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United Kingdom Import Duty Rate for Footwear & Shoes

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

United Kingdom MFN Import Duty Rate

Live

16%

on CIF value

CPTPP: 0%

High MFN rate, close to EU level.

How duty is calculated

CIF value

Product cost + international freight + insurance

Import duty (16%)

Applied to CIF value. EU, UK, and most countries use CIF.

VAT (20%)

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 Kingdom charges duty on the CIF value (goods + freight + insurance), so the duty base is US$10,900. Customs converts the amount to GBP at the official exchange rate on the day of import.

Charge	At 16%
Import duty	$1,744
VAT (20%)	$2,529
Total paid at the border	$4,273

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 Kingdom: what you need

HM Revenue & Customs (HMRC) collects duty and import VAT through the Customs Declaration Service (CDS); rates come from the UK Global Tariff.

Registration. A GB EORI number. Non-UK sellers usually appoint a UK customs agent or use a carrier's DDP service.

Low-value shipments. Customs duty is waived when a consignment is worth £135 or less, but 20% VAT applies from £0 — for parcels up to £135 the seller or online marketplace charges UK VAT at checkout.

Documents customs will ask for

Commercial invoice
Packing list
Transport document
Statement on origin to claim 0% under the UK–EU TCA or another UK trade agreement
Licences for controlled goods (e.g. some steel, chemicals)

Charges on top of duty

Import VAT 20% (5% or 0% for some goods) — VAT-registered businesses can use postponed VAT accounting
Excise on alcohol, tobacco and fuel
Trade remedies and anti-dumping duties from the Trade Remedies Authority

Watch out. Since Brexit, EU-made goods still need a statement on origin to enter duty-free; without it the full UK Global Tariff rate applies.

Frequently asked questions

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

The MFN (Most Favoured Nation) import duty rate for Footwear & Shoes (HS 6402–6405) in United Kingdom is 16% on the CIF value. High MFN rate, close to EU level.

Is VAT charged on Footwear & Shoes imports to United Kingdom?

Yes. United Kingdom charges VAT at 20% 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 Kingdom?

Yes. CPTPP: 0%. UK–EU TCA, UK–Japan CEPA, CPTPP, UK–Australia FTA, UK–New Zealand FTA are the key agreements — verify origin requirements with your customs broker.

How is import duty calculated for Footwear & Shoes entering United Kingdom?

Duty is calculated on the CIF value of the goods. CIF value includes the product cost, international freight, and insurance. The MFN duty of 16% is applied to this value. VAT (20%) is then applied on the duty-paid value.