DFARS 252.229-7009 — Relief from Customs Duty and Value Added Tax on Fuel (Passenger Vehicles) (United Kingdom)

DFARS — Defense (DoD) · Contract clause · dated JUN 1997 · prescribed in 229.402-70

Official text of 252.229-7009

As prescribed in 229.402-70 (i), use the following clause:

RELIEF FROM CUSTOMS DUTY AND VALUE ADDED TAX ON FUEL (PASSENGER VEHICLES) (UNITED KINGDOM) (JUN 1997)

(a) Pursuant to an agreement between the United States Government and Her Majesty’s (HM) Customs and Excise, fuels and lubricants used by passenger vehicles (except taxis) in the performance of this contract will be exempt from customs duty and value added tax. Therefore, the procedures outlined in HM Customs and Excise Notice No. 431B, August 1982, and any amendment thereto, shall be used to obtain relief from both customs duty and value added tax for fuel used under the contract. These procedures shall apply to both loaded and unloaded miles. The unit prices shall be based on the recoupment by the Contractor of customs duty in accordance with the following allowances:

(1) Vehicles (except taxis) with a seating capacity of less than 29, one gallon for every 27 miles.

(2) Vehicles with a seating capacity of 29-53, one gallon for every 13 miles.

(3) Vehicles with a seating capacity of 54 or more, one gallon for every 10 miles.

(b) In the event the mileage of any route is increased or decreased within 10 percent, resulting in no change in route price, the customs duty shall be reclaimed from HM Customs and Excise on actual mileage performed.

(End of clause)

Where it's prescribed

As prescribed in 229.402-70 (i), use the following clause:

Verifying this text

The text above is reproduced verbatim from GSA's published source files for the Defense (DoD) supplement. The controlling version is the one in the Code of Federal Regulations: 252.229-7009 on eCFR.