Data Element & Code Sets Directory
Duty or tax or fee rate basis code
 
Code specifying the basis for a duty or tax or fee rate.
       
   
S
Old Code
 
 
1
=
Value
(5316) To specify that the applicable rate of duty, tax or fee is based on the Customs value (CCC).
     
 
2
=
Weight
(6150) To specify that the applicable rate of duty, tax or fee is based on the weight of the item (CCC).
     
 
3
=
Quantity
(6060) To specify that the applicable rate of duty, tax or fee is based on the quantity of the item (CCC).
     
 
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Edition 2016 Upd. 2021