Abstract: Collaborative distribution among multiple logistics enterprises can effectively reduce distribution cost and promote low-carbon development in the logistics and transportation industry. However, with the diversity of customer demand and preferences, the varying contribution degree of different customers to enterprise distribution efficiency complicates the cost allocation relationship among collaborative distribution enterprises. To this end, this paper discusses the cost allocation problem of collaborative distribution considering customer value differences with uncertain demand. A robust optimization method is used to capture the uncertainty of customer demand, and a quantification model of collaborative distribution cost is established. Furthermore, a customer value evaluation model is developed, while an improved Shapley value method considering customer value differences is proposed, along with a cost allocation adjustment strategy of collaborative distribution. Numerical experiments show that the effectiveness and fairness of cost allocation in collaborative distribution are improved by the proposed Shapley value method. The results not only enrich the existing cost allocation theory from the perspective of serving customers, but also provide a fair and effective cost allocation method for collaborative enterprises.