Import duty on flip-flops in the UK

HS code

6402.20

UK commodity code

6402 20 00 00

UK import duty

16%

UK VAT

20%

Source: UK Global Tariff (HMRC Trade Tariff service) · checked 2026-10-31

Rubber or plastic footwear whose upper straps are plugged into the sole, meaning classic flip-flops, is 6402.20.

UK commodity codes under 6402.20

UK commodity codeDescriptionImport dutyVAT
6402 20 00 00Footwear with upper straps or thongs assembled to the sole by means of plugs16%20%or 0% (VAT zero rate)

Import duty on flip-flops by country

Import into the US

Free

See HTS codes ›

Import into the UK

16%

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Import into the EU

17%

See CN codes ›

How UK import charges work

The duty shown is the standard rate for goods from countries without a trade deal. Goods from a country with a UK trade agreement may pay less, or nothing, if they meet the rules of origin. A few products from certain countries also pay anti-dumping duties. The UK charges import VAT on the customs value plus shipping, insurance and duty.

What will flip-flops really cost you?

Add freight, duty and fees to your supplier price for a true per-unit cost.

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Sellers of flip-flops also look up

Related products and their UK import duty.

HS 6402.99

Rubber & plastic sandals

UK duty: 16%

HS 7117.11

Cufflinks

UK duty: 4%

HS 6403.91

Leather boots

UK duty: 4% – 8%

HS 7116.10

Pearl jewelry

UK duty: 0%

HS 6403.99

Leather shoes & heels

UK duty: 4% – 8%

HS 7113.19

Gold jewelry

UK duty: 2%

Frequently asked questions

Q1What is the UK commodity code for flip-flops?
6402 20 00 00. It starts with the international HS code 6402.20, which is the same in every country.
Q2What is the import duty on flip-flops in the UK?
The standard UK duty under 6402 20 00 00 is 16%. Goods from countries with a trade agreement may pay less if they meet the rules of origin.
Q3Do I pay VAT on imported flip-flops?
Yes. Import VAT of 20% applies on top of duty. The UK charges import VAT on the customs value plus shipping, insurance and duty.
Q4Is the UK code the same as the US HTS code?
Only the first 6 digits (6402.20) are the same. The US adds its own digits and rates: see the US HTS code for flip-flops.

Find another product’s UK duty

More in Bags, Shoes & Accessories

Sneakers & sports shoes 16%Backpacks 2% – 8%Handbags 2% – 8%Leather wallets 2%Sunglasses 2%Fashion jewelry 4%Silver jewelry 2%Suitcases & luggage 2% – 8%Tote & shopping bags 2% – 8%Leather belts 4%Wristwatches £0.2 / items (p/st)Watch straps & bands 6%Reading glasses & goggles 2%Eyeglass frames 0%Umbrellas 4%Rain boots 16%House slippers 16%Shoe insoles 0%Lighters 0%Pocket knives 8%Shoe polish 0%

New to customs terms? Read what an HS code is and our guide on how to calculate landed cost.

Classification guidance only, not a binding ruling or customs advice. The right code depends on your product’s exact material, function and construction. For certainty, get an Advance Tariff Ruling from HMRC, or ask a licensed customs broker.