N/A
Limited dates of use - Use for Foreign Military Sales (FMS) Letters of Offer and Acceptance (LOAs), Amendments, and Modifications with a DSCA (Office of International Operations, Global Execution Directorate, Case Writing and Development Division (IOPS/GEX/CWD)) approval date prior to January 1, 2011, per note usage instructions unless included on the Previously Implemented Version.
Mandatory for documents that add articles and services (including outside continental United States (OCONUS) training) (excluding Coalition Support Funded and Repair and Return cases) to a case financed with any type of U.S. Assistance Funds appropriated under the Department of State, Foreign operations, and Related Programs Appropriation Act (e.g., Foreign Military Financing (FMF), International Narcotics Control and Law Enforcement (INCLE), Peacekeeping Operations (PKO), Grant Excess Defense Articles (EDA), Coalition Solidarity Fund, etc.).
Effective January 1, 2011, this note may no longer be used on LOAs as note wording has been incorporated into the Standard Terms and Conditions.
"Any articles, equipment, materials, supplies, goods, or other commodities purchased with U.S. Assistance Funds appropriated and allocated pursuant to Department of State, Foreign Operations, and Related Programs Appropriation Act in support of this Letter of Offer and Acceptance (LOA), whether provided directly by the U.S. Government or through procurement contracts or otherwise in support of this LOA, must be exempt from all value added taxes and customs duties imposed by the recipient Purchaser or the full amount of the tax or customs duty must be reimbursed by the purchaser. This exemption is in addition to any other tax exemption provided by the purchaser through separate agreements or other means."