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   <concept id="DFARS_252.229-7014"
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      <title class="- topic/title "> 
         <ph props="autonumber" class="- topic/ph ">252.229-7014</ph> Full Exemption from Two-Percent Excise Tax on Certain Foreign Procurements.</title>
      <conbody outputclass="provision" class="- topic/body  concept/conbody ">
         <p class="- topic/p ">As prescribed in <xref href="229.402-70.dita#DFARS_229.402-70" outputclass="fm:ParaNumOnly">229.402-70</xref>(k), use the following clause:</p>
         <p outputclass="Ctr_SmCaps">FULL EXEMPTION FROM TWO-PERCENT EXCISE TAX ON CERTAIN FOREIGN PROCUREMENTS (OCT 2022)</p>
         <p>(a) As the Contractor represented in its offer, any item, including any item delivered under subcontract; any service; or any combination thereof delivered under this contract is fully exempt from the 2-percent excise tax withholding imposed by 26 U.S.C. 5000C and implemented by Federal Acquisition Regulation (FAR) 52.229-12, Tax on Certain Foreign Procurements.</p>
         <p> (b) If the full exemption no longer applies due to a change in circumstances during the performance of the contract, causing the Contractor to become subject to the withholding for the 2-percent excise tax as imposed by 26 U.S.C. 5000C, then the Contractor shall immediately comply with the notification and billing requirements of FAR clause 52.229-12.</p>
         <p outputclass="Endofclause" class="- topic/p ">(End of clause)</p>
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