252.229-7001 — Tax Relief.

DFARS 252.229-7001 — Tax Relief.. This clause is part of the Defense Federal Acquisition Regulation Supplement and applies specifically to Department of Defense contracts.

252.229-7001 Tax Relief. Basic. As prescribed in 229.402-70(a) and (a)(1), use the following clause: Tax Relief—Basic (APR 2020) (a) Prices set forth in this contract are exclusive of all taxes and duties from which the United States Government is exempt by virtue of tax agreements between the United States Government and the Contractor's government. The following taxes or duties have been excluded from the contract price: NAME OF TAX: (Offeror Insert) RATE (PERCENTAGE): (Offeror Insert) (b) Invoices submitted in accordance with the terms and conditions of this contract shall be exclusive of all taxes or duties for which relief is available. The Contractor's invoice shall list separately the gross price, amount of tax deducted, and net price charged. (c) When items manufactured to United States Government specifications are being acquired, the Contractor shall identify the materials or components intended to be imported in order to ensure that relief from import duties is obtained. If the Contractor intends to use imported products from inventories on hand, the price of which includes a factor for import duties, the Contractor shall ensure the United States Government's exemption from these taxes. The Contractor may obtain a refund of the import duties from its government or request the duty-free import of an amount of supplies or components corresponding to that used from inventory for this contract. (End of clause) Alternate I. As prescribed in 229.402-70(a) and (a)(2), use the following clause, which adds a paragraph (d) not included in the basic clause: Tax Relief—Alternate I (APR 2020) (a) Prices set forth in this contract are exclusive of all taxes and duties from which the United States Government is exempt by virtue of tax agreements between the United States Government and the Contractor's government. The following taxes or duties have been excluded from the contract price: NAME OF TAX: [Offeror insert] RATE (PERCENTAGE): [Offeror insert] (b) Invoices submi

• The following taxes or duties have been excluded from the contract price: NAME OF TAX: (Offeror Insert) RATE (PERCENTAGE): (Offeror Insert) (b) Invoices submitted in accordance with the terms and conditions of this contract shall be exclusive of all taxes or duties for which relief is available.
• The Contractor's invoice shall list separately the gross price, amount of tax deducted, and net price charged.
• (c) When items manufactured to United States Government specifications are being acquired, the Contractor shall identify the materials or components intended to be imported in order to ensure that relief from import duties is obtained.
• If the Contractor intends to use imported products from inventories on hand, the price of which includes a factor for import duties, the Contractor shall ensure the United States Government's exemption from these taxes.
• The following taxes or duties have been excluded from the contract price: NAME OF TAX: [Offeror insert] RATE (PERCENTAGE): [Offeror insert] (b) Invoices submitted in accordance with the terms and conditions of this contract shall be exclusive of all taxes or duties for which relief is available.
• The Contractor shall use Abwicklungsschein fuer abgabenbeguenstigte Lieferungen/Leistungen nach dem Offshore Steuerabkommen (Performance Certificate for Tax-Free Deliveries/Performance according to the Offshore Tax Relief Agreement) or other documentary evidence acceptable to the German tax authorities.