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Australia Import Duty Rate for Footwear & Shoes

HS 6402–6405 · Footwear with various outer soles and uppers

Australia MFN Import Duty Rate

10%

on FOB value

AUSFTA/ChAFTA: 0%

MFN 10% on finished footwear. 0% under major FTAs.

How duty is calculated

FOB value

Product transaction value at port of export

Import duty (10%)

Applied to FOB value. US uses FOB (transaction value).

GST (10%)

Applied to FOB value + duty. Collected at customs.

Use our Landed Cost Calculator to compute the full cost including freight, brokerage, and last-mile delivery.

Worked example: footwear & shoes worth US$10,000

A commercial shipment invoiced at US$10,000 with US$900 of international freight and insurance. Australia charges duty on the FOB value (the price of the goods), so freight does not attract duty and the duty base is US$10,000. Customs converts the amount to AUD at the official exchange rate on the day of import.

Charge	At 10%
Import duty	$1,000
GST (10%)	$1,190
Total paid at the border	$2,190

GST is usually recoverable for a registered business, so the cost that stays with you is the duty. Excise, anti-dumping duties and broker fees are not included.

Classifying footwear & shoes correctly

Chapter 64 covers footwear, classified by the material of the outer sole and the upper: 6402 rubber or plastic, 6403 leather uppers, 6404 textile uppers, 6405 other.

The upper's material is judged by the largest external surface area, not weight
Sports shoes, waterproof boots and slippers each have their own subheadings with different rates
Footwear duties are among the highest MFN rates (often 10–17% in the EU, up to 37.5% in the US)

Compliance. Footwear labelling rules apply in the EU (materials of upper, lining and sole), and many markets watch origin closely because of high rates.

Importing into Australia: what you need

The Australian Border Force (ABF) clears goods through the Integrated Cargo System; rates are in Schedule 3 of the Customs Tariff Act 1995.

Registration. An ABN and a client registration with the ABF; most importers use a licensed customs broker.

Low-value shipments. Goods worth A$1,000 or less clear without duty or a full import declaration. 10% GST on them is charged at checkout by overseas sellers and marketplaces registered for GST.

Documents customs will ask for

Full Import Declaration (N10) for goods over A$1,000
Commercial invoice and packing list
Bill of lading or air waybill
Certificate or declaration of origin for FTA rates
Biosecurity documents and import permits from the Department of Agriculture for timber, food and plant products

Charges on top of duty

GST 10% on customs value + duty + international freight and insurance
Import Processing Charge per declaration
Luxury Car Tax and Wine Equalisation Tax on those goods
Anti-dumping duties on some steel, aluminium and food products

Watch out. Many goods face 0% duty thanks to FTAs with China, Japan, Korea, the UK and ASEAN, but only with origin evidence — without it the general 5% rate applies.

Frequently asked questions

What is the import duty rate for Footwear & Shoes in Australia?

The MFN (Most Favoured Nation) import duty rate for Footwear & Shoes (HS 6402–6405) in Australia is 10% on the FOB value. MFN 10% on finished footwear. 0% under major FTAs.

Is GST charged on Footwear & Shoes imports to Australia?

Yes. Australia charges GST at 10% on the FOB value plus any import duty. This applies to virtually all commercial imports.

Are there FTA rates available for Footwear & Shoes in Australia?

Yes. AUSFTA/ChAFTA: 0%. AUSFTA (US), CPTPP, ChAFTA (China), KAFTA (Korea), AANZFTA (ASEAN), JAEPA (Japan), UK–Australia FTA, IAA FTA (India) are the key agreements — verify origin requirements with your customs broker.

How is import duty calculated for Footwear & Shoes entering Australia?

Duty is calculated on the FOB value of the goods. FOB value is the transaction value at the port of export. The MFN duty of 10% is applied to this value. GST (10%) is then applied on the duty-paid value.