EANCOM PART III DATA ELEMENT & CODE SETS DIRECTORY |  | 1997-07-01

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5273
| Duty/tax/fee rate basis identification
| Identification of the various elements of tax combination to be attributed to a commodity.

+ | 1
= | Value
| To specify that the applicable rate of duty, tax or fee is based on the Customs value (CCC).
+ | 2
= | Weight
| To specify that the applicable rate of duty, tax or fee is based on the weight of the item (CCC).
+ | 3
= | Quantity
| To specify that the applicable rate of duty, tax or fee is based on the quantity of the item (CCC).

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