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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