---
kind: "section"
citation: "48 C.F.R. § 29.402-3"
title: "48"
number: "29.402-3"
heading: "Tax on certain foreign procurements."
url: "https://uscodex.org/cfr/48/29.402-3"
---

# §29.402-3. Tax on certain foreign procurements.

- (a) Insert the provision at 52.229-11, Tax on Certain Foreign Procurements—Notice and Representation, in solicitations, including solicitations using [part 12](/cfr/48/part12.md) procedures for the acquisition of commercial products and commercial services, unless one of the following exceptions applies:
  - (1) Acquisitions using simplified acquisition procedures that do not exceed the simplified acquisition threshold (as defined in 2.101).
  - (2) **Emergency acquisitions using the emergency acquisition flexibilities defined in part 18.**
  - (3) Acquisitions using the unusual and compelling urgency authority per 6.302-2.
  - (4) Contracts with a single individual for personal services that will not exceed the simplified acquisition threshold on an annual calendar year basis for all years of the contract.
  - (5) Acquisitions if the requiring activity identifies that the requirement is for certain foreign humanitarian assistance contracts which are payments made by the U.S. Government agencies pursuant to a contract with a foreign contracting party to obtain goods or services described in or authorized under [7 U.S.C. 1691](/usc/7/1691.md), et seq., [22 U.S.C. 2151](/usc/22/2151.md), et seq., [22 U.S.C 2601](/usc/22/2601.md) et seq., [22 U.S.C. 5801](/usc/22/5801.md) et seq., [22 U.S.C. 5401](/usc/22/5401.md) et seq., 10 U.S.C. [402](/usc/10/402.md), [10](/usc/10/10.md) U.S.C. 404, 10 U.S.C. [407](/usc/10/407.md), [10](/usc/10/10.md) U.S.C. 2557, and [10 U.S.C. 2561](/usc/10/2561.md).
- (b) Insert the clause at 52.229-12, Tax on Certain Foreign Procurements, in—
  - (1) Solicitations that contain the provision at 52.229-11, Tax on Certain Foreign Procurements—Notice and Representation; and
  - (2) Resultant contracts in which the contractor has indicated that it was a foreign person in solicitation provision 52.229-11, Tax on Certain Foreign Procurements—Notice and Representation.

## Notes

### Amendments

[85 FR 27100, May 6, 2020, as amended at 86 FR 61029, Nov. 4, 2021]

### Authority

Authority: 40 U.S.C. 121(c); 10 U.S.C. chapter 4 and 10 U.S.C. chapter 137 legacy provisions (see 10 U.S.C. 3016); and 51 U.S.C. 20113.

### Source

Source: 48 FR 42293, Sept. 19, 1983, unless otherwise noted.

### Amendments

[85 FR 27100, May 6, 2020, as amended at 86 FR 61029, Nov. 4, 2021]