[Code of Federal Regulations]
[Title 48, Volume 3]
[Revised as of October 1, 2002]
From the U.S. Government Printing Office via GPO Access
[CITE: 48CFR229.7001]

[Page 257-258]
 
            TITLE 48--FEDERAL ACQUISITION REGULATIONS SYSTEM
 
                    CHAPTER 2--DEPARTMENT OF DEFENSE
 
PART 229--TAXES--Table of Contents
 
        Subpart 229.70--Special Procedures for Overseas Contracts
 
Sec. 229.7001  Tax exemption in Spain.

    (a) The Joint United States Military Group (JUSMG), Spain Policy 
Directive 400.4, or subsequent directive, applies to U.S. contracting 
offices acquiring supplies or services in Spain when the introduction of 
material or equipment into Spain is required for contract performance.
    (b) Upon award of a contract with a Direct Contractor, as defined in 
the clause at 252.229-7004, the contracting officer will notify JUSMG-
MAAG Madrid, Spain, and HQ 16AF/LGTT and

[[Page 258]]

forward three copies of the contract to JUSMG-MAAG, Spain.
    (c) If copies of the contract are not available and duty-free import 
of equipment or materials is urgent, the contracting officer will send 
JUSMG-MAAG three copies of the Letter of Intent or a similar document 
indicating the pending award. In these cases, authorization for duty-
free import will be issued by the Government of Spain. Upon formal 
award, the contracting officer will forward three copies of the 
completed contract to JUSMG-MAAG, Spain.
    (d) The contracting officer will notify JUSMG-MAAG, Spain, and HQ 
16AF/LGTT of ports-of-entry and identify the customs agents who will 
clear property on their behalf. Additional documents required for port-
of-entry and customs clearance can be obtained by contacting HQ 16AF/
LGTT. This information will be passed to the Secretaria General Tecnica 
del Ministerio de Hacienda (Technical General Secretariat of the 
Ministry of Finance). A list of customs agents may be obtained from the 
600 ABG, APO AE 90646.