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HMRC internal manual

Guidance on the Audit of Customs Values

Additions for freight and insurance costs: air freight collection charges

Where air freight is charged to the importer (‘Freight Collect’), the airline responsible for the collection may make an extra charge to collect the freight costs (for example to cover currency conversion).

The airline collecting the money will not necessarily be the airline transporting the goods - airlines sometimes use another airline as an agent in a foreign country.

Such charges are not a dutiable addition under Article 71.1(e)(i) of the UCC and therefore are not to be included in the customs value (CVS Conclusion 8 refers).