5305 Duty or tax or fee category code

Code specifying a duty or tax or fee category.

Type

String (AN)

Length

Min 1 / Max 3

Codes

Code	Description
A	Mixed tax rate Code specifying that the rate is based on mixed tax.
AA	Lower rate Tax rate is lower than standard rate.
AB	Exempt for resale A tax category code indicating the item is tax exempt when the item is bought for future resale.
AC	Value Added Tax (VAT) not now due for payment A code to indicate that the Value Added Tax (VAT) amount which is due on the current invoice is to be paid on receipt of a separate VAT payment request.
AD	Value Added Tax (VAT) due from a previous invoice A code to indicate that the Value Added Tax (VAT) amount of a previous invoice is to be paid.
B	Transferred (VAT) VAT not to be paid to the issuer of the invoice but directly to relevant tax authority.
C	Duty paid by supplier Duty associated with shipment of goods is paid by the supplier; customer receives goods with duty paid.
E	Exempt from tax Code specifying that taxes are not applicable.
G	Free export item, tax not charged Code specifying that the item is free export and taxes are not charged.
H	Higher rate Code specifying a higher rate of duty or tax or fee.
O	Services outside scope of tax Code specifying that taxes are not applicable to the services.
S	Standard rate Code specifying the standard rate.
Z	Zero rated goods Code specifying that the goods are at a zero rate.