Import duty on leather boots in the UK
HS code
6403.91
UK codes
10
UK import duty
4% – 8%
UK VAT
20%
Source: UK Global Tariff (HMRC Trade Tariff service) · checked 2026-10-31
Footwear with leather uppers and rubber or plastic soles that covers the ankle is 6403.91.
UK commodity codes under 6403.91
| UK commodity code | Description | Import duty | VAT |
|---|---|---|---|
| 6403 91 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 91 11 | Other › Covering the ankle but no part of the calf, with insoles of a length › Of less than 24 cm2 full 10-digit codes
| 8% | 20%or 0% (VAT zero rate) |
| 6403 91 13 | Other › Covering the ankle but no part of the calf, 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 91 16 10 | Other › Covering the ankle but no part of the calf, with insoles of a length › Of 24 cm or more › Other › For men › Sports footwear; tennis shoes, basketball shoes, gym shoes, training shoes and the like | 8% | 20% |
| 6403 91 16 90 | Other › Covering the ankle but no part of the calf, with insoles of a length › Of 24 cm or more › Other › For men › Other | 8% | 20%or 0% (VAT zero rate) |
| 6403 91 18 | Other › Covering the ankle but no part of the calf, with insoles of a length › Of 24 cm or more › Other › For women2 full 10-digit codes
| 8% | 20% |
| 6403 91 91 00 | Other › Other, with insoles of a length › Of less than 24 cm | 8% | 20%or 0% (VAT zero rate) |
| 6403 91 93 00 | Other › 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 91 96 00 | Other › Other, with insoles of a length › Of 24 cm or more › Other › For men | 8% | 20% |
| 6403 91 98 00 | Other › Other, with insoles of a length › Of 24 cm or more › Other › For women | 4% | 20% |
Import duty on leather boots by country
Import into the US
Free – 10%
See HTS codes ›
Import into the UK
4% – 8%
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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 boots really cost you?
Add freight, duty and fees to your supplier price for a true per-unit cost.
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Frequently asked questions
Q1What is the UK commodity code for leather boots?
Q2What is the import duty on leather boots in the UK?
Q3Do I pay VAT on imported leather boots?
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.