48 CFR § 229.170-3 - 229.170-3 Reports.

---
identifier: "/us/cfr/t48/s229.170-3"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "48 CFR § 229.170-3 - 229.170-3   Reports."
title_number: 48
title_name: "Federal Acquisition Regulations System"
section_number: "229.170-3"
section_name: "229.170-3   Reports."
chapter_number: 2
chapter_name: "DEFENSE ACQUISITION REGULATIONS SYSTEM, DEPARTMENT OF DEFENSE"
subchapter_number: "E"
subchapter_name: "GENERAL CONTRACTING REQUIREMENTS"
part_number: "229"
part_name: "TAXES"
positive_law: false
currency: "2026-03-24"
last_updated: "2026-03-24"
format_version: "1.1.0"
generator: "[email protected]"
authority: "41 U.S.C. 1303 and 48 CFR chapter 1."
regulatory_source: "56 FR 36405, July 31, 1991, unless otherwise noted."
cfr_part: "229"
---


# 229.170-3 229.170-3   Reports.

The contracting officer shall submit a report to the designated Security Assistance Office when a foreign government or entity imposes tax or customs duties on commodities acquired under contracts or subcontracts meeting the criteria of 229.170-2(b)(1). Follow the procedures at PGI 229.170-3 for submission of reports.

[70 FR 57192, Sept. 30, 2005]