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Canada Import Duty Rate for Footwear & Shoes

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

Canada MFN Import Duty Rate

18–20%

on FOB value

CETA/CPTPP: 0%

High MFN rate on finished footwear — leather typically 18%, rubber boots 20%. CETA and CPTPP provide 0%.

Rate varies — verify exact HS subheading at the official tariff schedule.

How duty is calculated

FOB value

Product transaction value at port of export

Import duty (18–20%)

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

GST/HST (5%)

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. Canada 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 CAD at the official exchange rate on the day of import.

Charge	At 18%	At 20%
Import duty	$1,800	$2,000
GST/HST (5%)	$590	$600
Total paid at the border	$2,390	$2,600

GST/HST is usually recoverable for a registered business, so the cost that stays with you is the duty. The rate depends on the exact subheading, which is why the example shows both ends of the 18–20% range. 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 Canada: what you need

The Canada Border Services Agency (CBSA) collects duty and taxes through CARM; rates are in the Customs Tariff.

Registration. A CRA business number with an import-export (RM) account and registration in the CARM Client Portal; a financial security or a broker's bond for release before payment.

Low-value shipments. Courier shipments worth CAD 20 or less pay no duty or tax. For goods that qualify under CUSMA from the US or Mexico, the courier thresholds are CAD 150 for duty and CAD 40 for taxes.

Documents customs will ask for

Commercial invoice or Canada Customs Invoice
Bill of lading or air waybill
CUSMA certification of origin to claim preference
Permits for controlled goods (food, plants, firearms, some steel)

Charges on top of duty

GST 5% on value for duty + duty; HST of 13–15% in participating provinces
Provincial sales tax collected separately in BC, Saskatchewan, Manitoba and Quebec
Surtaxes on specific goods (some steel and aluminium products)

Watch out. Canada values goods FOB, but GST is charged on the duty-paid value, so freight never attracts duty but the duty itself attracts GST.

Frequently asked questions

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

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%.

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

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

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

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.

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

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 duty-paid value.