United Nations Directories
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Administration, Commerce and Transport


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5305 Duty or tax or fee category code [B]

Desc: Code specifying a duty or tax or fee category. Repr: an..3 Code Values: 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. AE VAT Reverse Charge Code 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 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.

Data Element Cross Reference

DataElement 5305 is used in the following Batch Segments:


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