T4428 Duty fee tax category code

Code value Name Description Used in Sweden
APPLICABLE Applicable Tax applies to the item or service within the target market at the tax rate or tax amount.
DOMESTIC_REVERSE_CHARGE Domestic Reverse Charge Code specifying that the rate is based upon the domestic reverse charge VAT treatment. This code value is particularly pertinent to the UK context.
EXEMPT Exempt The item or service has no taxation requirements nor any requirements related to invoicing or reporting.
FREE_EXPORT_ITEM Free Export Item Code specifying that the item is free export and taxes are not charged.
HIGH High The Trade Item is taxed at a tax rate that is higher than any other rate of taxation for trade items. The classification of High is subject to Target Market rules and can change based on regulation.
LOW Low The item or service is taxed at a tax rate that is lower than any other rate of taxation for trade items (except zero). The classification of low is subject to Target Market rules and can change based on regulation. X
MEDIUM Medium The item or service is taxed at a tax rate that is considered to be intermediate between the lower and higher rates of taxation for trade items. The classification of medium is subject to Target Market rules and can change based on regulation. X
MIXED Mixed Code specifying that the rate is based on mixed tax. Transaction includes item taxed at different rates.
NOT_APPLICABLE Not applicable Tax does not apply to the item or service within the target market.
PREPAID Prepaid The tax, fee or duty has been paid by the supplier of the trade item.
REDUCTION_IN_BASE Reduction In Base A benefit under the law allowing a reduction in the tax basis for calculation. This code is particularly relevant to the Brazilian (BR) tax structure.
REDUCTION_IN_TAX_RATE Reduction In Tax Rate A reduction in the tax rate. Reduced tax rates are applied objectively according to law. Particularly relevant to the Brazilian (BR) tax structure.
SERVICES_OUTSIDE_SCOPE_OF_TAX Services Outside Scope of Tax Code specifying that taxes are not applicable to the services.
STANDARD Standard Tax rate used or accepted as normal or average. Subject to Target Market rules and may change based on regulation. X
VALUE_ADDED Value Added A fixed amount of tax per product, based on criteria established by legislation instead of a percentage of the product value. Relevant to the Brazilian (BR) tax structure.
VALUE_ADDED_MARGIN Value Added Margin A percentage used by Tax Authorities over goods value + VAT + freight + expenses to calculate State VAT substitution. Relevant to the Brazilian (BR) tax structure.
VALUE_ADDED_TAX_NOT_NOW_DUE_FOR_PAYMENT Value Added Tax Not Now Due For Payment Indicates that VAT due on the current invoice will be paid upon receiving a separate VAT payment request.
VAT_REVERSE_CHARGE VAT Reverse Charge Code specifying that the rate is based upon the domestic reverse charge VAT treatment.
ZERO Zero The item or service has a tax rate or amount equal to zero but still has invoicing requirements and may be modified by government at any time. X
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