Subheading · Chapter 64 · Heading 6403
6403.40: Other footwear, incorporating a protective metal toecap
Leather safety boots (metal toecap)
6403.40 is the HS subheading for leather safety boots (metal toecap), under heading 6403 in chapter 64.
What you pay
Importing into UK
Rates by national line · UK Global Tariff
UK lines →- 6403 40 00 00 Other footwear, incorporating a protective metal toecap 8%pa
Additional duties and import rules
Charges on top of the customs duty, and rules the goods must meet at the border.
Additional duties and charges 2
- Additional dutyAdditional duties 35%
- Applies to goods from
- Belarus, Russia
- Legal act
- 2022 No. 598
- Documents
- 9014
- Duty suspensionSuspension - goods for certain categories of ships, boats and other vessels and for drilling or production platforms Free
- Applies to goods from
- all countries
- Legal act
- 2020 No. 1431
- Documents
- C990 End use authorisation ships and platforms (Column 8c, Annex A of Delegated Regulation (EU) 2015/2446)
Import requirements 4
- Import controlRestriction on entry into free circulation
- Applies to goods from
- Russia, Ukraine
- Legal act
- 2023 No. 440, S.I. 2022/395
- Documents
- 9011
- 9022
- 9038
- 9009
- 9010
- 9017
- Import controlImport control on luxury goods
- Applies to goods from
- North Korea
- Legal act
- S.I. 2019/411
- Documents
- Y945 Travellers' personal effects or goods of a non-commercial nature for travellers' personal use contained in their luggage (Art 10.2 of Regulation (EU) 2017/1509)
- Y946 Goods necessary for the official purposes of diplomatic or consular missions of Member States in the DPRK or international organisations enjoying immunities in accordance with international law, or to the personal effects of their staff (Art 10.3 of Regulation (EU) 2017/1509)
- Y948 Goods other than those described in Annex VIII (Luxury goods) of Reg. (EU) 2017/1509
- Import controlImport control on cat and dog fur
- Applies to goods from
- all countries
- Legal act
- S.I. 2009/1056
- Documents
- Y922 Other than cats and dogs fur as mentioned by Regulation (EC) No 1523/2007 (OJ L 343)
- Import controlImport control on seal products
- Applies to goods from
- all countries
- Legal act
- 2018 No. 1034
- Documents
- C679 Attesting Document (seal product), issued by a recognised body in accordance with Regulation (EU) No 737/2010 prior to 18 October 2015
- C680 Written notification of import and document giving evidence where the products were acquired (seal product)
- C683 European Union - Attesting document for seal products resulting from hunt by Inuit or other indigenous communities for placing on the Union's market in accordance with Article 3 (1) of Regulation (EC) No 1007/2009 on trade in seal products
- Y032 Other goods than those seal products mentioned in Regulation (EU) 2015/1850 (OJ L 271)
Preferential rates by country
| Agreement or scheme | Countries | Rate |
|---|---|---|
| standard rate (no agreement) | — | 8% |
| DCTS Comprehensive | Afghanistan, Angola, Bangladesh, Benin and 38 moreAfghanistan, Angola, Bangladesh, Benin, Bhutan, Burkina Faso, Burundi, Cambodia, Central African Republic, Chad, Comoros, Congo - Kinshasa, Djibouti, Eritrea, Ethiopia, Gambia, Guinea, Guinea-Bissau, Haiti, Kiribati, Laos, Liberia, Malawi, Mali, Mauritania, Myanmar (Burma), Nepal, Niger, Rwanda, São Tomé & Príncipe, Senegal, Sierra Leone, Somalia, South Sudan, Sudan, Tanzania, Timor-Leste, Togo, Tuvalu, Uganda, Yemen, Zambia | Free |
| European Union (including code "EU") | Free | |
| DCTS Enhanced | Algeria, Bolivia, Cape Verde, Congo - Brazzaville and 13 moreAlgeria, Bolivia, Cape Verde, Congo - Brazzaville, Cook Islands, Kyrgyzstan, Micronesia, Mongolia, Nigeria, Niue, Pakistan, Philippines, Sri Lanka, Syria, Tajikistan, Uzbekistan, Vanuatu | Free |
| CARIFORUM | Antigua & Barbuda, Bahamas, Barbados, Belize and 10 moreAntigua & Barbuda, Bahamas, Barbados, Belize, Dominica, Dominican Republic, Grenada, Guyana, Jamaica, St Kitts & Nevis, St Lucia, St Vincent & the Grenadines, Suriname, Trinidad & Tobago | Free |
| OCTs (Overseas Countries and Territories) | Anguilla, Bermuda, British Indian Ocean Territory, British Virgin Islands and 7 moreAnguilla, Bermuda, British Indian Ocean Territory, British Virgin Islands, Cayman Islands, Falkland Islands, Montserrat, Pitcairn Islands, South Georgia & South Sandwich Islands, St Helena, Turks & Caicos Islands | Free |
| Central America | Costa Rica, El Salvador, Guatemala, Honduras, Nicaragua, Panama | Free |
| SADC EPA | Botswana, Eswatini, Lesotho, Mozambique, Namibia | Free |
| Eastern and Southern Africa States | Madagascar, Mauritius, Seychelles, Zimbabwe | Free |
| CPTPP | Brunei, Malaysia | Free |
| UK–Andorra agreement | Andorra | Free |
| UK–Albania agreement | Albania | Free |
| UK–Australia agreement | Australia | Free |
| UK–Canada agreement | Canada | Free |
| UK–Switzerland agreement | Switzerland | Free |
| UK–Côte d’Ivoire agreement | Côte d’Ivoire | Free |
| UK–Chile agreement | Chile | Free |
| UK–Cameroon agreement | Cameroon | Free |
| UK–Colombia agreement | Colombia | Free |
| UK–Ceuta & Melilla agreement | Ceuta & Melilla | Free |
| UK–Ecuador agreement | Ecuador | Free |
| UK–Egypt agreement | Egypt | Free |
| UK–Fiji agreement | Fiji | Free |
| UK–Faroe Islands agreement | Faroe Islands | Free |
| UK–Georgia agreement | Georgia | Free |
| UK–Ghana agreement | Ghana | Free |
| UK–Israel agreement | Israel | Free |
| UK–India agreement | India | Free |
| UK–Iceland agreement | Iceland | Free |
| UK–Jordan agreement | Jordan | Free |
| UK–Japan agreement | Japan | Free |
| UK–Kenya agreement | Kenya | Free |
| UK–South Korea agreement | South Korea | Free |
| UK–Lebanon agreement | Lebanon | Free |
| UK–Liechtenstein agreement | Liechtenstein | Free |
| UK–Morocco agreement | Morocco | Free |
| UK–Moldova agreement | Moldova | Free |
| UK–North Macedonia agreement | North Macedonia | Free |
| UK–Mexico agreement | Mexico | Free |
| UK–Norway agreement | Norway | Free |
| UK–New Zealand agreement | New Zealand | Free |
| UK–Peru agreement | Peru | Free |
| UK–Papua New Guinea agreement | Papua New Guinea | Free |
| UK–Palestinian Territories agreement | Palestinian Territories | Free |
| UK–Serbia agreement | Serbia | Free |
| UK–Solomon Islands agreement | Solomon Islands | Free |
| UK–Singapore agreement | Singapore | Free |
| UK–San Marino agreement | San Marino | Free |
| UK–Tunisia agreement | Tunisia | Free |
| UK–Türkiye agreement | Türkiye | Free |
| UK–Ukraine agreement | Ukraine | Free |
| UK–Vietnam agreement | Vietnam | Free |
| UK–Samoa agreement | Samoa | Free |
| UK–Kosovo agreement | Kosovo | Free |
| UK–South Africa agreement | South Africa | Free |
UK: imports by month
Main suppliers, last 12 months
| Country | Value | Share | Change |
|---|---|---|---|
 China | £64.9m | 57.7% | -27.2% |
 Cambodia | £19.8m | 17.6% | +6.5% |
 India | £3.7m | 3.3% | -24.5% |
 Italy | £3.4m | 3% | -37.7% |
 Romania | £3m | 2.7% | +49.6% |
 Indonesia | £2.9m | 2.6% | +5.9% |
 Türkiye | £2.2m | 2% | -43.7% |
 Germany | £2.2m | 1.9% | -30.6% |
Same subheading in other tariffs
EU 8% Third-country duty 1 tariff line Türkiye 8% Third-country duty 3 tariff lines 
USA 5% – 8.5% General (MFN) 2 tariff lines · average 6.8% 
Canada 18% General (MFN) 1 tariff line 
Mexico 35% General (MFN) 3 tariff lines 
Brazil 35% General (MFN) 1 tariff line 
Argentina 20% General (MFN) 28 tariff lines 
Peru 11% General (MFN) 1 tariff line 
New Zealand 10% General (MFN) 3 tariff lines 
Japan 21.6% – 24% General (MFN) 4 tariff lines · average 22.8% · 2× specific or compound duty 
Taiwan Free General (MFN) 1 tariff line 
GCC 5% General (MFN) 1 tariff line 
Switzerland Free General (MFN) 1 tariff line 
Norway Free General (MFN) 1 tariff line 
North Macedonia 20% General (MFN) 1 tariff line 
Nigeria 10% – 20% General (MFN) 2 tariff lines · average 15% World trade in 2024
Trade value (US$) no reported trade < US$252kUS$252k+US$5m+US$32m+> US$103m
Exports: 151
- China: US$943m
- Italy: US$281m
- Vietnam: US$133m
- India: US$115m
- Germany: US$103m
- Cambodia: US$96m
- Bangladesh: US$90m
- Tunisia: US$90m
- Indonesia: US$85m
- Albania: US$80m
- Romania: US$51m
- Netherlands: US$47m
- France: US$38m
- Portugal: US$33m
- United States: US$32m
- Poland: US$29m
- Sweden: US$28m
- Finland: US$25m
- Belgium: US$24m
- Czechia: US$19m
- Türkiye: US$18m
- Croatia: US$17m
- Spain: US$16m
- South Africa: US$12m
- Thailand: US$12m
- Australia: US$12m
- United Kingdom: US$11m
- Denmark: US$11m
- Slovakia: US$10m
- Dominican Republic: US$10m
- Guatemala: US$8m
- Austria: US$8m
- Mexico: US$7m
- Malaysia: US$6m
- Brazil: US$6m
- Morocco: US$6m
- Canada: US$5m
- Hong Kong SAR China: US$5m
- Moldova: US$4m
- Bulgaria: US$4m
- Sri Lanka: US$4m
- Hungary: US$4m
- Ukraine: US$4m
- Singapore: US$3m
- Russia: US$3m
- Ireland: US$3m
- Slovenia: US$2m
- Laos: US$2m
- Georgia: US$2m
- Myanmar (Burma): US$1m
- Lithuania: US$1m
- Bosnia & Herzegovina: US$1m
- United Arab Emirates: US$1m
- Paraguay: US$1m
- Serbia: US$1m
- Taiwan: US$1m
- Uzbekistan: US$1m
- Norway: US$1m
- Pakistan: US$1m
- Greece: US$977k
Trade value (US$) no reported trade < US$927kUS$927k+US$4m+US$25m+> US$111m
Imports: 216
- United States: US$416m
- Italy: US$202m
- Germany: US$185m
- United Kingdom: US$174m
- France: US$133m
- South Korea: US$114m
- Netherlands: US$111m
- Australia: US$88m
- Poland: US$82m
- Canada: US$67m
- Belgium: US$64m
- Chile: US$56m
- Spain: US$55m
- United Arab Emirates: US$47m
- Austria: US$43m
- Saudi Arabia: US$43m
- South Africa: US$39m
- Sweden: US$37m
- Singapore: US$30m
- Switzerland: US$29m
- Czechia: US$27m
- Russia: US$25m
- Portugal: US$24m
- Norway: US$23m
- Malaysia: US$23m
- Israel: US$22m
- Ireland: US$21m
- Denmark: US$20m
- Romania: US$17m
- Philippines: US$16m
- New Zealand: US$13m
- Türkiye: US$13m
- Thailand: US$12m
- Peru: US$12m
- Hungary: US$12m
- Greece: US$10m
- Slovakia: US$10m
- Croatia: US$10m
- Kazakhstan: US$8m
- Slovenia: US$8m
- Finland: US$8m
- Qatar: US$7m
- Vietnam: US$7m
- Serbia: US$7m
- Taiwan: US$7m
- Iraq: US$7m
- Lithuania: US$6m
- Bulgaria: US$6m
- Morocco: US$6m
- Azerbaijan: US$5m
- Hong Kong SAR China: US$5m
- Nigeria: US$5m
- Côte d’Ivoire: US$5m
- Angola: US$4m
- Luxembourg: US$4m
- Egypt: US$4m
- Guinea: US$4m
- Costa Rica: US$4m
- Panama: US$4m
- Estonia: US$4m
Top exporters
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | China | US$943m | 36.5% |
| 2 | Italy | US$281m | 10.9% |
| 3 |  Vietnam | US$133m | 5.1% |
| 4 | India | US$115m | 4.4% |
| 5 | Germany | US$103m | 4% |
| 6 | Cambodia | US$96m | 3.7% |
| 7 |  Bangladesh | US$90m | 3.5% |
| 8 |  Tunisia | US$90m | 3.5% |
| 9 | Indonesia | US$85m | 3.3% |
| 10 |  Albania | US$80m | 3.1% |
Top importers
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | United States | US$416m | 16.1% |
| 2 | Italy | US$202m | 7.8% |
| 3 | Germany | US$185m | 7.2% |
| 4 | United Kingdom | US$174m | 6.7% |
| 5 |  France | US$133m | 5.2% |
| 6 |  South Korea | US$114m | 4.4% |
| 7 |  Netherlands | US$111m | 4.3% |
| 8 |  Australia | US$88m | 3.4% |
| 9 |  Poland | US$82m | 3.2% |
| 10 | Canada | US$67m | 2.6% |
Import duty on this product around the world 165
The most-favoured-nation (MFN) duty each country applies to goods of this HS subheading: the average over its national tariff lines, with the lowest and highest line where they differ. Goods from countries with a trade agreement often pay less.
- 15%median duty
- 13number of duty-free countries (MFN)
- 60%highest: Egypt, Iran, Kiribati
165
| Importing country | MFN duty | lines from – to | data year |
|---|---|---|---|
 Afghanistan | 5% | 2018 · HS 2012 | |
| Albania | 10% | 2023 | |
 Algeria | 30% | 2023 | |
 Angola | 10% | 2023 · HS 2017 | |
 Anguilla | 10% | 2021 · HS 2017 | |
 Antigua & Barbuda | 20% | 2021 · HS 2007 | |
| Argentina | 35% | 2023 · HS 2017 | |
 Armenia | 4.9%* | 2023 | |
 Aruba | 6% | 2021 · HS 2012 | |
| Australia | 5% | 2023 | |
 Azerbaijan | 15% | 2023 · HS 2017 | |
 Bahamas | 20% | 2022 | |
 Bahrain | 5% | 2023 | |
| Bangladesh | 25% | 2023 · HS 2017 | |
 Barbados | 20% | 2022 · HS 2017 | |
 Belarus | 5.9%* | 2021 · HS 2017 | |
 Belize | 20% | 2023 | |
 Benin | 15% | 10% – 20% | 2023 |
 Bermuda | 6.5% | 2023 | |
 Bhutan | 10% | 2022 | |
 Bolivia | 40% | 2023 · HS 2017 | |
 Bosnia & Herzegovina | 15% | 2022 | |
 Botswana | 30% | 2023 | |
| Brazil | 35% | 2023 · HS 2017 | |
 Brunei | 5% | 2023 · HS 2017 | |
 Burkina Faso | 15% | 10% – 20% | 2023 |
 Burundi | 35% | 2023 | |
| Cambodia | 15% | 2023 · HS 2017 | |
 Cameroon | 30% | 2023 | |
| Canada | 18% | 2023 | |
 Cape Verde | 30% | 2023 · HS 2017 | |
 Cayman Islands | 22% | 2021 · HS 2002 | |
 Central African Republic | 30% | 2023 | |
 Chad | 30% | 2023 | |
 Chile | 6% | 2023 · HS 2017 | |
| China | 14% | 2023 | |
 Colombia | 15% | 2023 · HS 2017 | |
 Comoros | 20% | 2021 · HS 2017 | |
 Congo - Brazzaville | 30% | 2023 | |
 Cook Islands | 0% | 2022 · HS 2017 | |
 Costa Rica | 14% | 2023 | |
 Côte d’Ivoire | 15% | 10% – 20% | 2023 · HS 2017 |
 Cuba | 15% | 2023 · HS 2017 | |
 Dominica | 20% | 2023 · HS 2017 | |
 Dominican Republic | 20% | 2023 | |
 Ecuador | 32%* | 2023 · HS 2017 | |
 Egypt | 60% | 2019 · HS 2017 | |
 El Salvador | 15% | 2022 | |
 Equatorial Guinea | 30% | 2023 | |
 Eswatini | 30% | 2023 | |
 Ethiopia | 35% | 2021 · HS 2017 | |
| European Union (27 countries) | 8% | 2023 | |
 Fiji | 15% | 2023 | |
 French Polynesia | 13% | 2023 | |
 Gabon | 30% | 2023 | |
 Gambia | 15% | 10% – 20% | 2023 |
 Georgia | 0% | 2022 · HS 2017 | |
 Ghana | 15% | 10% – 20% | 2023 |
 Gibraltar | 3% | 2023 · HS 2017 | |
 Grenada | 20% | 2023 · HS 2012 | |
 Guatemala | 15% | 2023 | |
 Guinea | 15% | 10% – 20% | 2023 |
 Guinea-Bissau | 15% | 10% – 20% | 2023 |
 Guyana | 20% | 2023 · HS 2017 | |
 Haiti | 10% | 2020 · HS 2017 | |
 Honduras | 15% | 2023 | |
 Hong Kong SAR China | 0% | 2023 | |
 Iceland | 0% | 2023 | |
| India | 35% | 2023 | |
| Indonesia | 25% | 2023 | |
 Iran | 55% | 2020 · HS 2017 | |
 Israel | 0% | 2022 · HS 2017 | |
 Jamaica | 20% | 2023 | |
| Japan | 23% | 22% – 24% | 2023 |
 Jordan | 5% | 2023 | |
 Kazakhstan | 4.9%* | 2023 | |
 Kenya | 35% | 2023 | |
 Kiribati | 50% | 2023 · HS 2002 | |
 Kuwait | 5% | 2023 | |
 Kyrgyzstan | 5.9%* | 2021 · HS 2017 | |
 Laos | 10% | 2023 · HS 2017 | |
 Lebanon | 12%* | 2020 · HS 2017 | |
 Lesotho | 30% | 2023 | |
 Liberia | 15% | 10% – 20% | 2023 |
 Libya | 5% | 2021 · HS 2017 | |
 Liechtenstein | 11%* | 2021 · HS 2017 | |
 Macao SAR China | 0% | 2023 | |
 Madagascar | 20% | 2023 | |
 Malawi | 25% | 2021 · HS 2017 | |
 Malaysia | 0% | 2023 | |
 Maldives | 0% | 2023 | |
 Mali | 15% | 10% – 20% | 2023 |
 Mauritania | 15% | 10% – 20% | 2023 · HS 2017 |
 Mauritius | 0% | 2023 | |
| Mexico | 20% | 2023 · HS 2017 | |
 Micronesia | 4% | 2021 · HS 2017 | |
 Moldova | 15% | 2023 · HS 2017 | |
 Mongolia | 20% | 2023 | |
 Montserrat | 20% | 2023 · HS 2017 | |
 Morocco | 40% | 2023 | |
 Mozambique | 20% | 2023 | |
 Myanmar (Burma) | 7.5% | 2023 · HS 2017 | |
 Namibia | 30% | 2023 | |
 Nauru | 10% | 2021 · HS 2017 | |
 Nepal | 40% | 2023 | |
| New Zealand | 10% | 2023 | |
 Nicaragua | 15% | 2023 | |
 Niger | 15% | 10% – 20% | 2023 |
| Nigeria | 15% | 10% – 20% | 2023 |
| North Macedonia | 20% | 2023 | |
| Norway | 0% | 2023 | |
 Oman | 5% | 2023 | |
 Pakistan | 20% | 2023 | |
 Palau | 3% | 2023 · HS 2012 | |
 Palestinian Territories | 27% | 2017 · HS 2017 | |
 Panama | 7.5% | 5% – 10% | 2023 |
 Papua New Guinea | 0% | 2023 | |
 Paraguay | 20% | 2023 · HS 2017 | |
| Peru | 11% | 2023 · HS 2017 | |
 Philippines | 10% | 2023 | |
 Qatar | 5% | 2023 | |
 Russia | 5.9%* | 2021 · HS 2017 | |
 Rwanda | 35% | 2023 | |
 Samoa | 20% | 2020 · HS 2017 | |
 São Tomé & Príncipe | 10% | 2019 · HS 2017 | |
 Saudi Arabia | 5% | 2023 | |
 Senegal | 15% | 10% – 20% | 2023 |
 Seychelles | 0% | 2023 | |
 Sierra Leone | 15% | 10% – 20% | 2023 |
 Singapore | 0% | 2023 · HS 2017 | |
 Solomon Islands | 10% | 2023 · HS 2017 | |
 Somalia | 25% | 2023 · HS 2017 | |
 South Africa | 30% | 2023 | |
| South Korea | 13% | 2023 | |
 Sri Lanka | 20% | 2023 | |
 St Kitts & Nevis | 25% | 2023 | |
 St Lucia | 20% | 2023 · HS 2012 | |
 St Pierre & Miquelon | 2% | 2021 · HS 2017 | |
 St Vincent & the Grenadines | 20% | 2023 | |
 Sudan | 40% | 2021 · HS 2017 | |
 Suriname | 20% | 2023 · HS 2007 | |
| Switzerland | 14%* | 2023 | |
 Syria | 30% | 2020 · HS 2012 | |
 Tajikistan | 15% | 2021 · HS 2012 | |
 Tanzania | 35% | 2023 | |
 Thailand | 30% | 2023 | |
 Togo | 15% | 10% – 20% | 2023 |
 Tonga | 20% | 2023 · HS 2017 | |
 Trinidad & Tobago | 20% | 2023 · HS 2012 | |
| Türkiye | 38% | 2023 | |
 Tuvalu | 19% | 2017 · HS 2017 | |
 Uganda | 35% | 2023 | |
 Ukraine | 10% | 2023 · HS 2017 | |
 United Arab Emirates | 5% | 2023 | |
| United Kingdom | 8% | 2023 | |
| United States | 6.8% | 5% – 8.5% | 2023 |
 Uruguay | 35% | 2023 · HS 2017 | |
 Uzbekistan | 20%* | 2021 · HS 2017 | |
 Vanuatu | 15% | 2023 | |
 Venezuela | 35% | 2023 · HS 2017 | |
| Vietnam | 30% | 2023 | |
 Wallis & Futuna | 6% | 2021 · HS 2012 | |
 Yemen | 10% | 2017 · HS 2017 | |
 Zambia | 25% | 2023 | |
 Zimbabwe | 44%* | 2023 |
Tariff data years 2017–2023; rates may have changed since. * ad valorem equivalent of specific duties (UNCTAD estimate) · UNCTAD TRAINS, accessed via WITS (World Bank)
Classifications and correspondences
Where this HS subheading sits in the United Nations' statistical classifications, and which codes it had in earlier editions of the Harmonized System.
- SITC Rev. 4
- 85115 Footwear, non-waterproof, with outer soles of rubber, plastics, leather/composition leather & uppers of leather
- End use (BEC Rev. 5)
- Consumption goods · BEC 413202
- CPC 2.1 product
- 29510 Footwear incorporating a protective metal toe-cap, except those covered in subclass 29320
- ISIC Rev. 4 activity
- 1520 Manufacture of footwear
Earlier HS editions
| HS | Code | |
|---|---|---|
| 2017 | 6403.40 | unchanged |
| 2012 | 6403.40 | unchanged |
| 2007 | 6403.40 | unchanged |
| 2002 | 6403.40 | unchanged |
| 1996 | 6403.40 | unchanged |
| 1992 | 6403.40 | unchanged |
Correspondence tables of the United Nations Statistics Division (UNSD)
Binding rulings for similar goods 3
Decisions of U.S. Customs and Border Protection (CROSS) and HMRC (Advance Tariff Rulings) on goods classified here. A ruling binds only its holder, but shows how the authorities classify similar goods. The descriptions are the authorities’ own, in English.
Recent rule changes mentioning this code
Acts whose text cites this code or its heading. Check the act itself: a code can be cited for reasons other than a change of its duty.
- Sanctions
Trade Tariff news 5806 · Source: trade-tariff.service.gov.uk
Subheading 6403.40 is a single line in the UK Global Tariff, where the duty is 8%.
The EU Combined Nomenclature has one tariff line for subheading 6403.40; the duty is 8%.
Goods from 173 countries can enter the UK at a preferential rate instead of the standard 8%; 173 of them pay no duty at all, for example under DCTS Comprehensive or European Union.
In the UK, additional duty of 35% applies on top of the customs duty to goods from Belarus and Russia.
In the 12 months to August 2026, the UK imported leather safety boots (metal toecap) worth £112.4m (down 20% on the year before), at an average of £11.56 per kg; China supplied 58%, followed by Cambodia.
World trade in leather safety boots (metal toecap) reached US$2.6bn in 2024, down 2.9% on 2023.
China was the largest exporter with 36.5% of the total, ahead of Italy.
Questions and answers
What is the HS code for other footwear, incorporating a protective metal toecap?
Other footwear, incorporating a protective metal toecap fall under HS subheading 6403.40, part of heading 6403, in section XII of the Harmonized System.
What is the import duty on other footwear, incorporating a protective metal… in the UK?
Under the UK Global Tariff, imports under 6403.40 from countries without a preferential agreement are charged at 8%. Preferential rates, anti-dumping duties and VAT are not included.
What is the import duty on other footwear, incorporating a protective metal… in the EU?
Under the EU Combined Nomenclature, imports under 6403.40 from countries without a preferential agreement are charged at 8%. Preferential rates, anti-dumping duties and VAT are not included.
Which country exports the most other footwear, incorporating a protective metal…?
China, with US$943m in 2024 (36.5% of world exports).
Which countries can export leather safety boots (metal toecap) to the UK duty-free?
173 countries pay no duty under a trade agreement or preference scheme, among them partners under DCTS Comprehensive, European Union, DCTS Enhanced. The goods must meet the agreement’s rules of origin and the importer needs proof of origin; otherwise the standard rate of 8% applies. Pick a country above to see its rate.
Is there anti-dumping duty on leather safety boots (metal toecap)?
The UK charges additional duty of 35% on goods from Belarus and Russia. Lower rates apply to the named exporters listed in the measure.
Where does the UK import leather safety boots (metal toecap) from?
In the 12 months to August 2026, the largest suppliers were China (58%), Cambodia (18%) and India (3%), out of total imports of £112.4m.