| Return to EDIFACT D94A Code List page. 
 
| 5305 -  | 
Duty/tax/fee category, codedUN/CEFACT Revision 1994A Code List
 |  |  | Repr: | an..3 |  | Desc: | Code identifying a tax/duty/fee category within a tax/duty/fee type system. |  
 |  | This table also occurs in the following versions of this standard: D00A, D00B, D01A, D01B, D01C, D02A, D02B, D03A, D03B, D04A, D04B, D93A, D94A, D94B, D95A, D95B, D96A, D96B, D97A, D97B, D98A, D98B, D99A, D99B
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| A | Mixed tax rate |  |  | Self explanatory. |  | B | Transferred (VAT) |  |  | VAT not to be paid to the issuer of the invoice but directly to relevant tax authority. |  | E | Exempt from tax |  |  | Self explanatory. |  | G | Free export item, tax not charged |  |  | Self explanatory. |  | H | Higher rate |  |  | Self explanatory. |  | O | Services outside scope of tax |  |  | Self explanatory. |  | S | Standard rate |  |  | Self explanatory. |  | Z | Zero rated goods |  |  | Self explanatory. |  
 
			
				| Change indicators |  
				| plus sign |   | An addition. |  
				| asterisk |   | Addition/substraction/change to a code entry for a particular data element. |  
				| hash or pound sign |   | Changes to names. |  
				| vertical bar |   | Changes to text for descriptions, notes and functions. |  
				| minus sign |   | A deletion. |  
				| letter X |   | Marked for deletion. |  Return to EDIFACT D94A Code List page.
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