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promote interoperability, standardiza205.5 Responsibilities.
tion, and an expanded procurement 205.6 Procedures.
base, and to obtain products that best AUTHORITY: 10 U.S.C. 131.
meet U.S. needs at the lowest cost. SOURCE: 56 FR 64194, Dec. 9, 1991, unless (b) U.S. worldwide security responsiotherwise noted.
bilities are extensive and recognition
of these special circumstances has re8 205.1 Purpose.
sulted in long-time acceptance in interThis part:
national agreements, by allies and (a) Supersedes the Deputy Secretary friends, of the need for flexibility in of Defense Memorandum, "End Use the authorized uses or transfer of purCertificates,” April 9, 1991.
chased or co-developed articles and (b) Establishes policies, assigns re data. In various circumstances, intersponsibilities, and prescribes proce national agreements have recognized dures for signing EUCs on foreign de that permissible use of an item or data fense items.
for U.S. “defense purposes” as defined
in § 205.3(b). $ 205.2 Applicability.
(c) Consistent with paragraphs (a) This part applies to the Office of the and (b) of this section, DoD CompoSecretary of Defense; the Military De nents may sign EUCs, in accordance partments; the Chairman of the Joint with the policy and procedures outChiefs of Staff and the Joint Staff; lined below. While most EUCs requestthe Unified and Specified Commands; ed by foreign governments use general the Office of the Inspector General, language, their effects may be divided Department of Defense; the Defense into three categories, as described in Agencies; and the DoD Field Activities the following paragraphs. Authority (hereafter referred to collectively as to approve their execution is limited “DOD Components”).
(1) Category I. Secretaries of the 8 205.3 Definitions.
Military Departments and Directors of (a) End Use Certificate (EUC). For Defense Agencies may authorize the purposes of this part, a written EUCs: agreement in connection with the (i) For acquisition of items classified transfer of military equipment or for security purposes by a foreign govtechnical data to the United States ernment. that restricts the use or transfer of (ii) For the acquisition of items covthat item by the United States.
ered by the nonproliferation agree(b) Use for defense purposes. In ments to which the United States is a cludes direct use by or for the U.S. party, such as missile technology, or Government in any part of the world (iii) That permit the item to be and transfer by means of grant aid, "used for defense purposes” as defined International Military Education and in $ 205.3(b), by the United States. Training (IMET) programs, Foreign (2) Category II. EUCs that are not Military Sales (FMS), and other secu Category I or III are Category II. Secrity assistance and armaments coop retaries of the Military Departments eration authorities.
and Directors of Defense Agencies
may authorize Category II EUCs only 8 205.4 Background and policy.
after a determination is made through This part is intended to authorize the coordination procedures set forth the execution of EUCs when such a in $ 205.6(a)(1) that, notwithstanding certificate is necessary to facilitate the use or transfer limitations, the purchases of foreign products when purchase is in the U.S. national interthe purchase of such products is in the est. The least restrictive provisions best interest of the United States. possible should be negotiated.
(a) The Military Departments and (3) Category III. Secretaries of Miliother DOD Components purchase tary Departments and Directors of Deproducts produced by allies and fense Agencies may not authorize the friendly countries and participate in signature of EUCs which limit the cooperative development programs to right:
(i) For use by or for the U.S. Gov-
(ii) To provide the item to allies en-
(a) The Under Secretary of Defense
(1) Monitor compliance with this
(2) Develop procedures to ensure
(3) Upon obtaining the concurrence
(4) When requested, and in coordina-
(b) The Under Secretary of Defense
(1) Consult with the USD(A) on
(2) When requested, and in coordina-
(3) Develop procedures for coordina-
(4) Establish, with the concurrence
(c) The Secretaries of the Military
(1) Authorize the execution of Cate-
ed by the Directors of Defense Agen-
(2) Establish procedures to ensure
8 205.6 Procedures.
(a) Procedures for the three catego-
(1) Category I. Secretaries of the
(2) Category II. Not less than 21 cal-
(3) Category III. To acquire an item
(i) Why it is in the interest of the
(ii) The limitations to be imposed by
(iii) A statement that no satisfactory
The USD(A) shall coordinate the
(b) Copies of signed EUCs of all
(c) A record of any waivers or modi-
PART 210ENFORCEMENT OF STATE
AUTHORITY: 63 Stat. 377, as amended, 18
SOURCE: 46 FR 58306, Dec. 1, 1981, unless
$ 210.1 Purpose.
This part establishes policies pursu-
Copies may be obtained, at cost, from the
(46 FR 58306, Dec. 1, 1981, as amended at 56
$ 210.2 Applicability and scope.
(a) The provisions of this part apply
(b) The provisions encompass all
(c) The provisions govern only vehic-
8 210.3 Policy.
(a) It is the policy of the Depart-
(b) State vehicular and pedestrian
(c) Pursuant to the authority estab-
? See footnote 1 to $ 210.1.
(d) A person found guilty of violat 8 211.2 Applicability and scope. ing, on a military installation, any
(a) The provisions of this part apply state vehicular or pedestrian traffic
to the Office of the Secretary of Delaw or local installation vehicular or
fense, the Military Departments, the pedestrian traffic rule or regulation
Organization of the Joint Chiefs of made applicable to the installation
Staff, the Unified Command, and the under the provisions of this part is
Defense Agencies (hereafter referred subject to a fine of not more than $50
to as "DoD Components”). or imprisonment for not more than 30
(b) The policy set forth in this part days, or both, for each violation (40 U.S.C. 318c).
(1) Military functions expenditures (e) A copy of this part shall be posted in an appropriate place on the
by the Department of Defense, and DoD installation concerned.
(2) Expenditures by nonappropriat
ed fund activities of the Department (46 FR 58306, Dec. 1, 1981, as amended at 56 of Defense that are subject to taxes FR 13285, Apr. 1, 1991; 56 FR 42939, Aug.
imposed by: 30, 1991)
(i) Foreign countries in which U.S. 8 210.4 Responsibilities.
military forces are regularly stationed
(other than attache and other military (a) The Assistant Secretary of De
personnel assigned to a U.S. diplomatfense (Manpower, Reserve Affairs, and
ic mission); and Logistics) shall modify this part as ap
(ii) Any other foreign country in propriate.
which all or most U.S. defense activi. (b) Secretaries of the Military De
ties, in a collective sense, are conductpartments shall comply with this part.
ed in the interest of the common de
fense or otherwise significantly imPART 211-DoD FOREIGN TAX RELIEF
prove the military security of that PROGRAM
(c) The policy set forth in this part Sec.
also applies to Military Assistance Pro211.1 Reissuance and purpose.
gram (MAP) expenditures in all coun211.2 Applicability and scope.
tries. 211.3 Definitions. 211.4 Policy. 211.5 Responsibilities.
8 211.3 Definitions. 211.6 Country tax law studies.
(a) Regardless of how a charge is de211.7 Information requirements.
nominated in foreign law or regulaAUTHORITY: 5 U.S.C. 301 and 10 U.S.C. tion, the words "tax" and "taxes" in133.
clude all direct or indirect foreign cus-, SOURCE: 44 FR 50598, Aug. 29, 1979, unless toms duties, import and export taxes, otherwise noted.
excises, fees and other charges im
posed at the national, local or interme8 211.1 Reissuance and purpose.
diate level of a foreign country other This part (a) is reissued without sub than charges for services rendered or stantive change, to correct superseded for other consideration received. references; and (b) defines the tax (b) For example, taxes include but relief policy of the Department of De are not limited to purchase tax, sales fense, designates the organizational tax, use tax, gross receipts tax, stamp element which has continuing respon tax, transfer tax, transaction tax, sibility for the overall direction of the turnover tax, value added tax, service DoD Foreign Tax Relief Program, de tax, trade tax, business tax, license lineates the responsibilities of other tax, transportation tax, circulation organizational elements to implement tax, luxury tax, possession tax, proand monitor the program, and re
duction tax, registration tax, consumpquires the preparation and mainte tion tax, gasoline tax, real property nance of specified foreign country tax tax, personal property tax, and gross law studies in order to facilitate the income tax. institution of statistical reporting pro (c) The word “relief” includes any cedures.
method, technique, or procedure by
which the ultimate economic burden that such agreements are compatible of a tax on DoD funds may be avoided with the policy set forth in this part or otherwise remedied, such as exemp- and any implementing guidance contion, refund, or drawback.
cerning that policy issued by the Gen8211.4 Policy.
eral Counsel of the Department of De
fense. It is the policy of the Department of
(c) The Chairman, Defense AcquisiDefense to secure, to the maximum
tion Regulatory Council, shall coordiextent practicable, effective relief
nate with the General Counsel of the from all foreign taxes wherever the ul
Department of Defense before the is. timate economic burden of those taxes
suance, amendment, or revision of any would, in the absence of such relief, be borne by funds appropriated or allo
portion of the Defense Acquisition cated to the Department of Defense
Regulatory System (or regulation, di(including MAP appropriations) or
rective, circular, or other publication under the control of its nonappro
within the scope of 32 CFR part 160 priated fund activities. In those cases
that pertains to the implementation of in which the total economic burden of
the DoD Foreign Tax Relief Program. à tax not readily identifiable in the (d) The Assistant Secretary of Denormal course of business is so small fense (Comptroller) shall perform such that it may be considered a de mini fiscal functions as may be required to mis matter, or in which the adminis implement the DoD Foreign Tax trative burden of securing effective Relief Program, including advice and relief from a tax in a particular in assistance in the institution of procestance would be out of proportion to dures for collecting data, compiling rethe amount of the relief obtained, tax ports, and performing internal audits. relief shall be considered impractica (e) The Secretary of each of the Milible.
tary Departments and the Director of $211.5 Responsibilities.
each of the Defense Agencies shall issue
instructions or regulations that charge (a) The General Counsel of the De
a single office within the respective partment of Defense shall:
Military Department of Defense (1) Provide overall supervision and
Agency (referred to as the “Cognizant direction of the DoD Foreign Tax
Office") with continuing responsibility Relief Program.
for supervising and monitoring the im(2) Resolve any significant issues relating to the program.
plementation of the DoD Foreign Tax (3) Designate those countries that
Relief Program within such Departcome within $ 211.2(b)(2)(ii) of this
ment or Agency. Such instructions or part.
regulations shall delegate to the Cog(4) Direct the preparation of country
nizant Office authority commensurate tax law studies for countries not
with its responsibility. within the scope of $ 211.2(b) of this (f) Commanders of Unified Compart.
mands, as appropriate, shall promul(5) Designate the DoD member of gate management procedures to guide the Inter-Agency Committee on For and coordinate the administration of eign Tax Relief, established by the De the DoD Foreign Tax Relief Program partment of State.
throughout their respective area com(b) The Assistant Secretary of De mands. fense (International Security Affairs) (g) For each foreign country that shall monitor the negotiation and con
comes within the scope of subsection clusion of international agreements
B.2. of this directive, a single Military subject to the Secretary's approval au
Commander shall be designated by the thority under DoD Instruction 2050.1
Commander of the Unified Command. Delegated Approval Authority to Ne
The designated Military Commander gotiate and Conclude International
shall be the same designated under Agreements, July 6, 1977,' to ensure
the procedures in 32 CFR 151.3(c).
The designated Military Commander See footnote 1 to $ 209.5(d).