In plain English
FAR 52.247-48, F.o.b. Destination-Evidence of Shipment, is a contract clause prescribed at FAR 47.305-4(c), most recently dated Feb 1999. The complete official text is reproduced below, verbatim, from GSA's published FAR source files.
Its text contains no sentence requiring insertion into subcontracts; see the flowdown section below for what that does and does not mean.
Does it flow down to subcontracts?
No flowdown mandate found in the clause text
We scanned the full clause text and found no sentence directing the contractor to insert this clause into subcontracts. That is a statement about the text, not legal advice: a prime contractor may still flow terms down contractually, an agency supplement (DFARS, VAAR, …) may add requirements, and clauses listed below (if any) may order this clause into subcontracts from the outside.
Where it's prescribed
As prescribed in 47.305-4(c), insert the following clause:
Prescribing reference: FAR 47.305-4(c).
The official text, verbatim
As prescribed in 47.305-4(c), insert the following clause:
F.o.b. Destination-Evidence of Shipment (Feb 1999)
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(a) If this contract is awarded on a free on board (f.o.b.) destination basis, the Contractor-
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(1) Shall not submit an invoice for payment until the supplies covered by the invoice have been shipped to the destination; and
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(2) Shall retain, and make available to the Government for review as necessary, the following evidence of shipment documentation for a period of 3 years after final payment under the contract:
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(i) If transportation is accomplished by common carrier, a signed copy of the commercial bill of lading for the supplies covered by the Contractor’s invoice, indicating the carrier’s intent to ship the supplies to the destination specified in the contract.
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(ii) If transportation is accomplished by parcel post, a copy of the certificate of mailing.
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(iii) If transportation is accomplished by other than common carrier or parcel post, a copy of the delivery document showing receipt at the destination specified in the contract.
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(b) The Contractor is not required to submit evidence of shipment documentation with its invoice.
(End of clause)