#!/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__