Footwear estimate scope
Footwear duty can change significantly with the upper material, sole, and construction. This single bucket is a starting point; confirm the exact commodity or tariff code for an accurate rate.
United Kingdom
Quick answer: this calculator applies current United Kingdom low-value rules, a representative 8% footwear rate when normal tariffs apply, 20% Import VAT, and the carrier fee you select. The exact duty depends on the final tariff code and origin.
For repeat import estimates
BorderTally Pro is for small importers, ecommerce sellers, and sourcing teams who need a CSV landed-cost pass before quoting or ordering. Treat the result as a planning estimate and confirm exact tariff codes before making shipment decisions.
Rules as of 2026-06, last checked (version 2026.06.25-v1). Note: 2026 de-minimis rules are changing — always confirm the current rule with the official source before relying on this estimate.
Footwear duty can change significantly with the upper material, sole, and construction. This single bucket is a starting point; confirm the exact commodity or tariff code for an accurate rate.
Split footwear into verified commodity-code rows for United Kingdom before relying on this for a real shipment.
Official sources: www.gov.uk www.gov.uk www.trade-tariff.service.gov.uk
It depends on the upper material, sole, and construction, which map to different commodity codes. This estimate uses one representative footwear rate, so verify the exact code against the official United Kingdom tariff.
Footwear follows the same low-value parcel rules as other consumer goods: customs duty and Import VAT are generally not charged by the delivery company on non-excise consumer goods at or below GBP 135. Confirm the current threshold with the official source.
Some countries apply different tax treatment to children's footwear and clothing. This estimate does not model that; check the official guidance for the specific item.
Mostly the material and construction: leather, textile, and rubber or plastic footwear sit under different tariff lines, and rates can also vary by declared value. That is why this calculator uses one broad footwear bucket for United Kingdom — treat it as a planning figure and look up the exact commodity code for a precise rate.
Estimate only. This calculator does not provide customs, legal, or tax advice. Final charges are determined by HMRC, Border Force, and the parcel carrier. Low-value import rules continue to be reviewed; always confirm the current rule with the official source before relying on this estimate.