Footwear duty into Great Britain 2%–16%
Under the standard tariff, footwear imported into Great Britain carry customs duty of between 2% and 16%, with most items at 16%, plus import VAT of 0% to 20% depending on the exact goods, effective 1 January 2021. Preferential rates can apply when origin requirements are met. In Great Britain, consignments at or under £135.00 are relieved of duty, but VAT treatment must be checked separately, including tax collected at checkout.
177 origins qualify for a preferential rate below the 16% standard, all at 0%. None of them changes the worked example: at £77.00 that consignment is already under the £135.00 relief threshold, so no duty is charged whatever the origin. Preference starts to matter above it. Claiming a preferential rate requires proof of origin at customs; without acceptable proof the standard rate applies.
- Route
- Any origin → Great Britain
- Standard customs duty
- 2%–16%, median 16%
- Import VAT
- 0%–20% by goods
- Duty assessed on
- Goods value plus freight and insurance (CIF)
- Low-value treatment
- Consignments at or under £135.00 are relieved of duty, but VAT treatment must be checked separately, including tax collected at checkout
- Typical clearance fee
- £8.00, charged by the carrier
- Commodity codes covered
- 5
- Source record date
- 23 August 2026
Rates by commodity code
| HS code | Description | Duty | In force since | Instrument |
|---|---|---|---|---|
| 6402.99 | Other footwear with outer soles and uppers of rubber or plastics, other | 16% | S.I. 2020/1430 | |
| 6403.51 | Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather, other footwear with outer soles of leather | 8% | S.I. 2020/1430 | |
| 6404.11 | Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials, footwear with outer soles of rubber or plastics | 16% | S.I. 2020/1430 | |
| 6404.19 | Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials, other | 16% | S.I. 2020/1430 | |
| 6405.10 | Other footwear | 2% | S.I. 2020/1430 |
A worked example
A £77.00 order of other footwear with outer soles and uppers of rubber or plastics, other (HS 6402.99) with £10.00 shipping, imported into Great Britain, has a modelled total of £112.40. This includes £25.40 in estimated duty, VAT and carrier fees.
| Goods value | £77.00 |
|---|---|
| Shipping and insurance | £10.00 |
| Customs duty · No duty — below the relief threshold | £0.00 |
| Import VAT · 20% | £17.40 |
| Carrier clearance fee | £8.00 |
| Estimated taxes and fees | £25.40 |
| Total landed cost | £112.40 |
The model assumes import tax has not already been paid at checkout. It uses the standard tariff before preferential origin relief. This is not a prediction of the amount collected at delivery. Order value is an assumed figure converted from euros at an illustrative rate, for the sake of a realistic example. Use the calculator for your actual numbers.
- This six-digit code covers goods at more than one VAT rate. The higher rate is shown; a lower rate applies to part of the heading, so check the full commodity code.
Origins with a preferential rate
| Agreement | Preferential rate | vs standard | Saving on the example |
|---|---|---|---|
| CARIFORUM14 countriesAntigua & Barbuda, Bahamas, Barbados, Belize, Dominica, Dominican Republic, Grenada, Guyana, Jamaica, St Kitts & Nevis, St Lucia, St Vincent & the Grenadines, Suriname, Trinidad & Tobago | 0% | -16.0pp | Relieved |
| Central America6 countriesCosta Rica, El Salvador, Guatemala, Honduras, Nicaragua, Panama | 0% | -16.0pp | Relieved |
| Channel Islands2 countriesGuernsey, Jersey | 0% | -16.0pp | Relieved |
| CPTPP All Members excluding Canada10 countriesAustralia, Brunei, Chile, Japan, Malaysia, Mexico, New Zealand, Peru, Singapore, Vietnam | 0% | -16.0pp | Relieved |
| Developing Countries Trading Scheme (DCTS) - Comprehensive Preferences43 countriesAfghanistan, Angola, Bangladesh, Benin, Bhutan, Burkina Faso, Burundi, Cambodia, Central African Republic, Chad, Comoros, Congo - Kinshasa, Djibouti, Eritrea, Ethiopia, Gambia, Guinea, Guinea-Bissau, Haiti, Kiribati, Laos, Liberia, Malawi, Mali, Mauritania, Myanmar (Burma), Nepal, Niger, Rwanda, São Tomé & Príncipe, Senegal, Sierra Leone, Solomon Islands, Somalia, South Sudan, Sudan, Tanzania, Timor-Leste, Togo, Tuvalu, Uganda, Yemen, Zambia | 0% | -16.0pp | Relieved |
| Developing Countries Trading Scheme (DCTS) - Enhanced Preferences17 countriesAlgeria, Bolivia, Cape Verde, Congo - Brazzaville, Cook Islands, Kyrgyzstan, Micronesia, Mongolia, Nigeria, Niue, Pakistan, Philippines, Sri Lanka, Syria, Tajikistan, Uzbekistan, Vanuatu | 0% | -16.0pp | Relieved |
| Eastern and Southern Africa States4 countriesMadagascar, Mauritius, Seychelles, Zimbabwe | 0% | -16.0pp | Relieved |
| European Union28 countriesAustria, Belgium, Bulgaria, Croatia, Cyprus, Czechia, Denmark, Estonia, European Union, Finland, France, Germany, Greece, Hungary, Ireland, Italy, Latvia, Lithuania, Luxembourg, Malta, Netherlands, Poland, Portugal, Romania, Slovakia, Slovenia, Spain, Sweden | 0% | -16.0pp | Relieved |
| OCTs (Overseas Countries and Territories)11 countriesAnguilla, Bermuda, British Indian Ocean Territory, British Virgin Islands, Cayman Islands, Falkland Islands, Montserrat, Pitcairn Islands, South Georgia & South Sandwich Islands, St Helena, Turks & Caicos Islands | 0% | -16.0pp | Relieved |
| SADC EPA5 countriesBotswana, Eswatini, Lesotho, Mozambique, Namibia | 0% | -16.0pp | Relieved |
| Best rate comes from different agreements by commodity code1 countryIndia | 0% | -16.0pp | Relieved |
| Named individually in the tariff36 countriesAlbania, Andorra, Cameroon, Canada, Ceuta, Colombia, Côte d’Ivoire, Ecuador, Egypt, Faroe Islands, Fiji, Georgia, Ghana, Iceland, Israel, Jordan, Kenya, Kosovo, Lebanon, Liechtenstein, Melilla, Moldova, Morocco, North Macedonia, Norway, Palestinian Territories, Papua New Guinea, Samoa, San Marino, Serbia, South Africa, South Korea, Switzerland, Tunisia, Türkiye, Ukraine | 0% | -16.0pp | Relieved |
The worked example falls under the £135.00 duty relief threshold, so no duty is charged whatever the origin. These rates apply above it.
Where Northern Ireland charges differently
Northern Ireland applies the EU Common External Tariff rather than the UK Global Tariff. On 3 of the 4 commodity codes compared here the two differ; on the rest they are identical.
| Commodity code | This page | Northern Ireland | Difference |
|---|---|---|---|
| 640411Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials, footwear with outer soles of rubber or plastics | 16% | 16.9% | +0.9pp |
| 640419Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials, other | 16% | 16.9% | +0.9pp |
| 640510Other footwear | 2% | 3.5% | +1.5pp |
Duty rates only. Northern Ireland follows EU customs rules on low-value consignments and UK rules on VAT, so the total charge on a parcel is not simply this page’s figure with the rate swapped. Goods moving from Great Britain to Northern Ireland are a separate regime again.
Editor's note
Ask for the upper material, outer-sole material, ankle coverage and insole length. A shop’s size chart and the word “leather” may leave the relevant classification question unanswered.
If the displayed heading contains unresolved subcodes, obtain the exact code from the official tariff or a customs adviser. Do not use the lowest rate in a range as the expected bill. Check VAT separately for the actual product and destination.
Check your own order
One goods type, ordinary tariff and destination currency. No trade-agreement relief, trade-remedy duties, excise, gifts, returns or deductions for tax paid at checkout. Enter prices before tax; we do not convert currencies.
Common questions
How much is customs duty on footwear imported into Great Britain?
Standard tariff before any preferential origin relief: Between 2% and 16% depending on the exact commodity code, with a median of 16%, effective 1 January 2021.
Is there a threshold below which I pay nothing on a parcel to Great Britain?
Consignments at or under £135.00 are relieved of duty, but VAT treatment must be checked separately, including tax collected at checkout.
Is import VAT charged on top of the duty in Great Britain?
Where import VAT is due, the stored rates are 0% to 20%, calculated on the customs value plus the customs duty itself. Tax collected at checkout must be checked before estimating an additional payment.
What does the worked example estimate?
A £77.00 order with £10.00 shipping gives £25.40 in estimated duty, VAT and carrier fees, for a modelled total of £112.40. The model assumes import tax has not already been paid at checkout. It uses the standard tariff before preferential origin relief. This is not a prediction of the amount collected at delivery.
Classification notes
Footwear classification uses the upper and outer sole materials, but also features such as ankle coverage, intended use and insole length. For a mixed upper, HMRC explains how the greatest external surface area is determined; the advertised material alone is insufficient.
Ask for photographs and material specifications. A trainer or boot label does not establish a particular percentage, and a children’s retail size does not itself settle VAT treatment.
39 further sanctions and trade-control notices apply to these commodity codes. They govern whether the goods may be traded, not what they cost, and are listed at the source rather than repeated here.
Sources
- S.I. 2020/1430 — effective
- S.I. 2020/1430 — effective
- S.I. 2020/1430 — effective
- S.I. 2020/1430 — effective
- S.I. 2020/1430 — effective
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