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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