Abstract: Multiple logistics companies cooperate through collaborative distribution, which can effectively reduce distribution costs and promote low-carbon development. However, with the diversification of customer groups, the contribution degree of different customers to the distribution efficiency is different, which leads to the cost allocation relationship between collaborative distribution enterprises. Therefore, this paper discusses the cost allocation problem of collaborative distribution considering customer value difference under uncertain demand. A robust optimization method is used to describe the uncertainty of customer demand, and a quantitative model of collaborative distribution cost is established. The customer value evaluation model is constructed, the improved Shapley value method considering the customer value difference is proposed, and the cost allocation adjustment strategy of collaborative distribution is given. Numerical experiments show that the effectiveness and fairness of collaborative distribution cost allocation are improved by applying the improved Shapley value method proposed in this paper.The research 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 cooperative enterprises.