Import duty on rubber & plastic sandals in the UK
HS code
6402.99
UK codes
9
UK import duty
16%
UK VAT
20%
Source: UK Global Tariff (HMRC Trade Tariff service) · checked 2026-10-31
Footwear with rubber or plastic soles and uppers, such as clogs and most plastic sandals, falls under 6402.99.
UK commodity codes under 6402.99
| UK commodity code | Description | Import duty | VAT |
|---|---|---|---|
| 6402 99 05 00 | Incorporating a protective metal toecap | 16% | 20%or 0% (VAT zero rate) |
| 6402 99 10 00 | Other › With uppers of rubber | 16% | 20%or 0% (VAT zero rate) |
| 6402 99 31 00 | Other › With uppers of plastics › 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 | 16% | 20%or 0% (VAT zero rate) |
| 6402 99 39 00 | Other › With uppers of plastics › Footwear with a vamp made of straps or which has one or several pieces cut out › Other | 16% | 20%or 0% (VAT zero rate) |
| 6402 99 50 00 | Other › With uppers of plastics › Slippers and other indoor footwear | 16% | 20%or 0% (VAT zero rate) |
| 6402 99 91 00 | Other › With uppers of plastics › Other, with insoles of a length › Of less than 24 cm | 16% | 20%or 0% (VAT zero rate) |
| 6402 99 93 00 | Other › With uppers of plastics › Other, with insoles of a length › Of 24 cm or more › Footwear which cannot be identified as men's or women's footwear | 16% | 20%or 0% (VAT zero rate) |
| 6402 99 96 00 | Other › With uppers of plastics › Other, with insoles of a length › Of 24 cm or more › Other › For men | 16% | 20% |
| 6402 99 98 00 | Other › With uppers of plastics › Other, with insoles of a length › Of 24 cm or more › Other › For women | 16% | 20% |
Import duty on rubber & plastic sandals by country
Import into the US
Varies by line
See HTS codes ›
Import into the UK
16%
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Import into the EU
16.8% – 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 rubber & plastic sandals 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 rubber & plastic sandals?
Q2What is the import duty on rubber & plastic sandals in the UK?
Q3Do I pay VAT on imported rubber & plastic sandals?
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.