United Nations Directories
for Electronic Data Interchange for
Administration, Commerce and Transport



 UN/EDIFACT

Change indicators a plus sign (+) for an addition an asterisk (*) for an amendment to structure a hash sign (#) for changes to names a vertical bar (|) for changes to text for descriptions and notes a minus sign (-) for marked for deletion (within either batch and interactive messages) a X sign (X) for marked for deletion (within both batch and interactive messages)

#| 5305 Duty or tax or fee category code [B]

| Desc: Code specifying a duty or tax or fee category. Repr: an..3 Repr: an..3 A Mixed tax rate Self explanatory. 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 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. 컴컴컴컴컴컴컴컴컴컴컴컴컴컴컴컴컴컴컴컴컴컴컴컴컴컴컴컴컴컴컴컴컴컴컴

Data Element Cross Reference

DataElement 5305 is used in the following Batch Segments:

TAX

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