5305 Duty or tax or fee category code
Code specifying a duty or tax or fee category.
- String (AN)
- Min 1 / Max 3
Code Description A Mixed tax rateCode specifying that the rate is based on mixed tax. AA Lower rateTax rate is lower than standard rate. AB Exempt for resaleA 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 paymentA 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 invoiceA code to indicate that the Value Added Tax (VAT) amount of a previous invoice is to be paid. AE VAT Reverse ChargeCode specifying that the standard VAT rate is levied from the invoicee. B Transferred (VAT)VAT not to be paid to the issuer of the invoice but directly to relevant tax authority. C Duty paid by supplierDuty associated with shipment of goods is paid by the supplier; customer receives goods with duty paid. E Exempt from taxCode specifying that taxes are not applicable. G Free export item, tax not chargedCode specifying that the item is free export and taxes are not charged. H Higher rateCode specifying a higher rate of duty or tax or fee. O Services outside scope of taxCode specifying that taxes are not applicable to the services. S Standard rateCode specifying the standard rate. Z Zero rated goodsCode specifying that the goods are at a zero rate.