# Non-standard items

Source: https://developer.avalara.com/avatax-for-ap/fir8136944354842/

# Non-standard items

**Element type:** Required

**Endpoints/models used:** [LineItemModel](https://developer.avalara.com/api-reference/avatax/rest/v2/models/LineItemModel/)

Non-standard items include shipping, freight, and handling charges. These charges also need to be included on some transactions. In AvaTax, you can identify these charges as a separate line on a transaction using a freight or shipping `taxCode`. These are notated using either `FR` or `OH` in the `taxCode` field. For example, consider the following scenarios:

-   If you're shipping using a common carrier, there's a tax code that covers this: `FR020100`.

-   In the case where you combine handling charge with freight/shipping, you don't need a separate line — there's a tax code that covers this scenario: `FR030000`.

-   When you separately state your handling charge from the freight/shipping charge, you just need to treat the handling charge as another line. AvaTax has a tax code that covers this as well: `OH010000`.

ERP systems typically have a separate module aside from the item catalog to capture shipping, freight, and/or handling charges. If your application includes this functionality, then be sure that your integration can correctly apply the correct tax code to these items.

Refer to the [Avalara tax codes search](https://taxcode.avatax.avalara.com/) for more information.

**View examples**:

```
{
  "lines": [
    {
      "number":"1",
      "quantity":1,
      "amount":100,
      "taxCode":"P0000000",
      "itemCode":"Test SKU",
      "description":"Test Item Description",
      "discounted": false
     },
    {
      "number":"2",
      "quantity":1,
      "amount":50,
      "taxCode":"FR020100",
      "itemCode":"Freight SKU",
      "description":"shipping for Test Item",
      "discounted": false
    }
  ],
  ...
} 
```