# 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, Division 3: As regards the French overseas departments which are part of the customs territory of the Union, the following rules shall apply: (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; (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; (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. The 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. 1 2 Country of dispatch Percentage of total air transport costs to be included in the customs value AMERICA Zone A Canada: Gander, Halifax, Moncton, Montreal, Ottawa, Quebec, Toronto United 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. Greenland 70 Zone B Canada: Edmonton, Vancouver, Winnipeg United States of America: Albuquerque, Austin, Billings, Dallas, Denver, Houston, Las Vegas, Los Angeles, Miami, Oklahoma, Phoenix, Portland, Puerto Rico, Salt Lake City, San Francisco, Seattle Central America: all Countries South America: all Countries 78 Zone C United States of America: Anchorage, Fairbanks, Honolulu, Juneau 89 AFRICA Zone D Algeria, Egypt, Libya, Morocco, Tunisia 33 Zone E Benin, 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 50 Zone F Burundi, Democratic Republic of Congo, Congo, Equatorial Guinea, Gabon, Kenya, Rwanda, Sao Tomé and Principe, Seychelles, Somalia, St. Helena, Tanzania, Uganda 61 Zone G Angola, Botswana, Comoros, Lesotho, Madagascar, Malawi, Mauritius, Mozambique, Namibia, Republic of South Africa, Swaziland, Zambia, Zimbabwe 74 ASIA Zone H Armenia, Azerbaijan, Georgia, Iran, Iraq, Israel, Jordan, Kuwait, Lebanon, Syria 27 Zone I Bahrain, Muscat and Oman, Qatar, Saudi Arabia, United Arab Emirates, Yemen 43 Zone J Afghanistan, Bangladesh, Bhutan, India, Nepal, Pakistan 46 Zone K Russia: Novosibirsk, Omsk, Perm, Sverdlovsk Kazakhstan, Kyrgyzstan, Tajikistan, Turkmenistan, Uzbekistan 57 Zone L Russia: Irkutsk, Kirensk, Krasnoyarsk Brunei, China, Indonesia, Hong Kong, Kampuchea, Laos, Macao, Malaysia, Maldives, Mongolia, Myanmar, Philippines, Singapore, Sri Lanka, Taiwan, Thailand, Vietnam 70 Zone M Russia: Khabarovsk, Vladivostok Japan, Korea (North), Korea (South) 83 AUSTRALIA and OCEANIA Zone N Australia and Oceania: all Countries 79 EUROPE Zone O Russia: Gorky, Samara, Moscow, Orel, Rostov, Volgograd, Voronej Iceland, Ukraine 30 Zone P Albania, Belarus, Bosnia-Herzegovina, Faroe Islands, former Yugoslav Republic of Macedonia, Kosovo, Moldova, Montenegro, North Macedonia, Norway, Serbia, Turkey 15 Zone Q Switzerland 5 --- Source: https://www.legislation.gov.uk/eur/2015/2447/attachment/24/division/division/3. (the official version) Page: https://openlegislation.uk/eu-regulation-2015-2447/attachment-24/division/division-3. Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.