Foreign airport zones and percentages – Appendix 15A

This table provides details of the foreign airport zones and the corresponding percentage of air transport costs that will be included in the customs value for duty calculation purposes. You can use this Data Element 5/21 place of loading to declare the airport of loading for the goods.

When goods are imported by air into the UK, that part of the air transport costs covering the distance flown inside the EU is excluded from the value for duty.

The Customs Declaration Service (CDS) calculates the appropriate deduction, using the percentages attached to the airport of loading code, excluding it from the customs value for duty but includes it in the value for VAT.

The table contains a list of the percentages of the air freight costs that will be dutiable in column 2.

Airport loading codes – Appendix 15B

This table provides details of the codes to be declared in Data Element 5/21 place of loading to identify the airport of loading on the import declaration.

Enter the 3-alpha IATA airport code shown on the air waybill which matches the codes listed in column 1.

Where the goods were shipped from an airport not listed in this table, the code for the nearest listed airport must be used.

For consignments transhipped through an EU member state, the airport of loading for the journey to the EU (third country airport) should be declared rather than the EU airport of transhipment.