[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: 48CFR229.7002-1]

[Page 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. 229.7002-1  Value added tax.

    (a) U.S. Government purchases qualifying for tax relief are 
equipment, materials, facilities, and services for the common defense 
effort and for foreign aid programs.
    (b) To facilitate the resolution of issues concerning specific 
waivers of import duty or tax exemption for U.S. Government purchases 
(see 229.7002-3), contracting offices shall provide the name and 
activity address of personnel who have been granted warranted 
contracting authority to Her Majesty's (HM) Customs and Excise at the 
following address: HM Customs and Excise, International Customs Division 
G, Branch 4, Adelaide House, London Bridge, London EC4R 9DB.