Improved
Clarification on Zero-rated item codes: D1 vs D2
March 13th, 2026
This log clarifies the item classification tied to zero-rated supplies and their impact on VAT pre-populated returns. D1: Local or Exemption Availed, D2: Exports.
From the eTIMS Item Classification Codes Table, we have the following references related to zero-rated:
- 99012000: Zero-Rated Goods
- 99022000: Zero-Rated Service
- 99032000: Zero-Rated Goods or Services
- 99042000: Zero-Rated Government Undertaking
Until now it was not clear how to distinguish D1 or D2 zero-rated sections.
The DigiTax team recently confirmed that 99012000 is the code specific for the exportation of goods. Therefore, we've now updated the description of this code to include "D2", and the rest to read "D1".
Updated sub-table of the Item Class Codes - Zero-rated
| Item Classification Code | Item Classification Name | Item Classification Level |
|---|---|---|
| 99012000 | Zero-Rated Goods - D2 | 3 |
| 99022000 | Zero-Rated Service - D1 | 3 |
| 99032000 | Zero-Rated Goods or Services - D1 | 3 |
| 99042000 | Zero-Rated Government Undertaking - D1 | 3 |
Use 99012000 for D2 Zero-rated items