﻿<codeList term="T4428" SDDversion="0" SDDupdated="2026-03-18" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xsi:noNamespaceSchemaLocation="allcodes31.xsd">
	<urn>urn:gs1:gdd:cl:dutyFeeTaxCategoryCode</urn>
	<listName languageCode="en">Duty fee tax category code</listName>
	<listName languageCode="sv">Tull, avgift och skattekategori</listName>
	<GDDversion>0</GDDversion>
	<GDDupdated>2026-05-16</GDDupdated>
	<domain>shared</domain>
	<code>
		<value>APPLICABLE</value>
		<scope targetMarketCountryCode="752">false</scope>
		<name languageCode="en">Applicable</name>
		<description languageCode="en">Tax applies to the item or service within the target market at the tax rate or tax amount.</description>
	</code>
	<code>
		<value>DOMESTIC_REVERSE_CHARGE</value>
		<scope targetMarketCountryCode="752">false</scope>
		<name languageCode="en">Domestic Reverse Charge</name>
		<description languageCode="en">Code specifying that the rate is based upon the domestic reverse charge VAT treatment. This code value is particularly pertinent to the UK context.</description>
	</code>
	<code>
		<value>EXEMPT</value>
		<scope targetMarketCountryCode="752">false</scope>
		<name languageCode="en">Exempt</name>
		<description languageCode="en">The item or service has no taxation requirements nor any requirements related to invoicing or reporting.</description>
	</code>
	<code>
		<value>FREE_EXPORT_ITEM</value>
		<scope targetMarketCountryCode="752">false</scope>
		<name languageCode="en">Free Export Item</name>
		<description languageCode="en">Code specifying that the item is free export and taxes are not charged.</description>
	</code>
	<code>
		<value>HIGH</value>
		<scope targetMarketCountryCode="752">false</scope>
		<name languageCode="en">High</name>
		<description languageCode="en">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.</description>
	</code>
	<code>
		<value>LOW</value>
		<name languageCode="en">Low</name>
		<name languageCode="sv">Låg</name>
		<description languageCode="en">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.</description>
		<description languageCode="sv">Produkten eller tjänsten beskattas med en skattesats som är lägre än alla andra skattesatser för handelsvaror (förutom noll). Klassificeringen ”låg” styrs av regler i målmarknaden och kan ändras beroende på lagstiftning.</description>
	</code>
	<code>
		<value>MEDIUM</value>
		<name languageCode="en">Medium</name>
		<name languageCode="sv">Medel</name>
		<description languageCode="en">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.</description>
		<description languageCode="sv">Produkten eller tjänsten beskattas med en skattesats som anses vara mellan den lägre och den högre skattesatsen för handelsvaror. Klassificeringen ”medel” styrs av regler i målmarknaden och kan ändras beroende på lagstiftning.</description>
	</code>
	<code>
		<value>MIXED</value>
		<scope targetMarketCountryCode="752">false</scope>
		<name languageCode="en">Mixed</name>
		<description languageCode="en">Code specifying that the rate is based on mixed tax. Transaction includes item taxed at different rates.</description>
	</code>
	<code>
		<value>NOT_APPLICABLE</value>
		<scope targetMarketCountryCode="752">false</scope>
		<name languageCode="en">Not applicable</name>
		<description languageCode="en">Tax does not apply to the item or service within the target market.</description>
	</code>
	<code>
		<value>PREPAID</value>
		<scope targetMarketCountryCode="752">false</scope>
		<name languageCode="en">Prepaid</name>
		<description languageCode="en">The tax, fee or duty has been paid by the supplier of the trade item.</description>
	</code>
	<code>
		<value>REDUCTION_IN_BASE</value>
		<scope targetMarketCountryCode="752">false</scope>
		<name languageCode="en">Reduction In Base</name>
		<description languageCode="en">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.</description>
	</code>
	<code>
		<value>REDUCTION_IN_TAX_RATE</value>
		<scope targetMarketCountryCode="752">false</scope>
		<name languageCode="en">Reduction In Tax Rate</name>
		<description languageCode="en">A reduction in the tax rate. Reduced tax rates are applied objectively according to law. Particularly relevant to the Brazilian (BR) tax structure.</description>
	</code>
	<code>
		<value>SERVICES_OUTSIDE_SCOPE_OF_TAX</value>
		<scope targetMarketCountryCode="752">false</scope>
		<name languageCode="en">Services Outside Scope of Tax</name>
		<description languageCode="en">Code specifying that taxes are not applicable to the services.</description>
	</code>
	<code>
		<value>STANDARD</value>
		<name languageCode="en">Standard</name>
		<name languageCode="sv">Standard</name>
		<description languageCode="en">Tax rate used or accepted as normal or average. Subject to Target Market rules and may change based on regulation.</description>
		<description languageCode="sv">Skattesats som används eller accepteras som normal eller genomsnittlig. Klassificeringen av standard är beroende av reglerna för målmarknaden och kan ändras baserat på lagstiftning.</description>
	</code>
	<code>
		<value>VALUE_ADDED</value>
		<scope targetMarketCountryCode="752">false</scope>
		<name languageCode="en">Value Added</name>
		<description languageCode="en">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.</description>
	</code>
	<code>
		<value>VALUE_ADDED_MARGIN</value>
		<scope targetMarketCountryCode="752">false</scope>
		<name languageCode="en">Value Added Margin</name>
		<description languageCode="en">A percentage used by Tax Authorities over goods value + VAT + freight + expenses to calculate State VAT substitution. Relevant to the Brazilian (BR) tax structure.</description>
	</code>
	<code>
		<value>VALUE_ADDED_TAX_NOT_NOW_DUE_FOR_PAYMENT</value>
		<scope targetMarketCountryCode="752">false</scope>
		<name languageCode="en">Value Added Tax Not Now Due For Payment</name>
		<description languageCode="en">Indicates that VAT due on the current invoice will be paid upon receiving a separate VAT payment request.</description>
	</code>
	<code>
		<value>VAT_REVERSE_CHARGE</value>
		<scope targetMarketCountryCode="752">false</scope>
		<name languageCode="en">VAT Reverse Charge</name>
		<description languageCode="en">Code specifying that the rate is based upon the domestic reverse charge VAT treatment.</description>
	</code>
	<code>
		<value>ZERO</value>
		<name languageCode="en">Zero</name>
		<name languageCode="sv">Noll</name>
		<description languageCode="en">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.</description>
		<description languageCode="en">Produkten eller tjänsten har en skattesats eller ett skattebelopp som är lika med noll, men det finns fortfarande krav på fakturering och skattesatsen kan ändras av myndigheter när som helst.</description>
	</code>
</codeList>
