0.    INTRODUCTION

       This specification provides the definition of the Invoice
       message (INVOIC) to be used in Electronic Data Interchange
       (EDI) between trading partners involved in administration,
       commerce and transport.

1.    SCOPE

1.1   Functional Definition

       A message claiming payment for goods or services supplied under
       conditions agreed between the seller and the buyer.
       
       The United Nations Standard Invoice Message, with correct data
       qualification, serves also as the specification for Debit Note
       and Credit Note messages. Throughout this document, the
       reference to 'Invoice' may be interpreted as conveying the
       wider meaning of 'Invoice/Credit Note/Debit Note'.

1.2   Field of Application

       The UN Standard Invoice Message may be applied for both
       national and international trade. It is based on universal
       commercial practice and is not dependent on the type of
       business or industry.

1.3   Principles

       - A seller may invoice for one or more transactions
       
       - An invoice may refer to goods, items or services related to
       one or more orders, delivery instructions, call-offs, etc.
       
       - An invoice may contain references to payment terms 
       
       - An invoice for cross border transactions may contain
       additional information for customs and/or statistical
       purposes/services
       
       - An invoice may contain transport details.

2.    REFERENCES

       See UNTDID, Part 4, Chapter 2.6 UN/ECE UNSM - General Introduction,
       Section 1.

3.    TERMS AND DEFINITIONS

       See UNTDID, Part 4, Chapter 2.6 UN/ECE UNSM - General Introduction,
       Section 2.

4.    MESSAGE DEFINITION

4.1   Data Segment Clarification

       This section should be read in conjunction with the Branching
       Diagram and the Segment Table which indicate mandatory,
       conditional and repeating requirements.
       
       The following guidelines and principles apply to the whole
       message and are intended to facilitate the understanding and
       implementation of the message: 
       
       All specified dates/times should be in the format
       'yymmdd'/'hhmm' unless all parties involved in the transaction
       agree that there is a functional requirement for an alternative
       format. Periods should be specified as whole numbers
       representing the required period as indicated in the format
       qualifier (weeks, months, etc.) 
       
       Where a choice of code or text is given only the code element
       should be used wherever possible.
       
       Conditional data that is not required in the message should not
       be included.
       
       Care must be taken that the segment qualifier in dependent
       segments do not conflict with the segment qualifier of the
       trigger segment of a group.
       
       Free text information within the message should be avoided as
       this inhibits automatic processing.

4.1.1  Header section

       Information to be provided in the Header section:

0010 | UNH, Message header
       A service segment starting and uniquely identifying a message.
       The message type code for the Invoice message is INVOIC.
       
       Note: Invoice messages conforming to this document must contain
       the following data in segment UNH, composite S009:

       Data element  0065 INVOIC
                     0052 D
                     0054 95B
                     0051 UN

0020   BGM, Beginning of message
       A segment by which the sender must uniquely identify the
       invoice by means of its type and number and when necessary its
       function.

0030   DTM, Date/time/period
       A segment specifying general dates and, when relevant, times
       related to the whole message. The segment must be specified at
       least once to identify the invoice date. Examples of the use of
       this DTM segment is: "shipped on date" or "delivery date".
       
       The Date/time/period segment within other Segment groups should
       be used whenever the date/time/period requires to be logically
       related to another specified data item e.g. Payment due date is
       specified within the PAT Segment group.

0040   PAI, Payment instructions
       A segment requesting or confirming conditions of payment,
       guarantee and method of payment for the whole invoice. An
       example of the use of this segment is to specify the type of
       documentary credit used in the transaction.

0050   ALI, Additional information
       A segment indicating special conditions related to the total
       invoice owing to origin, customs preference or other commercial
       factors.

0060   IMD, Item description
       A segment providing a description common to all line items of
       the invoice.

0070   FTX, Free text
       A segment with free text information, in coded or clear form,
       used when additional information is needed but cannot be
       accommodated within other segments. In computer to computer
       exchanges such text will normally require the receiver to
       process this segment manually.


0080   Segment group 1: RFF-DTM
       A group of segments for giving references and where necessary,
       their dates, relating to the whole message, e.g. contract
       number, import/export license number, despatch advice number.

0090      RFF, Reference
          A segment identifying the reference by its number and where
          appropriate a line number within a document.

0100      DTM, Date/time/period
          A segment specifying the date/time related to the reference.


0110   Segment group 2: NAD-LOC-FII-SG3-SG4-SG5
       A group of segments identifying the parties with associated
       information.

0120      NAD, Name and address
          A segment identifying names and addresses of the parties, in
          coded or clear form, and their functions relevant to the
          invoice. Identification of the seller and buyer parties is
          mandatory for the invoice message. It is recommended that
          where possible only the coded form of the party ID should be
          specified e.g. The Buyer and Seller are known to each other,
          thus only the coded ID is required, but the Consignee or
          Delivery address may vary and would have to be clearly
          specified, preferably in structured format.

0130      LOC, Place/location identification
          A segment giving more specific location information of the
          party specified in the NAD segment e.g. internal
          site/building number.

0140      FII, Financial institution information
          A segment identifying the financial institution (e.g. bank)
          and relevant account numbers for the seller, buyer and where
          necessary other parties.


0150      Segment group 3: RFF-DTM
          A group of segment for giving references only relevant to
          the specified party rather than the whole invoice.

0160         RFF, Reference
             A segment identifying the reference by its number and
             where appropriate a line number within a document.

0170         DTM, Date/time/period
             A segment specifying the date and/or time related to the
             reference.


0180      Segment group 4: DOC-DTM
          A group of segments identifying the documentary requirements
          of the specified party.

0190         DOC, Document/message details
             A segment identifying and providing information relating
             to the documents required by the party specified by the
             NAD segment.

0200         DTM, Date/time/period
             A segment specifying the date and/or time of the
             document.


0210      Segment group 5: CTA-COM
          A group of segments giving contact details of the specific
          person or department within the party identified in the NAD
          segment.

0220         CTA, Contact information
             A segment to identify a person or department, and their
             function, to whom communications should be directed.

0230         COM, Communication contact
             A segment to identify a communications type and number
             for the contact specified in the CTA segment.


0240   Segment group 6: TAX-MOA-LOC
       A group of segments specifying tax related information, and
       when necessary, the location(s) to which that tax information
       relates.

0250      TAX, Duty/tax/fee details
          A segment specifying a tax type, category and rate or
          exemption, relating to the whole invoice e.g. Value Added
          Tax at the standard rate is applicable for all items.

0260      MOA, Monetary amount
          A segment specifying the amount for the identified tax/fee.

0270      LOC, Place/location identification
          A segment indicating the location to which the tax or
          exemption specified in the TAX segment applies, e.g. city or
          state or country tax.


0280   Segment group 7: CUX-DTM
       A group of segments specifying the currencies and related
       dates/periods valid for the whole invoice. Currency data maybe
       omitted in national applications but will be required for
       international transactions.

0290      CUX, Currencies
          A segment identifying the currencies required in the invoice
          e.g. the invoice currency. A rate of exchange may be given
          to convert a reference currency into a target currency.

0300      DTM, Date/time/period
          A segment specifying the date/time/period related to the
          rate of exchange.


0310   Segment group 8: PAT-DTM-PCD-MOA-PAI-FII
       A group of segments specifying the terms of payment applicable
       for the whole invoice.

0320      PAT, Payment terms basis
          A segment identifying the payment terms and date/time basis.

0330      DTM, Date/time/period
          A segment giving the specific date/time/period, if needed,
          of any payments, discounts, instalments etc.

0340      PCD, Percentage details
          A segment specifying the discount, interest, penalty as well
          as instalment percentage.

0350      MOA, Monetary amount
          A segment specifying amounts related to payment discount
          penalties or instalments.

0360      PAI, Payment instructions
          To specify the instructions for payment.

0370      FII, Financial institution information
          To identify an account and a related financial institution.


0380   Segment group 9: TDT-SG10-SG11
       A group of segments identifying the mode and means of
       transport, location and relevant dates and times for
       transportation, relating to the whole invoice.

0390      TDT, Details of transport
          A segment specifying the mode, means and identification of
          the transport for the goods being invoiced.


0400      Segment group 10:LOC-DTM
          A group of segments giving the location and date/time
          information relative to the transportation.

0410         LOC, Place/location identification
             A segment identifying locations relevant to the transport
             specified in the TDT segment e.g. place of departure or
             border crossing point.

0420         DTM, Date/time/period
             A segment identifying the date/time details of departure
             and/or arrival of the transported goods for the specified
             location.


0430      Segment group 11:RFF-DTM
          A group of segments to allow reference to transport details.

0440         RFF, Reference
             A segment giving reference to transport details.

0450         DTM, Date/time/period
             A segment giving date/time/period on the above reference.


0460   Segment group 12:TOD-LOC
       A group of segments indicating the terms of delivery for the
       whole invoice.

0470      TOD, Terms of delivery or transport
          A segment identifying the delivery terms used e.g.
          INCOTERMS, code could be used to specify the delivery terms.

0480      LOC, Place/location identification
          A segment identifying locations relevant to the delivery
          terms specified in the TOD segment.


0490   Segment group 13:PAC-MEA-SG14
       A group of segments identifying the packaging, physical
       dimensions and marks and numbers for goods referenced by the
       whole invoice.

0500      PAC, Package
          A segment specifying the number and type of packages for the
          whole invoice, e.g. number and type of pallets.

0510      MEA, Measurements
          A segment specifying physical measurements of packages
          described in the PAC segment. e.g. package length, weight.


0520      Segment group 14:PCI-RFF-DTM-GIN
          A group of segments specifying the markings and labels on
          individual physical units.

0530         PCI, Package identification
             A segment specifying markings and labels used on
             individual physical units (packages) described in the PAC
             segment.

0540         RFF, Reference
             A segment identifying the master label number.

0550         DTM, Date/time/period
             A segment specifying the dates relevant to the package
             markings.

0560         GIN, Goods identity number
             A segment identifying the number or ranges of numbers for
             use with the package markings.


0570   Segment group 15:ALC-ALI-SG16-SG17-SG18-SG19-SG20-SG21
       A group of segments specifying allowances and charges for the
       whole invoice. The allowance or charge specified within this
       Segment group may either relate to the total invoice in which
       case it cannot be overridden at detail level, or it can relate
       to the line items as a default allowance/charge and can be
       overridden by the ALC Segment group within the detail section.
       Where relevant, additional information, tax and alternate
       currency details are to be indicated in the TAX and MOA
       segments.
       
       The basis for the calculation of the allowance/charge may be a
       quantity, a percentage, an amount or a rate and one of the
       Segment group 15-19 should be used accordingly.

0580      ALC, Allowance or charge
          A segment identifying the charge or allowance and, where
          necessary, its calculation sequence.

0590      ALI, Additional information
          A segment indicating that allowance or charge specified is
          subject to special conditions owing to origin, customs
          preference or commercial factors.


0600      Segment group 16:RFF-DTM
          A group of segment for giving references and where
          necessary, their dates relating to the allowances or
          charges.

0610         RFF, Reference
             A segment identifying the reference by its number and
             where appropriate a line number within a document.

0620         DTM, Date/time/period
             A segment specifying the date and/or time related to the
             reference.


0630      Segment group 17:QTY-RNG
          A group of segments specifying the quantity of the allowance
          or charge with its measure unit specifier. A range to which
          the allowance or charge applies may be specified e.g. An
          allowance of a free quantity of 20 pieces may be specified
          if the goods quantity ordered is greater than 1000 pieces.

0640         QTY, Quantity
             A segment identifying the type of quantity and the
             quantity related to the allowance or charge.

0650         RNG, Range details
             A segment specifying, if required, the range to which the
             allowance or charge applies.


0660      Segment group 18:PCD-RNG
          A group of segments specifying the percentage for the
          allowance or charge, e.g. The allowance/charge amount is
          calculated as 5% of the goods value or a price reduction of
          5% may be specified if the goods quantity ordered is within
          the range 5 tons to 10 tons.

0670         PCD, Percentage details
             A segment identifying the percentage and the percentage
             basis for the calculation of the allowance or charge.

0680         RNG, Range details
             A segment specifying, if required, a range for the
             application of the percentage.


0690      Segment group 19:MOA-RNG
          A group of segments specifying a monetary amount for an
          allowance or charge. A range to which the allowance or
          charge applies can be specified, e.g. an allowance of 5000
          BEF may be specified if goods value ordered is greater than
          100000 BEF.

0700         MOA, Monetary amount
             A segment identifying the monetary amount for the
             allowance or charge.

0710         RNG, Range details
             A segment specifying, if required, a range for the
             application of the allowance/charge amount.


0720      Segment group 20:RTE-RNG
          A group of segments specifying the rate per unit and basis
          to which the allowance or charge applies, e.g. the
          allowance/charge amount is 3 DEM per 10 tons.

0730         RTE, Rate details
             A segment specifying the rate per unit and the basis for
             calculation.

0740         RNG, Range details
             A segment specifying, if required, the range for the
             application of the allowance/charge rate.


0750      Segment group 21:TAX-MOA
          A group of segments specifying tax related information for
          the allowance or charge and, when necessary.

0760         TAX, Duty/tax/fee details
             A segment specifying the tax type, category and rate, or
             exemption, related to the allowance or charge.

0770         MOA, Monetary amount
             A segment specifying the amount for the allowance or
             charge.


0780   Segment group 22:RCS-RFF-DTM-FTX
       A group of segments identifying any rules, laws or regulations
       with which the supplier must comply to meet requirements e.g.
       building regulations, safety requirements, etc.

0790      RCS, Requirements and conditions
          A segment to enable industry or national requirements to be
          specified.

0800      RFF, Reference
          A segment identifying the referenced document by its number
          and, where appropriate, a line number.

0810      DTM, Date/time/period
          A segment specifying the date/time related to the reference.

0820      FTX, Free text
          A segment with free text information, in coded or clear
          form, used when additional information is needed but cannot
          be accommodated within other segments. In computer to
          computer exchanges such text will normally require the
          receiver to process this segment manually.


0830   Segment group 23:AJT-FTX
       A segment group to give information about adjustment.

0840      AJT, Adjustment details
          A segment giving adjustment details.

0850      FTX, Free text
          A segment giving additional information on the adjustment.


0860   Segment group 24:INP-FTX
       A segment group giving the possibility in a reply to INVOIC of
       instructing the other party of the action to be taken.

0870      INP, Parties to instruction
          A segment giving information on parties to instruction.

0880      FTX, Free text
          A segment giving additional information about parties to
          instruction.

4.1.2  Detail section

       Information to be provided in the Detail section:


0890   Segment group 25:LIN-PIA-IMD-MEA-QTY-PCD-ALI-DTM-GIN-GIR-QVR-
                         EQD-FTX-SG26-SG27-SG28-SG29-SG30-SG32-SG33-
                         SG34-SG38-SG44-SG46-SG47
       A group of segments providing details of the individual
       invoiced items. There must be at least one occurrence of
       Segment group 22 within an invoice, but not necessarily in a
       credit note or a debit note. This Segment group may be repeated
       to give sub-line details.

0900      LIN, Line item
          A segment identifying the line item by the line number and
          configuration level, and additionally, identifying the
          product or service invoiced. Other product identification
          numbers, e.g. Buyer product number etc., can be specified
          within the following PIA segment.

0910      PIA, Additional product id
          A segment providing either additional identification to the
          product specified in the LIN segment (e.g. Harmonized System
          number), or provides any substitute product identification.

0920      IMD, Item description
          A segment for describing the product or service being
          invoiced as well as product characteristic. This segment
          should be used for products or services that cannot be fully
          identified by a product code or article number.

0930      MEA, Measurements
          A segment enabling the physical measurements of the invoiced
          item to be specified where this is required for full
          identification of the product. Any measurements must refer
          to the product in its unpacked form e.g. thickness of
          plastic film, length, weight, etc.

0940      QTY, Quantity
          A segment identifying the product quantities e.g. invoiced
          quantity.

0950      PCD, Percentage details
          A segment specifying the strength or yield of a product as a
          percentage e.g. 80% to indicate the strength of an Acid.

0960      ALI, Additional information
          A segment indicating that the line item is subject to
          special conditions owing to origin, customs preference,
          embargo regulations or commercial factors.

0970      DTM, Date/time/period
          A segment specifying date/time/period details relating to
          the line item only.

0980      GIN, Goods identity number
          A segment providing identity numbers to be applied to the
          goods being invoiced, e.g. serial numbers for assembled
          equipment.

0990      GIR, Related identification numbers
          A segment providing sets of related identification numbers
          for a line item, e.g. engine numbers, chassis number and
          transmission number for a vehicle.

1000      QVR, Quantity variances
          A segment identifying quantity variances, between, e.g.
          quantity delivered/invoiced and quantity ordered.

1010      EQD, Equipment details
          A segment to specify the type and size of equipment being
          billed.

1020      FTX, Free text
          A segment with free text information, in coded or clear
          form, used when additional information is needed but cannot
          be accommodated within other segments. In computer to
          computer exchanges such text will normally require the
          receiver to process this segment manually.


1030      Segment group 26:MOA-CUX
          A group of segments specifying any monetary amounts relating
          to the products and when necessary a currency.

1040         MOA, Monetary amount
             A segment specifying any monetary amounts relating to the
             product, e.g. item amount, insurance value, customs
             value.

1050         CUX, Currencies
             A segment identifying the currencies required in the line
             item, when is different from the heading currencies. A
             rate of exchange may given to convert a reference
             currency into a target currency.


1060      Segment group 27:PAT-DTM-PCD-MOA
          A group of segments specifying the terms of payment for the
          line item where this is different to that specified in the
          heading section.

1070         PAT, Payment terms basis
             A segment identifying the payment terms and date/time
             basis.

1080         DTM, Date/time/period
             A segment giving the specific date/time/period, if
             needed, of any payments, discounts, instalments etc.

1090         PCD, Percentage details
             A segment specifying discount, interest, penalty as well
             as instalment percentage.

1100         MOA, Monetary amount
             A segment specifying amounts related to payment discount
             penalties or instalments.


1110      Segment group 28:PRI-APR-RNG-DTM
          A group of segments identifying the relevant pricing
          information for the goods or services invoiced.

1120         PRI, Price details
             A segment to specify the price type and amount. The price
             used in the calculation of the line amount will be
             identified as 'Price'. Indication of "net price" or
             "gross price" can be given in 5387 "Price type
             qualifier".

1130         APR, Additional price information
             A segment to identify pricing information such as a price
             multiplier, the class or type of trade and additionally
             identifying the reason for any changes.

1140         RNG, Range details
             A segment to identify the ranges(quantity, amount, etc.)
             to which the additional price information applies.

1150         DTM, Date/time/period
             A segment to identify the date/time/period information
             related to the price change. e.g. period of validity.


1160      Segment group 29:RFF-DTM
          A group giving references and where necessary, their dates,
          relating to the line item.

1170         RFF, Reference
             A segment identifying the reference by its number and
             where appropriate a line number within a document.

1180         DTM, Date/time/period
             A segment specifying the date/time related to the
             reference.


1190      Segment group 30:PAC-MEA-SG31
          A group of segments identifying the packaging, physical
          dimensions, and marks and numbers for goods referenced in
          the line item.

1200         PAC, Package
             A segment specifying the number and type of packages for
             the line item, e.g. number and type of pallets.

1210         MEA, Measurements
             A segment specifying physical measurements of packages
             described in the PAC segment e.g. package length, weight.


1220         Segment group 31:PCI-RFF-DTM-GIN
             A group of segments specifying the markings and labels on
             individual physical units.

1230            PCI, Package identification
                A segment specifying markings and labels used on
                individual physical units (packages) described in the
                PAC segment.

1240            RFF, Reference
                A segment identifying the master label number.

1250            DTM, Date/time/period
                A segment specifying the dates relevant to the package
                markings.

1260            GIN, Goods identity number
                A segment identifying the number or ranges of numbers
                for use with the package markings.


1270      Segment group 32:LOC-QTY-DTM
          A group of segments specifying destination and quantity
          details for consignments involving multi-destination
          deliveries for a specified line item.

1280         LOC, Place/location identification
             A segment indicating the location to which part of the
             consignment has been delivered.

1290         QTY, Quantity
             A segment specifying the quantity delivered to the
             identified location.

1300         DTM, Date/time/period
             A segment specifying the dates and/or times that the
             delivery has been made.


1310      Segment group 33:TAX-MOA-LOC
          A group of segments specifying tax related information for
          the line item, and when necessary, the location(s) to which
          that tax information relates.

1320         TAX, Duty/tax/fee details
             A segment specifying a tax type, category and rate, or
             exemption, relating to the line item.

1330         MOA, Monetary amount
             A segment specifying the amount for the identified
             tax/fee.

1340         LOC, Place/location identification
             A segment indicating the location to which the tax or
             exemption specified in the TAX segment applies, e.g. city
             or state or country tax.


1350      Segment group 34:NAD-LOC-SG35-SG36-SG37
          A group of segments identifying the parties with associated
          information, relevant to the line item only.

1360         NAD, Name and address
             A segment identifying names and addresses of the parties,
             in coded or clear form, and their functions relevant to
             the line item.
             
             It is recommended that where possible only the coded form
             of the party ID should be specified e.g. The Buyer and
             Seller are known to each other, thus only the coded ID is
             required, but the Consignee or Delivery address may vary
             and would have to be clearly specified, preferably in
             structured format.

1370         LOC, Place/location identification
             A segment giving more specific location information of
             the party specified in the NAD segment e.g. internal
             site/building number.


1380         Segment group 35:RFF-DTM
             A group of segment for giving references only relevant to
             the specified party rather than the whole line item.

1390            RFF, Reference
                A segment identifying the reference by its number and
                where appropriate a line number within a document.

1400            DTM, Date/time/period
                A segment specifying the date and/or time related to
                the reference.


1410         Segment group 36:DOC-DTM
             A group of segments identifying the documentary
             requirements of the specified party.

1420            DOC, Document/message details
                A segment identifying and providing information
                relating to the documents required by the party
                specified by the NAD segment.

1430            DTM, Date/time/period
                A segment specifying the date and/or time of the
                document.


1440         Segment group 37:CTA-COM
             A group of segments giving contact details of the
             specific person or department within the party identified
             in the NAD segment.

1450            CTA, Contact information
                A segment to identify a person or department, and
                their function, to whom communications should be
                directed.

1460            COM, Communication contact
                A segment to identify a communications type and number
                for the contact specified in the CTA segment.


1470      Segment group 38:ALC-ALI-DTM-SG39-SG40-SG41-SG42-SG43
          A group of segments specifying allowances and charges for
          the line item where this is different to or not specified
          within the heading section.

1480         ALC, Allowance or charge
             A segment identifying the charge or allowance and, where
             necessary its calculation sequence.

1490         ALI, Additional information
             A segment indicating that allowance or charge specified
             is subject to special conditions owing to origin, customs
             preference or commercial factors.

1500         DTM, Date/time/period
             To specify date, and/or time, or period.


1510         Segment group 39:QTY-RNG
             A group of segments specifying the quantity of the
             allowance or charge with its measure unit specifier. A
             range to which the allowance or charge applies may be
             specified e.g. An allowance of a free quantity of 20
             pieces may be specified if the goods quantity ordered is
             greater than 1000 pieces.

1520            QTY, Quantity
                A segment identifying the type of quantity and the
                quantity related to the allowance or charge.

1530            RNG, Range details
                A segment specifying, if required, the range to which
                the allowance or charge applies.


1540         Segment group 40:PCD-RNG
             A group of segments specifying the percentage for the
             allowance or charge, e.g. The allowance/charge amount is
             calculated as 5% of the goods value or a price reduction
             of 5% may be specified if the goods quantity ordered is
             within the range 5 tons to 10 tons.

1550            PCD, Percentage details
                A segment identifying the percentage and the
                percentage basis for the calculation of the allowance
                or charge.

1560            RNG, Range details
                A segment specifying, if required, a range for the
                application of the percentage.


1570         Segment group 41:MOA-RNG
             A group of segments specifying a monetary amount for an
             allowance or charge. A range to which the allowance or
             charge applies can be specified, e.g. an allowance of
             5000 BEF may be specified if goods value ordered is
             greater than 100000 BEF.

1580            MOA, Monetary amount
                A segment identifying the monetary amount for the
                allowance or charge.

1590            RNG, Range details
                A segment specifying, if required, a range for the
                application of the allowance/charge amount.


1600         Segment group 42:RTE-RNG
             A group of segments specifying the rate per unit and
             basis to which the allowance or charge applies, e.g. The
             allowance/charge amount is 3 DEM per 10 tons.

1610            RTE, Rate details
                A segment specifying the rate per unit and the basis
                for calculation.

1620            RNG, Range details
                A segment specifying, if required, the range for the
                application of the allowance/charge rate.


1630         Segment group 43:TAX-MOA
             A group of segments specifying tax related information
             for the allowance or charge and, when necessary.

1640            TAX, Duty/tax/fee details
                A segment specifying the tax type, category, and rate,
                or exemption, related to the allowance or charge.

1650            MOA, Monetary amount
                A segment specifying the amount for the allowance or
                charge.


1660      Segment group 44:TDT-SG45
          A group of segments identifying the mode and means of
          transport, location and relevant dates and times for
          transportation, relating to the line item, where this is
          different to or not specified within the heading section.

1670         TDT, Details of transport
             A segment specifying the mode, means and identification
             of the transport for the goods in the line item.


1680         Segment group 45:LOC-DTM
             A group of segments giving the location and date/time
             information relative to the transportation.

1690            LOC, Place/location identification
                A segment identifying locations relevant to the
                transport specified in the TDT segment e.g. place of
                departure or border crossing point.

1700            DTM, Date/time/period
                A segment identifying the date/time details of
                departure and/or arrival of the transported goods for
                the specified location.


1710      Segment group 46:TOD-LOC
          A group of segments indicating the terms of delivery for the
          line item where this is different to or not specified within
          the heading section.

1720         TOD, Terms of delivery or transport
             A segment identifying the delivery terms used. e.g.
             INCOTERMS, code could be used to specify the delivery
             terms.

1730         LOC, Place/location identification
             A segment identifying locations relevant to the delivery
             terms specified in the TOD segment.


1740      Segment group 47:RCS-RFF-DTM-FTX
          A group of segments identifying for the line item - where
          this is different to or not specified within the Heading
          section - any rules, laws or regulations with which the
          supplier must comply to meet requirements. e.g. building
          regulations, safety requirements etc.

1750         RCS, Requirements and conditions
             A segment to enable industry or national requirements to
             be specified.

1760         RFF, Reference
             A segment identifying the referenced document by its
             number and, where appropriate, a line number.

1770         DTM, Date/time/period
             A segment specifying the date/time related to the
             reference.

1780         FTX, Free text
             A segment with free text information, in coded or clear
             form, used when additional information is needed but
             cannot be accommodated within other segments. In computer
             to computer exchanges such text will normally require the
             receiver to process this segment manually.

4.1.3  Summary section

       Information to be provided in the Summary section:

1790   UNS, Section control
       A service segment placed at the start of the summary section to
       avoid segment collision.

1800   CNT, Control total
       A segment by which control totals may be provided by the sender
       for checking by the receiver.


1810   Segment group 48:MOA-SG49
       A group of segments giving total amounts for the whole invoice
       and - if relevant -detailing amounts pre-paid with relevant
       references and
       dates-

1820      MOA, Monetary amount
          A segment giving the total amounts for the whole invoice
          message such as message monetary amount, message line item
          total amount, amount subject to payment discount, amount
          subject to tax, alternative currency total amount, total
          additional amount, sub-total amounts prepaid, total amount
          prepaid.


1830      Segment group 49:RFF-DTM
          A group of segments for giving references and where
          necessary, their dates, relating e.g. amounts prepaid
          number.

1840         RFF, Reference
             A segment identifying the reference by its number and
             where appropriate a line number within a document.

1850         DTM, Date/time/period
             A segment specifying the date/time related to the
             reference.


1860   Segment group 50:TAX-MOA
       A group of segments specifying taxes totals for the invoice.

1870      TAX, Duty/tax/fee details
          A segment specifying the tax type to be summarized.

1880      MOA, Monetary amount
          A segment specifying the summary amount for the tax
          specified.


1890   Segment group 51:ALC-ALI-MOA
       A group of segments specifying allowances and charges summary
       totals for the invoice.

1900      ALC, Allowance or charge
          A segment identifying the charge or allowance type to be
          summarised.

1910      ALI, Additional information
          A segment indicating that allowance or charge specified is
          subject to special conditions owing to origin, customs
          preference or commercial factors.

1920      MOA, Monetary amount
          A segment specifying the summary amount for the allowance or
          charge.

1930   UNT, Message trailer
       A service segment ending a message, giving the total number of
       segments in the message and the control reference number of the
       message.

4.2   Data segment index (Alphabetical sequence by tag)

          AJT Adjustment details
          ALC Allowance or charge
          ALI Additional information
          APR Additional price information
          BGM Beginning of message
          CNT Control total
          COM Communication contact
          CTA Contact information
          CUX Currencies
          DOC Document/message details
          DTM Date/time/period
          EQD Equipment details
          FII Financial institution information
          FTX Free text
          GIN Goods identity number
          GIR Related identification numbers
          IMD Item description
          INP Parties to instruction
          LIN Line item
          LOC Place/location identification
          MEA Measurements
          MOA Monetary amount
          NAD Name and address
          PAC Package
          PAI Payment instructions
          PAT Payment terms basis
          PCD Percentage details
          PCI Package identification
          PIA Additional product id
          PRI Price details
          QTY Quantity
          QVR Quantity variances
          RCS Requirements and conditions
          RFF Reference
          RNG Range details
          RTE Rate details
          TAX Duty/tax/fee details
          TDT Details of transport
          TOD Terms of delivery or transport
          UNH Message header
          UNS Section control
          UNT Message trailer

Contents of D.95B