Import duty on rain boots in the UK

HS code

6401.92

UK codes

2

UK import duty

16%

UK VAT

20%

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

Waterproof rubber or plastic boots that cover the ankle but not the knee are 6401.92.

UK commodity codes under 6401.92

UK commodity codeDescriptionImport dutyVAT
6401 92 10 00With uppers of rubber16%20%or 0% (VAT zero rate)
6401 92 90 00With uppers of plastics16%20%or 0% (VAT zero rate)

Import duty on rain boots by country

Import into the US

Free – 37.5%

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 rain boots really cost you?

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

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Related products and their UK import duty.

HS 6404.19

House slippers

UK duty: 16%

HS 6403.99

Leather shoes & heels

UK duty: 4% – 8%

HS 6406.90

Shoe insoles

UK duty: 0%

HS 6403.91

Leather boots

UK duty: 4% – 8%

HS 9613.10

Lighters

UK duty: 0%

HS 6402.99

Rubber & plastic sandals

UK duty: 16%

Frequently asked questions

Q1What is the UK commodity code for rain boots?
It depends on the product’s details: 2 UK codes sit under HS 6401.92. The table on this page lists each one with its duty.
Q2What is the import duty on rain boots in the UK?
Between 16%, depending on the exact code. Goods from countries with a trade agreement may pay less if they meet the rules of origin.
Q3Do I pay VAT on imported rain boots?
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 (6401.92) are the same. The US adds its own digits and rates: see the US HTS code for rain boots.

Find another product’s UK duty

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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.