EANCOM PART III DATA ELEMENT & CODE SETS DIRECTORY |  | 1997-07-01

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5305
| Duty/tax/fee category, coded
| Code identifying a tax/duty/fee category within a tax/duty/fee type system.

| A
= | Mixed tax rate
| Transaction includes item taxed at different rates.
| E
= | Exempt from tax
| All items in the transaction or a specific line item are exempt from tax.
| G
= | Free export item, tax not charged
| The item is for export and tax is not charged.
| H
= | Higher rate
| All items in the transaction or a specific line item are taxed at the higher rate of tax.
| S
= | Standard rate
| All items in the transaction or a specific line item are taxed at the standard rate of tax.
| Z
= | Zero rated goods
| All items in the transaction or a specific line item are zero tax rated.

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