TL;DR You cannot define your own ID3Tags, you must us the ones defined in the spec. Since a tag for Audio Bitrate is not defined, you're out of luck. That is not a problem with other audio containers (ones which use a different tag/comment system).
Your major problem is that ID3 tags are a fixed specification. The best you can get is to write inside the UserDefinedText tag. Let's try this using ffmpeg, let's use the anthem of Brazil which I find quite amusing (and it is copyright free) as an example:
$ wget -O brazil.mp3 http://www.noiseaddicts.com/samples_1w72b820/4170.mp3
$ exiftool -s brazil.mp3
...
Emphasis : None
ID3Size : 4224
Title : 2rack28
Artist :
Album :
Year :
Comment :
Genre : Other
Duration : 0:01:10 (approx)
OK, we already have some tags in there. ffmpeg time:
$ ffmpeg -i brazil.mp3 -c:a copy -metadata Artist=Someone -metadata MyOwnTag=123 brazil-tags.mp3
$ exiftool -s brazil-tags.mp3
ExifToolVersion : 10.20
...
Emphasis : None
ID3Size : 235
Title : 2rack28
Artist : Someone
UserDefinedText : (MyOwnTag) 123
EncoderSettings : Lavf57.41.100
Album :
Year :
Comment :
Genre : Other
Duration : 0:01:11 (approx)
To make a comparison against a more flexible format (you should actually use some encoder parameters to get decent audio, but we are not interested in audio):
$ ffmpeg -i brazil.mp3 brazil.ogg
$ exiftool -s brazil.ogg
...
Vendor : Lavf57.41.100
Encoder : Lavc57.48.101 libvorbis
Title : 2rack28
Duration : 0:00:56 (approx)
And now tagging with ffmpeg:
$ ffmpeg -i brazil.ogg -c:a copy -metadata MyOwnTag=123 -metadata MyExtraThing=Yay brazil-tags.ogg
$ exiftool -s brazil-tags.ogg
...
Vendor : Lavf57.41.100
Encoder : Lavc57.48.101 libvorbis
Title : 2rack28
Myowntag : 123
Myextrathing : Yay
Duration : 0:00:56 (approx)
And we have the tags. This is because Vorbis Comments are allowed to be anything, contrary to ID3Tags which have only a number of allowed values (tag names).
You do not need ffmpeg to use Vorbis Comments. vorbiscomment is much simpler to use, for example:
$ vorbiscomment -a -t EvenMoreStuff=Stuff brazil-tags.ogg
$ exiftool -s brazil-tags.ogg
...
Vendor : Lavf57.41.100
Encoder : Lavc57.48.101 libvorbis
Title : 2rack28
Myowntag : 123
Myextrathing : Yay
Evenmorestuff : Stuff
Duration : 0:00:56 (approx)
Extra note: FLAC uses vorbis comments as well.
References: