Delta Cargo applies the Federal Excise Tax (FET) for U.S. domestic shipments as regulated by the Internal Revenue Service (IRS). It is based on the chargeable weight of the shipment, the valuation charges declared on the Air Waybill and the following fees:

  • Fuel Surcharge
  • Security Surcharge
  • Dry Ice (Dangerous Goods) Fee
  • Restricted Article Fees


FET is calculated at 6.25% on shipments sent by air within the Continental U.S. However, the application of the percentage, as stipulated by the IRS, changes for freight flown between the Continental U.S. and points in Alaska and Hawaii.

Should you have additional questions, please contact you Strategic Partner Manager or Sales Account Manager. If you have billing inquiries please contact CargoAcctg.Delta@delta.com.