{
  "url": "https://openlegislation.uk/eu-regulation-2015-2447/attachment-24/division/division-3.",
  "json_url": "https://openlegislation.uk/eu-regulation-2015-2447/attachment-24/division/division-3..json",
  "legislation": "eur/2015/2447",
  "legislation_title": "Commission Implementing Regulation (EU) 2015/2447 of 24 November 2015 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",
  "legislation_url": "https://openlegislation.uk/eu-regulation-2015-2447",
  "path": "attachment/24/division/division/3.",
  "kind": "division",
  "number": "3",
  "heading": "As regards the French overseas departments which are part of the customs territory of the Union, the following rules shall apply:",
  "text": "(a) for goods shipped directly from third countries to these departments, the whole of the air transport costs shall be included in the customs value;\n(b) for goods shipped from third countries to the European part of the Union after being transhipped or unloaded in one of those departments, only the air transport costs which would be incurred if the goods were destined to those departments shall be included in the customs value;\n(c) for goods shipped from third countries to those departments after being transhipped or unloaded in an airport of the European part of the Union, the air transport costs to be included in the customs value shall be the result of the application of the percentage given in the following table with reference to the flight from the airport of departure to the airport of transhipment or unloading.\nThe transhipment or unloading shall be certified by an appropriate endorsement by the customs authorities on the air waybill or other air transport document. Failing this certification, the provisions of Article 137 apply.\n1\n2\nCountry of dispatch\nPercentage of total air transport costs to be included in the customs value\nAMERICA\nZone A\nCanada: Gander, Halifax, Moncton, Montreal, Ottawa, Quebec, Toronto\nUnited States of America: Akron, Albany, Atlanta, Baltimore, Boston, Buffalo, Charleston, Chicago, Cincinnati, Columbus, Detroit, Indianapolis, Jacksonville, Kansas City, Lexington, Louisville, Memphis, Milwaukee, Minneapolis, Nashville, New Orleans, New York, Philadelphia, Pittsburgh, St Louis, Washington DC.\nGreenland\n70\nZone B\nCanada: Edmonton, Vancouver, Winnipeg\nUnited States of America:\nAlbuquerque, Austin, Billings, Dallas, Denver, Houston, Las Vegas, Los Angeles, Miami, Oklahoma, Phoenix, Portland, Puerto Rico, Salt Lake City, San Francisco, Seattle\nCentral America: all Countries\nSouth America: all Countries\n78\nZone C\nUnited States of America: Anchorage, Fairbanks, Honolulu, Juneau\n89\nAFRICA\nZone D\nAlgeria, Egypt, Libya, Morocco, Tunisia\n33\nZone E\nBenin, Burkina Faso, Cameroon, Cape Verde, Central African Republic, Chad, Ivory Coast, Djibouti, Ethiopia, Gambia, Ghana, Guinea, Guinea-Bissau, Liberia, Mali, Mauritania, Niger, Nigeria, Senegal, Sierra Leone, Sudan, Togo\n50\nZone F\nBurundi, Democratic Republic of Congo, Congo, Equatorial Guinea, Gabon, Kenya, Rwanda, Sao Tomé and Principe, Seychelles, Somalia, St. Helena, Tanzania, Uganda\n61\nZone G\nAngola, Botswana, Comoros, Lesotho, Madagascar, Malawi, Mauritius, Mozambique, Namibia, Republic of South Africa, Swaziland, Zambia, Zimbabwe\n74\nASIA\nZone H\nArmenia, Azerbaijan, Georgia, Iran, Iraq, Israel, Jordan, Kuwait, Lebanon, Syria\n27\nZone I\nBahrain, Muscat and Oman, Qatar, Saudi Arabia, United Arab Emirates, Yemen\n43\nZone J\nAfghanistan, Bangladesh, Bhutan, India, Nepal, Pakistan\n46\nZone K\nRussia: Novosibirsk, Omsk, Perm, Sverdlovsk\nKazakhstan, Kyrgyzstan, Tajikistan, Turkmenistan, Uzbekistan\n57\nZone L\nRussia: Irkutsk, Kirensk, Krasnoyarsk\nBrunei, China, Indonesia, Hong Kong, Kampuchea, Laos, Macao, Malaysia, Maldives, Mongolia, Myanmar, Philippines, Singapore, Sri Lanka, Taiwan, Thailand, Vietnam\n70\nZone M\nRussia: Khabarovsk, Vladivostok\nJapan, Korea (North), Korea (South)\n83\nAUSTRALIA and OCEANIA\nZone N\nAustralia and Oceania: all Countries\n79\nEUROPE\nZone O\nRussia: Gorky, Samara, Moscow, Orel, Rostov, Volgograd, Voronej\nIceland, Ukraine\n30\nZone P\nAlbania, Belarus, Bosnia-Herzegovina, Faroe Islands, former Yugoslav Republic of Macedonia, Kosovo, Moldova, Montenegro, North Macedonia, Norway, Serbia, Turkey\n15\nZone Q\nSwitzerland\n5",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Deleted by Commission Implementing Regulation (EU) 2019/1394 of 10 September 2019 amending and correcting Implementing Regulation (EU) 2015/2447 as regards certain rules on surveillance for release for free circulation and exit from the customs territory of the Union."
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Inserted by Commission Implementing Regulation (EU) 2019/1394 of 10 September 2019 amending and correcting Implementing Regulation (EU) 2015/2447 as regards certain rules on surveillance for release for free circulation and exit from the customs territory of the Union."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eur/2015/2447/attachment/24/division/division/3.",
    "retrieved_at": "2026-11-01T14:46:10.501600+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}