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   <concept id="DFARS_225.7301"
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      <title class="- topic/title ">
         <ph props="autonumber" class="- topic/ph ">225.7301</ph> General.</title>
      <conbody class="- topic/body  concept/conbody ">
         <p outputclass="List1" class="- topic/p ">(a) The U.S. Government sells defense articles and services to foreign governments or international organizations through FMS agreements. The agreement is documented in a Letter of Offer and Acceptance (LOA) (see the Defense Security Cooperation Agency (DSCA) Security Assistance Management Manual (DSCA 5105.38-M)).</p>
         <p outputclass="List1" class="- topic/p ">(b) Conduct FMS acquisitions under the same acquisition and contract management procedures used for other defense acquisitions.</p>
         <p outputclass="List1" class="- topic/p ">(c) Follow the additional procedures at PGI 
               <xref href="PGI_225.7301.dita#DFARS_PGI_PGI_225.7301"
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                  xtrc="225.7301">225.7301</xref>
            (c) for preparation of solicitations and contracts that include FMS requirements.</p>
         <p outputclass="List1" class="- topic/p ">(d) See 
               <xref href="229.170.dita#DFARS_229.170"
                  base="DFARS-229.170"
                  outputclass="fm:ParaNumOnly"
                  class="- topic/xref "
                  xtrc="229.170">229.170</xref>
             for policy on contracts financed under U.S. assistance programs that involve payment of foreign country value added taxes or customs duties.</p>
      </conbody>
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