# 48 C.F.R. § 29.402-2 (2026): Foreign cost-reimbursement contracts

> Federal · Regulations · In force

URL: https://www.frixlaw.com/law-library/statutes/CFR_T48_P29_S29_402_2

## Section

- **Citation:** 48 C.F.R. § 29.402-2 (2026)
- **Heading:** Foreign cost-reimbursement contracts
- **Jurisdiction:** Federal
- **Kind:** Regulations
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** Title 48 CFR: Federal Acquisition Regulations System / Chapter 1 / Part 29 / Subpart 29.4 / § 29.402-2: Foreign cost-reimbursement contracts.

## Text

(a) The contracting officer shall insert the clause at 52.229-8, Taxes—Foreign Cost-Reimbursement Contracts, in solicitations and contracts when a cost-reimbursement contract is contemplated and the contract is to be performed wholly or partly in a foreign country, unless it is contemplated that the contract will be with a foreign government. (b) The contracting officer shall insert the clause at 52.229-9, Taxes—Cost-Reimbursement Contracts with Foreign Governments, in solicitations and contracts when a cost-reimbursement contract with a foreign government is contemplated.

## Nearby sections

- [48 C.F.R. § 29.401-1 (2026) Indefinite-delivery contracts for leased equipment.](https://www.frixlaw.com/law-library/statutes/CFR_T48_P29_S29_401_1.md)
- [48 C.F.R. § 29.401-2 (2026) Construction contracts performed in North Carolina.](https://www.frixlaw.com/law-library/statutes/CFR_T48_P29_S29_401_2.md)
- [48 C.F.R. § 29.401-3 (2026) Federal, State, and local taxes.](https://www.frixlaw.com/law-library/statutes/CFR_T48_P29_S29_401_3.md)
- [48 C.F.R. § 29.401-4 (2026) New Mexico gross receipts and compensating tax.](https://www.frixlaw.com/law-library/statutes/CFR_T48_P29_S29_401_4.md)
- [48 C.F.R. § 29.402-1 (2026) Foreign fixed-price contracts.](https://www.frixlaw.com/law-library/statutes/CFR_T48_P29_S29_402_1.md)
- [48 C.F.R. § 29.402-2 (2026) Foreign cost-reimbursement contracts.](https://www.frixlaw.com/law-library/statutes/CFR_T48_P29_S29_402_2.md)
- [48 C.F.R. § 29.402-3 (2026) Tax on certain foreign procurements.](https://www.frixlaw.com/law-library/statutes/CFR_T48_P29_S29_402_3.md)
- [48 C.F.R. § 29.402-4 (2026) Taxes—Foreign Contracts in Afghanistan.](https://www.frixlaw.com/law-library/statutes/CFR_T48_P29_S29_402_4.md)

---

Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/CFR_T48_P29_S29_402_2. Check the current official text before relying on it. Not legal advice.