5305 - |
Duty/tax/fee category, coded |
|
| 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 | ||
| 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. | |
| 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 |
| 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. |
Return to EDIFACT D96A Code List page.