Guide
Import Duty on Shoes UK
Footwear classification can depend on the material of the upper, the sole and the exact type of shoe.
UK import rules checked: 13 October 2026 — £135 relief still applies to eligible GB imports
Current Great Britain rules: non-excise consignments with an intrinsic goods value of £135 or less normally have no customs duty; perfumes and toilet waters are excluded from this relief. VAT can still be due, usually at checkout or by business reverse charge for qualifying overseas sales.
HMRC plans to remove the £135 customs-duty relief by October 2028 at the latest. The commencement date will be set by regulations. These future rules are not applied to today's estimates. HMRC policy paper.
Vaping Products Duty started on 1 October 2026 at £2.20 per 10 ml, including nicotine-free vaping liquids. Excise goods need specialist calculations and are not supported here. HMRC vaping update.
Classification warning
Leather shoes, textile trainers and protective footwear can have different codes and duty treatment.
Use the search tool as a starting point, then check the official tariff before relying on the result.
Accuracy and limitations
Use these pages as a planning aid, not a binding customs decision. Commodity classification, origin, preference evidence, excise rules, trade remedies and carrier charges can change the result.
Great Britain calculator only. Estimate only. Final liability depends on the accepted customs declaration, commodity classification, origin evidence and supporting documents. Not legal or tax advice. Not affiliated with HMRC or GOV.UK.
Worked examples
Consumer footwear order from China
Commodity 6403999600; origin China
- Goods value
- £180.00
- Freight
- £20.00
- Insurance
- £0.00
- Customs value
- £200.00
- Duty basis
- Illustrative fallback rate; verify the current code and tariff at 8%
- Duty
- £16.00
- VAT base
- £216.00
- Import VAT
- £43.20
- Landed cost
- £259.20
Assumes a non-excise order over £135, no preference, and no prepaid import-fee deposit. Footwear classification depends on the upper, sole and construction; courier fees are excluded.
FAQs
Can I use a clothing code for shoes?
No. Footwear has its own classification rules and should be checked separately.
Is this a final customs bill?
No. The calculator gives an estimate for Great Britain imports. The final amount depends on the accepted customs declaration, commodity classification, origin evidence and current official guidance.
Related pages
Estimate only. Final liability depends on the accepted customs declaration, commodity classification, origin evidence and supporting documents. Not legal or tax advice. Not affiliated with HMRC or GOV.UK.