Official text of 252.229-7014
As prescribed in 229.402-70(k), use the following clause:
FULL EXEMPTION FROM TWO-PERCENT EXCISE TAX ON CERTAIN FOREIGN PROCUREMENTS (OCT 2022)
(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.
(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.
(End of clause)
Where it's prescribed
As prescribed in 229.402-70(k), 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: 252.229-7014 on eCFR.