{"data":{"id":"us/48-cfr-252.229-7014","jurisdiction":"us","citation":"48 CFR 252.229-7014","heading":"252.229-7014 Full Exemption from Two-Percent Excise Tax on Certain Foreign Procurements.","body":"As prescribed in 229.402-70(k), use the following clause:\nFull Exemption From Two-Percent Excise Tax on Certain Foreign Procurements (OCT 2022)\n(a) As the Contractor represented in its offer, any item, including any item delivered under subcontract; any service; or any combination thereof delivered under this contract is fully exempt from the 2-percent excise tax withholding imposed by 26 U.S.C. 5000C and implemented by Federal Acquisition Regulation (FAR) 52.229-12, Tax on Certain Foreign Procurements.\n(b) If the full exemption no longer applies due to a change in circumstances during the performance of the contract, causing the Contractor to become subject to the withholding for the 2-percent excise tax as imposed by 26 U.S.C. 5000C, then the Contractor shall immediately comply with the notification and billing requirements of FAR clause 52.229-12.\n(End of clause)","path":["Title 48—Federal Acquisition Regulations System","CHAPTER 2—DEFENSE ACQUISITION REGULATIONS SYSTEM, DEPARTMENT OF DEFENSE","SUBCHAPTER H—CLAUSES AND FORMS","PART 252—SOLICITATION PROVISIONS AND CONTRACT CLAUSES","Subpart 252.2—Text of Provisions and Clauses"],"source_url":"https://www.ecfr.gov/api/versioner/v1/full/2026-08-25/title-48.xml","current_through":"2026-08-25","vintage":"","retrieved_at":"2026-08-27T02:26:29Z","sha256":"bd16e54427bdaa53fadb04ca07fa97880973ecfd92373b8b51ea9c5a0a4b9cb0","source_id":"us-cfr","stale":true,"prev":"us/48-cfr-252.229-7013","next":"us/48-cfr-252.231-7000"},"notice":"GroundRules: Original legal text. Not legal advice."}