United Arab Emirates Import Duty Rate for Footwear & Shoes
HS 6402–6405 · Footwear with various outer soles and uppers
United Arab Emirates MFN Import Duty Rate
Live5%
Standard GCC CET.
How duty is calculated
CIF value
Product cost + international freight + insurance
Import duty (5%)
Applied to CIF value. EU, UK, and most countries use CIF.
VAT (5%)
Applied to CIF 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. United Arab Emirates charges duty on the CIF value (goods + freight + insurance), so the duty base is US$10,900. Customs converts the amount to AED at the official exchange rate on the day of import.
| Charge | At 5% |
|---|---|
| Import duty | $545 |
| VAT (5%) | $572 |
| Total paid at the border | $1,117 |
VAT 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 United Arab Emirates: what you need
Each emirate runs its own customs (Dubai Customs, Abu Dhabi Customs) under the GCC Common Customs Law; the Federal Authority for Identity, Citizenship, Customs and Port Security sets federal policy.
Registration. A trade licence and an importer code registered with the emirate's customs authority.
Low-value shipments. Consignments worth AED 1,000 or less are exempt from customs duty; 5% VAT may still apply.
Documents customs will ask for
- Commercial invoice (attested where required)
- Packing list
- Bill of lading or air waybill
- Certificate of origin
- Permits from the relevant ministry for food, cosmetics, medicines and telecom equipment
Charges on top of duty
- VAT 5% on CIF value + duty
- 50% duty on alcohol and 100% on tobacco products
- Excise on tobacco, energy drinks and sweetened beverages
Watch out. Goods kept or re-exported from a free zone (Jebel Ali, KIZAD) pay no duty; duty is due only when they enter the UAE mainland.
Frequently asked questions
What is the import duty rate for Footwear & Shoes in United Arab Emirates?
The MFN (Most Favoured Nation) import duty rate for Footwear & Shoes (HS 6402–6405) in United Arab Emirates is 5% on the CIF value. Standard GCC CET.
Is VAT charged on Footwear & Shoes imports to United Arab Emirates?
Yes. United Arab Emirates charges VAT at 5% on the CIF value plus any import duty. This applies to virtually all commercial imports.
Are there FTA rates available for Footwear & Shoes in United Arab Emirates?
United Arab Emirates has free trade agreements with GCC (Saudi, Kuwait, Bahrain, Oman, Qatar), UAE–India CEPA, UAE–Israel FTA. Check whether your origin country qualifies for a preferential rate on HS 6402–6405.
How is import duty calculated for Footwear & Shoes entering United Arab Emirates?
Duty is calculated on the CIF value of the goods. CIF value includes the product cost, international freight, and insurance. The MFN duty of 5% is applied to this value. VAT (5%) is then applied on the duty-paid value.
Verify this rate
Duty rates change. Always verify the current rate at the official tariff schedule before importing.
GCC Common External Tariff official database ↗Footwear & Shoes duty rates in other markets
Quick facts