Subheading · Chapter 64 · Heading 6406
6406.10: Uppers and parts thereof, other than stiffeners
Shoe uppers and parts
6406.10 is the HS subheading for shoe uppers and parts, under heading 6406 in chapter 64.
What you pay
Importing into UK
Rates by national line · UK Global Tariff
UK lines →- 6406 10 00 00 Uppers and parts thereof, other than stiffeners
- 6406 10 10 00 Of leather Free
- 6406 10 10 10 Hand-made Free
- 6406 10 10 90 Other Free
- 6406 10 90 00 Of other materials Free
- 6406 10 90 10 Hand-made Free
- 6406 10 90 90 Other Free
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 1
- Additional dutyAdditional duties 35%
- Applies to goods from
- Belarus, Russia
- Legal act
- 2023 No. 1203
- Documents
- 9062
Import requirements 4
- Import controlRestriction on entry into free circulation
- Applies to goods from
- Ukraine
- Legal act
- S.I. 2022/395
- Documents
- 9009
- 9010
- 9017
- Import controlImport control - CITES
- Applies to goods from
- all countries
- Legal act
- 2021 No. 54
- 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)
- Tariff lines
- on 2 of 4 lines
Preferential rates by country
| Agreement or scheme | Countries | Rate |
|---|---|---|
| standard rate (no agreement) | — | Free |
| 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 |
|---|---|---|---|
 India | £14m | 70% | +14.8% |
 Italy | £1.7m | 8.4% | +28.2% |
 Portugal | £1.3m | 6.7% | -19.1% |
 Romania | £959k | 4.8% | +111% |
 Vietnam | £464k | 2.3% | +7.6% |
 China | £411k | 2.1% | -47% |
 Pakistan | £212k | 1.1% | +945.7% |
 Poland | £210k | 1.1% | +17.7% |
Same subheading in other tariffs
EU 3% Third-country duty 2 tariff lines 
Türkiye 3% Third-country duty 3 tariff lines 
USA Free – 33.6% General (MFN) 16 tariff lines · average 9.6% · 2× specific or compound duty 
Canada Free – 8% General (MFN) 4 tariff lines · average 2% 
Mexico 20% General (MFN) 6 tariff lines 
Brazil 16.2% General (MFN) 1 tariff line 
Argentina Free General (MFN) 63 tariff lines 
Peru 11% General (MFN) 1 tariff line 
New Zealand 5% General (MFN) 11 tariff lines 
Japan 3.4% – 25% General (MFN) 3 tariff lines · average 17.8% 
Taiwan 2% General (MFN) 5 tariff lines 
GCC 5% General (MFN) 1 tariff line 
Switzerland Free General (MFN) 1 tariff line 
Norway Free General (MFN) 1 tariff line 
North Macedonia 23% General (MFN) 2 tariff lines 
Nigeria 10% General (MFN) 1 tariff line World trade in 2024
Trade value (US$) no reported trade < US$422kUS$422k+US$14m+US$77m+> US$174m
Exports: 124
- China: US$1.3bn
- Vietnam: US$462m
- India: US$252m
- Albania: US$174m
- Tunisia: US$152m
- Bosnia & Herzegovina: US$138m
- Germany: US$130m
- Romania: US$122m
- Serbia: US$120m
- Italy: US$87m
- Morocco: US$83m
- Brazil: US$77m
- Indonesia: US$61m
- Bulgaria: US$50m
- Slovakia: US$42m
- Portugal: US$42m
- South Korea: US$40m
- Austria: US$37m
- Croatia: US$24m
- Guatemala: US$22m
- Hungary: US$22m
- Spain: US$22m
- Ukraine: US$21m
- Hong Kong SAR China: US$21m
- Dominican Republic: US$21m
- Türkiye: US$17m
- Mexico: US$17m
- United States: US$14m
- Bangladesh: US$11m
- Myanmar (Burma): US$11m
- Taiwan: US$9m
- Cambodia: US$8m
- Moldova: US$8m
- Poland: US$8m
- France: US$6m
- Thailand: US$6m
- North Macedonia: US$6m
- Paraguay: US$4m
- Switzerland: US$4m
- Czechia: US$4m
- Laos: US$3m
- Cape Verde: US$3m
- Netherlands: US$3m
- Latvia: US$2m
- Egypt: US$2m
- Macao SAR China: US$2m
- North Korea: US$2m
- Pakistan: US$2m
- United Kingdom: US$2m
- Canada: US$1m
- Estonia: US$1m
- Japan: US$953k
- Uzbekistan: US$846k
- Malaysia: US$702k
- Singapore: US$627k
- Slovenia: US$422k
- Madagascar: US$406k
- Argentina: US$403k
- Kenya: US$249k
- Ethiopia: US$229k
Trade value (US$) no reported trade < US$623kUS$623k+US$14m+US$63m+> US$122m
Imports: 177
- Italy: US$653m
- Vietnam: US$335m
- Germany: US$285m
- Slovakia: US$158m
- Russia: US$155m
- Tunisia: US$122m
- Portugal: US$117m
- Indonesia: US$113m
- Morocco: US$113m
- Kazakhstan: US$93m
- South Korea: US$91m
- Romania: US$89m
- United States: US$82m
- France: US$71m
- Japan: US$70m
- China: US$69m
- Spain: US$66m
- Cambodia: US$63m
- Croatia: US$50m
- Austria: US$41m
- Bangladesh: US$40m
- Algeria: US$38m
- India: US$38m
- Türkiye: US$36m
- Kenya: US$31m
- Thailand: US$30m
- Argentina: US$29m
- Hong Kong SAR China: US$26m
- Hungary: US$23m
- United Kingdom: US$22m
- Netherlands: US$20m
- Albania: US$20m
- Slovenia: US$20m
- Kyrgyzstan: US$19m
- Brazil: US$19m
- Saudi Arabia: US$17m
- Bosnia & Herzegovina: US$17m
- Singapore: US$16m
- Egypt: US$16m
- Ukraine: US$15m
- Finland: US$15m
- Nigeria: US$14m
- Mexico: US$14m
- Czechia: US$14m
- Serbia: US$14m
- Australia: US$13m
- Ethiopia: US$12m
- Dominican Republic: US$12m
- Myanmar (Burma): US$11m
- Djibouti: US$11m
- Canada: US$11m
- Pakistan: US$11m
- Poland: US$10m
- Switzerland: US$10m
- Peru: US$8m
- South Africa: US$8m
- Bulgaria: US$8m
- Belarus: US$8m
- Nepal: US$7m
- Taiwan: US$7m
Import duty on this product around the world 163
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.
- 10%median duty
- 27number of duty-free countries (MFN)
- 40%highest: Egypt, Iran, Cape Verde
163
| Importing country | MFN duty | lines from – to | data year |
|---|---|---|---|
 Afghanistan | 5% | 2018 · HS 2012 | |
 Albania | 0% | 2023 | |
 Algeria | 15% | 2023 | |
 Angola | 0% | 2023 · HS 2017 | |
 Anguilla | 10% | 2021 · HS 2017 | |
 Antigua & Barbuda | 5% | 2021 · HS 2007 | |
| Argentina | 28% | 2023 · HS 2017 | |
 Armenia | 0% | 2023 | |
 Aruba | 6% | 2021 · HS 2012 | |
 Australia | 5% | 2023 | |
 Azerbaijan | 5% | 2023 · HS 2017 | |
 Bahamas | 20% | 2022 | |
 Bahrain | 5% | 2023 | |
 Bangladesh | 25% | 2023 · HS 2017 | |
 Barbados | 5% | 2022 · HS 2017 | |
 Belarus | 0% | 2021 · HS 2017 | |
 Belize | 5% | 2023 | |
 Benin | 10% | 2023 | |
 Bermuda | 13% | 2023 | |
 Bhutan | 10% | 2022 | |
 Bolivia | 5% | 2023 · HS 2017 | |
 Bosnia & Herzegovina | 9% | 3% – 15% | 2022 |
 Botswana | 12% | 0% – 20% | 2023 |
| Brazil | 18% | 2023 · HS 2017 | |
 Brunei | 2.5% | 0% – 5% | 2023 · HS 2017 |
 Burkina Faso | 10% | 2023 | |
 Burundi | 10% | 2023 | |
 Cambodia | 7% | 2023 · HS 2017 | |
 Cameroon | 20% | 2023 | |
| Canada | 2% | 0% – 8% | 2023 |
 Cape Verde | 30% | 2023 · HS 2017 | |
 Cayman Islands | 22% | 2021 · HS 2002 | |
 Central African Republic | 20% | 2023 | |
 Chad | 20% | 2023 | |
 Chile | 6% | 2023 · HS 2017 | |
| China | 6% | 2023 | |
 Colombia | 10% | 2023 · HS 2017 | |
 Comoros | 20% | 2021 · HS 2017 | |
 Congo - Brazzaville | 20% | 2023 | |
 Cook Islands | 0% | 2022 · HS 2017 | |
 Costa Rica | 9% | 2023 | |
 Côte d’Ivoire | 10% | 2023 · HS 2017 | |
 Cuba | 15% | 2023 · HS 2017 | |
 Dominica | 5% | 2023 · HS 2017 | |
 Dominican Republic | 14% | 2023 | |
 Egypt | 40% | 2019 · HS 2017 | |
 El Salvador | 10% | 2022 | |
 Equatorial Guinea | 20% | 2023 | |
 Eswatini | 12% | 0% – 20% | 2023 |
 Ethiopia | 20% | 2021 · HS 2017 | |
| European Union (27 countries) | 3% | 2023 | |
 Fiji | 5% | 2023 | |
 French Polynesia | 13% | 2023 | |
 Gabon | 20% | 2023 | |
 Gambia | 10% | 2023 | |
 Georgia | 0% | 2022 · HS 2017 | |
 Ghana | 10% | 2023 | |
 Gibraltar | 3% | 2023 · HS 2017 | |
 Grenada | 5% | 2023 · HS 2012 | |
 Guatemala | 10% | 2023 | |
 Guinea | 10% | 2023 | |
 Guinea-Bissau | 10% | 2023 | |
 Guyana | 5% | 2023 · HS 2017 | |
 Haiti | 0% | 2020 · HS 2017 | |
 Honduras | 10% | 2023 | |
 Hong Kong SAR China | 0% | 2023 | |
 Iceland | 0% | 2023 | |
| India | 20% | 2023 | |
 Indonesia | 5% | 2023 | |
 Iran | 32% | 2020 · HS 2017 | |
 Israel | 0% | 2022 · HS 2017 | |
 Jamaica | 0% | 2023 | |
| Japan | 18% | 3.4% – 25% | 2023 |
 Jordan | 0% | 2023 | |
 Kazakhstan | 0% | 2023 | |
 Kenya | 10% | 2023 | |
 Kiribati | 30% | 2023 · HS 2002 | |
 Kuwait | 5% | 2023 | |
 Kyrgyzstan | 0% | 2021 · HS 2017 | |
 Laos | 10% | 2023 · HS 2017 | |
 Lebanon | 10% | 2020 · HS 2017 | |
 Lesotho | 12% | 0% – 20% | 2023 |
 Liberia | 10% | 2023 | |
 Libya | 5% | 2021 · HS 2017 | |
 Liechtenstein | 1.2%* | 2021 · HS 2017 | |
 Macao SAR China | 0% | 2023 | |
 Madagascar | 10% | 2023 | |
 Malawi | 25% | 2021 · HS 2017 | |
 Malaysia | 0% | 2023 | |
 Maldives | 0% | 2023 | |
 Mali | 10% | 2023 | |
 Mauritania | 10% | 2023 · HS 2017 | |
 Mauritius | 0% | 2023 | |
| Mexico | 20% | 2023 · HS 2017 | |
 Micronesia | 4% | 2021 · HS 2017 | |
 Moldova | 0% | 2023 · HS 2017 | |
 Mongolia | 5% | 2023 | |
 Montserrat | 25% | 2023 · HS 2017 | |
 Morocco | 21% | 2.5% – 40% | 2023 |
 Mozambique | 7.5% | 2023 | |
 Myanmar (Burma) | 3% | 2023 · HS 2017 | |
 Namibia | 12% | 0% – 20% | 2023 |
 Nauru | 10% | 2021 · HS 2017 | |
 Nepal | 15% | 2023 | |
| New Zealand | 5% | 2023 | |
 Nicaragua | 10% | 2023 | |
 Niger | 10% | 2023 | |
| Nigeria | 10% | 2023 | |
| North Macedonia | 23% | 2023 | |
| Norway | 0% | 2023 | |
 Oman | 5% | 2023 | |
| Pakistan | 20% | 2023 | |
 Palau | 3% | 2023 · HS 2012 | |
 Palestinian Territories | 0% | 2017 · HS 2017 | |
 Panama | 10% | 2023 | |
 Papua New Guinea | 0% | 2023 | |
 Paraguay | 18% | 2023 · HS 2017 | |
| Peru | 11% | 2023 · HS 2017 | |
 Philippines | 5% | 2023 | |
 Qatar | 5% | 2023 | |
 Russia | 0% | 2021 · HS 2017 | |
 Rwanda | 10% | 2023 | |
 Samoa | 20% | 2020 · HS 2017 | |
 São Tomé & Príncipe | 5% | 2019 · HS 2017 | |
 Saudi Arabia | 5% | 2023 | |
 Senegal | 10% | 2023 | |
 Seychelles | 0% | 2023 | |
 Sierra Leone | 10% | 2023 | |
 Singapore | 0% | 2023 · HS 2017 | |
 Solomon Islands | 10% | 2023 · HS 2017 | |
 Somalia | 15% | 2023 · HS 2017 | |
 South Africa | 12% | 0% – 20% | 2023 |
 South Korea | 8% | 2023 | |
 Sri Lanka | 20% | 2023 | |
 St Kitts & Nevis | 5% | 2023 | |
 St Lucia | 5% | 2023 · HS 2012 | |
 St Pierre & Miquelon | 5% | 2021 · HS 2017 | |
 St Vincent & the Grenadines | 5% | 2023 | |
 Sudan | 3% | 2021 · HS 2017 | |
 Suriname | 5% | 2023 · HS 2007 | |
| Switzerland | 1.2%* | 2023 | |
 Syria | 10% | 2020 · HS 2012 | |
 Tajikistan | 10% | 2021 · HS 2012 | |
 Tanzania | 10% | 2023 | |
 Thailand | 10% | 2023 | |
 Togo | 10% | 2023 | |
 Tonga | 20% | 2023 · HS 2017 | |
 Trinidad & Tobago | 0% | 2023 · HS 2012 | |
| Türkiye | 26% | 23% – 33% | 2023 |
 Tuvalu | 15% | 2017 · HS 2017 | |
 Uganda | 10% | 2023 | |
 Ukraine | 10% | 2023 · HS 2017 | |
 United Arab Emirates | 5% | 2023 | |
| United Kingdom | 0% | 2023 | |
| United States | 9.6% | 0% – 34% | 2023 |
 Uruguay | 18% | 2023 · HS 2017 | |
 Uzbekistan | 5% | 2021 · HS 2017 | |
 Vanuatu | 15% | 2023 | |
 Venezuela | 18% | 2023 · HS 2017 | |
| Vietnam | 15% | 2023 | |
 Wallis & Futuna | 6% | 2021 · HS 2012 | |
 Yemen | 5% | 2017 · HS 2017 | |
 Zimbabwe | 0.3% | 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
- 8519 Parts of footwear (including uppers, whether/not attached to soles other than outer soles); removable insoles, heel cushions & similar articles; gaiters, leggings & similar articles & parts thereof
- End use (BEC Rev. 5)
- Intermediate goods · BEC 411220
- CPC 2.1 product
- 29600 Parts of footwear; removable insoles, heel cushions and similar articles; gaiters, leggings and similar articles, and parts thereof
- ISIC Rev. 4 activity
- 1520 Manufacture of footwear1629 Manufacture of other products of wood; manufacture of articles of cork, straw and plaiting materials2219 Manufacture of other rubber products2220 Manufacture of plastics products
Earlier HS editions
| HS | Code | |
|---|---|---|
| 2017 | 6406.10 | unchanged |
| 2012 | 6406.10 | unchanged |
| 2007 | 6406.10 | unchanged |
| 2002 | 6406.10 | unchanged |
| 1996 | 6406.10 | unchanged |
| 1992 | 6406.10 | unchanged |
Correspondence tables of the United Nations Statistics Division (UNSD)
Binding rulings for similar goods 29
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.
- N362483 U.S. CBP
The tariff classification of a leather boot upper from the Dominican Republic
- N361282 U.S. CBP
The tariff classification of a leather boot upper from Dominican Republic
- N337572 U.S. CBP
The classification, country of origin, and marking of footwear parts from China
- N328994 U.S. CBP
The tariff Classification, Country of Origin and Marking of footwear uppers from China
- N328046 U.S. CBP
The tariff classification of boots and boot liners from Bangladesh
- N326612 U.S. CBP
The tariff classification of footwear from Italy
- 600013120 HMRC
Part of footwear, consisting of boot upper without an outer sole. Made of textile materials and plastic. This component is used in the manufacturing of footwear for kids.
29 rulings in total for this code
In the UK Global Tariff, subheading 6406.10 covers 4 tariff lines and the duty is duty-free.
The EU Combined Nomenclature divides subheading 6406.10 into 2 tariff lines; the duty is 3%.
Goods from 173 countries can enter the UK at a preferential rate instead of the standard Free; 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 shoe uppers and parts worth £20m (up 12% on the year before), at an average of £35.15 per kg; India supplied 70%, followed by Italy.
World trade in shoe uppers and parts reached US$3.6bn in 2024, down 3.4% on 2023.
China was the largest exporter with 34.4% of the total, ahead of Vietnam.
Questions and answers
What is the HS code for uppers and parts thereof, other than stiffeners?
Uppers and parts thereof, other than stiffeners fall under HS subheading 6406.10, part of heading 6406, in section XII of the Harmonized System.
What is the import duty on uppers and parts thereof, other than stiffeners in the UK?
Under the UK Global Tariff, imports under 6406.10 from countries without a preferential agreement are free of duty. Preferential rates, anti-dumping duties and VAT are not included.
What is the import duty on uppers and parts thereof, other than stiffeners in the EU?
Under the EU Combined Nomenclature, imports under 6406.10 from countries without a preferential agreement are charged at 3%. Preferential rates, anti-dumping duties and VAT are not included.
Which country exports the most uppers and parts thereof, other than stiffeners?
China, with US$1.3bn in 2024 (34.4% of world exports).
Which countries can export shoe uppers and parts 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 Free applies. Pick a country above to see its rate.
Is there anti-dumping duty on shoe uppers and parts?
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 shoe uppers and parts from?
In the 12 months to August 2026, the largest suppliers were India (70%), Italy (8%) and Portugal (7%), out of total imports of £20m.