5305 Duty/tax/fee category, coded [B] Desc: Code identifying a tax/duty/fee category within a tax/duty/fee type system. 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.