#!/usr/bin/perl
use strict;
use warnings;
use feature qw/ say /;
use Data::Dumper;

my @values = ('inbox', 'yes', 'NZ');
my %data;
$data{ $_ } = shift @values for qw/ mailbox subscribe country /;
say Dumper \%data;

__END__

##</code><code>##

[nick:~/monks]$ perl 1140269.pl
$VAR1 = {
          'subscribe' => 'yes',
          'country' => 'NZ',
          'mailbox' => 'inbox'
        };



##</code><code>##

#!/usr/bin/perl
use strict;
use warnings;
use feature qw/ say /;
use Data::Dumper;
$Data::Dumper::Sortkeys = 1;

my @records = ( [ 'inbox',  'yes', 'NZ' ],
                [ 'inbox',  'no',  'UK' ],
                [ 'outbox', 'yes', 'UK' ] );
my $href;
my $index = 0;

foreach my $record ( @records ) { 
  ++$index;
  $href->{ $index }->{ $_ } = shift @{ $record } for qw/ mailbox subscribe country /;
}

say Dumper $href;

__END__

##</code><code>##

[nick:~/monks]$ perl 1140269.pl
$VAR1 = {
          '1' => {
                   'country' => 'NZ',
                   'mailbox' => 'inbox',
                   'subscribe' => 'yes'
                 },
          '2' => {
                   'country' => 'UK',
                   'mailbox' => 'inbox',
                   'subscribe' => 'no'
                 },
          '3' => {
                   'country' => 'UK',
                   'mailbox' => 'outbox',
                   'subscribe' => 'yes'
                 }
        };