) ance, country-to-country agreement, or (a) Pursuant to an agreement between the interagency agreement. United States Government and Her Maj- (d) If the foreign government or entity nev- esty’s (HM) Customs and Excise, it is pos- ertheless imposes taxes, the Contractor shall sible to obtain relief from customs duty on promptly notify the Contracting Officer and fuels and lubricants used in support of cer- shall provide documentation showing that tain contracts. If vehicle fuels and lubricants the foreign government was apprised of the are used in support of this contract, the Con- tax exemption in accordance with paragraph tractor shall seek relief from customs duty (c) of this clause. in accordance with HM Customs Notice No. (e) The Contractor shall insert the sub- 431, February 1973, entitled ‘‘Relief from Cus- stance of this clause, including this para- toms Duty and/or Value Added Tax on graph (e), in all subcontracts for commod- United States Government Expenditures in ities that exceed $500. the United Kingdom.’’ Application should be sent to the Contractor’s local Customs and (End of clause) Excise Office. (b) Specific information should be included [70 FR 57192, Sept. 30, 2005] in the request for tax relief, such as the number of vehicles involved, types of vehi- 252.229–7012 Tax exemptions (Italy)— cles, rating of vehicles, fuel consumption, es- representation. timated mileage per contract period, and any other information that will assist HM As prescribed in 229.402–70(c)(2), use Customs and Excise in determining the the following provision: amount of relief to be granted. (c) Within 30 days after the award of this TAX EXEMPTIONS (ITALY)—REPRESENTATION (MAR 2012) contract, the Contractor shall provide the Contracting Officer with evidence that an at- (a) Exemptions. The United States Govern- tempt to obtain such relief has been initi- ment is exempt from payment of— ated. In the event the Contractor does not (1) Imposta Valore Aggiunto (IVA) tax in attempt to obtain relief within the time accordance with Article 72 of the IVA imple- specified, the Contracting Officer may de- menting decree on all supplies and services duct from the contract price the amount of sold to United States Military Commands in relief that would have been allowed if HM Italy; and

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