Toll määrab tulemimäära või vajaduse korral selle arvutamise meetodi iga töötlemistoimingu kohta eraldi. Tulemimäära arvutamisel võetakse aluseks töötlemistoimingu asjaolud.
... the customs authorities to which the application was presented ... shall communicate the application and the draft authorization to the customs authorities of the other Member States concerned; the said draft shall include at least the
rate of yield, the approved methods of identification, ...