25.902
Procedures
Imported supplies under government contracts must comply with U.S. Customs regulations and are subject to duties unless a specific exemption is obtained.
Overview
FAR 25.902 outlines the procedures for handling importations and duties related to supplies purchased under government contracts. It directs contracting professionals to follow the U.S. Customs Regulations (19 CFR Chapter 1) for all importation matters, including customs entry and examination. Unless a specific exemption is obtained (referenced in FAR 25.903), all imported supplies are subject to the standard customs duties. The section emphasizes that exceptions to these requirements are only as provided in the Customs Regulations, particularly 19 CFR 10.100.
Key Rules
- Follow U.S. Customs Regulations
- All importations under government contracts must comply with the Customs Regulations (19 CFR Chapter 1).
- Customs Entry and Examination
- Imported supplies are subject to standard customs entry and examination unless otherwise exempted.
- Duty Payment Requirement
- Unless an agency exemption is obtained, imported supplies are subject to customs duties.
Responsibilities
- Contracting Officers: Ensure compliance with customs regulations, verify if exemptions apply, and coordinate with customs authorities as needed.
- Contractors: Prepare for customs entry and examination, pay applicable duties unless exempted, and maintain documentation.
- Agencies: Obtain duty exemptions when eligible and ensure all importation procedures are followed.
Practical Implications
- This section ensures that government contractors importing supplies understand and comply with customs laws and duty requirements. Failure to follow these procedures can result in shipment delays, additional costs, or legal penalties. Contractors should proactively determine if exemptions apply and coordinate closely with contracting officers and customs brokers to ensure smooth importation processes.