Data Element & Code Sets Directory
Duty or tax or fee function code qualifier
 
Code qualifying the function of a duty or tax or fee.
       
   
S
Old Code
 
 
5
=
Customs duty
Duties laid down in the Customs tariff to which goods are liable on entering or leaving the Customs territory (CCC).
     
 
6
=
Fee
Charge for services rendered.
     
 
7
=
Tax
Contribution levied by an authority.
     
 
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