Import duty on leather shoes & heels in the UK
HS code
6403.99
UK codes
11
UK import duty
4% – 8%
UK VAT
20%
Source: UK Global Tariff (HMRC Trade Tariff service) · checked 2026-10-31
Leather-upper shoes that do not cover the ankle, from heels to loafers, are 6403.99.
UK commodity codes under 6403.99
| UK commodity code | Description | Import duty | VAT |
|---|---|---|---|
| 6403 99 05 | Made on a base or platform of wood, not having an inner sole2 full 10-digit codes
| 8% | 20%or 0% (VAT zero rate) |
| 6403 99 11 00 | Other › Footwear with a vamp made of straps or which has one or several pieces cut out › With sole and heel combined having a height of more than 3 cm | 8% | 20%or 0% (VAT zero rate) |
| 6403 99 31 00 | Other › Footwear with a vamp made of straps or which has one or several pieces cut out › Other, with insoles of a length › Of less than 24 cm | 8% | 20%or 0% (VAT zero rate) |
| 6403 99 33 00 | Other › Footwear with a vamp made of straps or which has one or several pieces cut out › Other, with insoles of a length › Of 24 cm or more › Footwear which cannot be identified as men's or women's footwear | 8% | 20%or 0% (VAT zero rate) |
| 6403 99 36 00 | Other › Footwear with a vamp made of straps or which has one or several pieces cut out › Other, with insoles of a length › Of 24 cm or more › Other › For men | 8% | 20% |
| 6403 99 38 00 | Other › Footwear with a vamp made of straps or which has one or several pieces cut out › Other, with insoles of a length › Of 24 cm or more › Other › For women | 4% | 20% |
| 6403 99 50 00 | Other › Slippers and other indoor footwear | 8% | 20%or 0% (VAT zero rate) |
| 6403 99 91 | Other › Other, with insoles of a length › Of less than 24 cm2 full 10-digit codes
| 8% | 20%or 0% (VAT zero rate) |
| 6403 99 93 | Other › Other, with insoles of a length › Of 24 cm or more › Footwear which cannot be identified as men's or women's footwear2 full 10-digit codes
| 8% | 20%or 0% (VAT zero rate) |
| 6403 99 96 | Other › Other, with insoles of a length › Of 24 cm or more › Other › For men2 full 10-digit codes
| 8% | 20% |
| 6403 99 98 | Other › Other, with insoles of a length › Of 24 cm or more › Other › For women2 full 10-digit codes
| 6% | 20% |
Import duty on leather shoes & heels by country
Import into the US
Free – 10%
See HTS codes ›
Import into the UK
4% – 8%
You are here
Import into the EU
5% – 8%
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 leather shoes & heels really cost you?
Add freight, duty and fees to your supplier price for a true per-unit cost.
Sellers of leather shoes & heels also look up
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Frequently asked questions
Q1What is the UK commodity code for leather shoes & heels?
Q2What is the import duty on leather shoes & heels in the UK?
Q3Do I pay VAT on imported leather shoes & heels?
Q4Is the UK code the same as the US HTS code?
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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.