Air Freight Zones - Percentages for Customs Value
Air freight benefits from a specific mechanism for customs value calculation: only a fraction of the total cost is taken into account, depending on the geographic zone of origin. This system is codified in the Implementing Regulation (EU) 2015/2447.
The 18 zones and their percentages
| Zone | Region | Customs % | Statistics % | Countries |
|---|---|---|---|---|
| A | Canada | 71% | 79% | 1 |
| B | United States | 83% | 83% | 1 |
| C | Central America & Caribbean | 50% | 65% | 16 |
| D | South America (Atlantic) | 78% | 78% | 7 |
| E | East Asia | 64% | 70% | 7 |
| F | Southeast Asia & Oceania | 61% | 74% | 14 |
| G | South Asia | 52% | 65% | 7 |
| H | Near & Middle East | 33% | 33% | 14 |
| J | Central Asia | 46% | 61% | 5 |
| K | North Africa | 60% | 66% | 5 |
| L | Equatorial Africa (West) | 10% | 45% | 14 |
| M | East Africa | 30% | 47% | 11 |
| N | Southern Africa | 18% | 27% | 9 |
| P | South America (Pacific) | 50% | 60% | 5 |
| Q | Far East Pacific | 5% | 33% | 4 |
| R | Indian Ocean | 10% | 50% | 4 |
| S | Eastern Europe (non-EU) | 20% | 35% | 7 |
| UE | European Union | 0% | 64% | 27 |
Search by country
How it works
For air freight, customs value only includes the portion of the journey between the country of origin and the EU border. The zone percentage determines this fraction.
Example: air freight of €10,000 from China (Zone E)
→ Customs value: €10,000 × 64% = €6,400
→ Statistics value: €10,000 × 70% = €7,000
The customs percentage applies to duty calculation. The statistics percentage applies to the statistical value (Intrastat declaration).
Calculate with the simulator
Open the customs valuation simulator with air transport mode pre-selected
Legal basis
Air freight percentages are defined in Annex 23-01 of Commission Implementing Regulation (EU) 2015/2447 laying down detailed rules for implementing certain provisions of Regulation (EU) No 952/2013 of the European Parliament and of the Council laying down the Union Customs Code.