D02B Data Element 5305

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5305
Code specifying a duty or tax or fee category.
A
Code specifying that the rate is based on mixed tax.
AA
Tax rate is lower than standard rate.
AB
A tax category code indicating the item is tax exempt when the item is bought for future resale.
AC
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
A code to indicate that the Value Added Tax (VAT) amount of a previous invoice is to be paid.
B
VAT not to be paid to the issuer of the invoice but directly to relevant tax authority.
C
Duty associated with shipment of goods is paid by the supplier; customer receives goods with duty paid.
E
Code specifying that taxes are not applicable.
G
Code specifying that the item is free export and taxes are not charged.
H
Code specifying a higher rate of duty or tax or fee.
O
Code specifying that taxes are not applicable to the services.
S
Code specifying the standard rate.
Z
Code specifying that the goods are at a zero rate.