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HMRC internal manual

Guidance on the Audit of Customs Values

Additions for freight and insurance costs: imports by airlines for their own use

An agreement between the EU Commission and the Association of European Airlines (AEA) allows for flat rates to be used as freight costs to be included in the value for duty of an airline’s own goods carried either in its own aircraft or free of charge by another airline on its behalf.

In the absence of actual transport charges, airlines affiliated to the AEA may use the flat rates.

Non-AEA members may also use these rates. Those airlines not wishing to use the AEA rates must declare their normal freight charges.

These arrangements need not apply where the goods carried are the property of airline employees.

The rates are:

Place of departure From 1 June 2001
Europe, North Africa, Middle East (‘International short/medium haul’) 1.28 US$ per kg
Europe - USA/Canada  
(North Atlantic) 1.49 US$ per kg
Europe - Rest of the world  
(‘Total longhaul’ minus North Atlantic) 2.04 US$ per kg