Question 1

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

Accepted Answer

The MFN (Most Favoured Nation) import duty rate for Footwear & Shoes (HS 6402–6405) in Canada is 18–20% on the FOB value. High MFN rate on finished footwear — leather typically 18%, rubber boots 20%. CETA and CPTPP provide 0%.

Question 2

Is GST/HST charged on Footwear & Shoes imports to Canada?

Accepted Answer

Yes. Canada charges GST/HST at 5% on the FOB value plus any import duty. This applies to virtually all commercial imports.

Question 3

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

Accepted Answer

Yes. CETA/CPTPP: 0%. CUSMA/USMCA (US, Mexico), CETA (EU), CPTPP, Canada–Korea FTA, Canada–Chile FTA are the key agreements — verify origin requirements with your customs broker.

Question 4

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

Accepted Answer

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 18–20% is applied to this value. GST/HST (5%) is then applied on the FOB value plus duty.

Canada Import Duty Rate for Footwear & Shoes

How duty is calculated

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Footwear & Shoes duty rates in other markets