48 CFR § 552.238-101 - 552.238-101 Foreign Taxes and Duties.

---
identifier: "/us/cfr/t48/s552.238-101"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "48 CFR § 552.238-101 - 552.238-101   Foreign Taxes and Duties."
title_number: 48
title_name: "Federal Acquisition Regulations System"
section_number: "552.238-101"
section_name: "552.238-101   Foreign Taxes and Duties."
chapter_number: 5
chapter_name: "GENERAL SERVICES ADMINISTRATION"
subchapter_number: "H"
subchapter_name: "CLAUSES AND FORMS"
part_number: "552"
part_name: "SOLICITATION PROVISIONS AND CONTRACT CLAUSES"
positive_law: false
currency: "2026-03-24"
last_updated: "2026-03-24"
format_version: "1.1.0"
generator: "[email protected]"
authority: "40 U.S.C. 121(c)."
regulatory_source: "64 FR 37229, July 9, 1999, unless otherwise noted."
cfr_part: "552"
---


# 552.238-101 552.238-101   Foreign Taxes and Duties.

As prescribed in 538.273(d)(25), insert the following clause:

****Foreign Taxes and Duties (MAY 2019)

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.

****(End of clause)

[84 FR 17046, Apr. 23, 2019]