5305 - Duty or tax or fee category code - UN/CEFACT Revision 2004A Code List

5305 -	Duty or tax or fee category code UN/CEFACT Revision 2004A Code List
Repr:	an..3
Desc:	Code specifying a duty or tax or fee category.
	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
	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.

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.

Usage indicators
	Used in batch messages only.
	Common usage in both batch and interactive messages.
	Used in interactive messages only.

5305 -