Message

Value MUST be part of code list 'UNCL5305 Duty or tax or fee category code'.

Context
/ubl:Catalogue/cac:CatalogueLine/cac:Item/cac:ClassifiedTaxCategory/cbc:ID
Test
(some $code in $clUNCL5305 satisfies $code = normalize-space(text()))
Code lists
UNCL5305 Duty or tax or fee category code
Usage
/ ubl:Catalogue / cac:CatalogueLine / cac:Item / cac:ClassifiedTaxCategory / cbc:ID