| Element/Gruppe | No/Code | Beschreibung | Opt/Mand. |
|---|
| Element | 5283 | Code qualifying the function of a duty or tax or fee. | Mandatory |
| Gruppe | C241 | Code and/or name identifying duty, tax or fee. | Optional |
| Gruppe | C533 | Indication of account reference for duties, taxes and/or fees. | Optional |
| Element | 5286 | To specify the basis on which a duty or tax or fee will be assessed. | Optional |
| Gruppe | C243 | Rate of duty/tax/fee applicable to commodities or of tax applicable to services. | Optional |
| Element | 5305 | Code specifying a duty or tax or fee category. | Optional |
| Element | 3446 | To identify a number assigned to a party by a tax authority. | Optional |
| Element | 1227 | Code specifying a calculation sequence. | Optional |
| Element | 5307 | A code indicating when the duty, tax, or fee payment will be due. | Optional |
