# Non-standard items

Source: https://developer.avalara.com/vat-erp/designing/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.

[![Closed](https://avalara-devdocs-prod.mcoutput.com/vat-erp/Skins/Default/Stylesheets/Images/transparent.gif)View example](javascript:void\(0\);)

```
 {  "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    }  ],  ...} 
```