Subheading · Chapter 64 · Heading 6406
6406.20: Outer soles and heels, of rubber or plastics
Rubber or plastic soles and heels
6406.20 is the HS subheading for rubber or plastic soles and heels, under heading 6406 in chapter 64.
What you pay
Importing into UK
Rates by national line · UK Global Tariff
UK lines →- 6406 20 00 00 Outer soles and heels, of rubber or plastics
- 6406 20 10 00 Of rubber Free
- 6406 20 10 10 Hand-made Free
- 6406 20 10 90 Other Free
- 6406 20 90 00 Of plastics Free
- 6406 20 90 10 Hand-made Free
- 6406 20 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 1
- Import controlRestriction on entry into free circulation
- Applies to goods from
- Ukraine
- Legal act
- S.I. 2022/395
- Documents
- 9009
- 9010
- 9017
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 |
|---|---|---|---|
 China | £1.8m | 31.2% | -57.5% |
 Italy | £1.6m | 27.2% | +0.8% |
 Vietnam | £931k | 15.8% | +159.4% |
 Spain | £338k | 5.7% | -27.2% |
 India | £318k | 5.4% | +19.4% |
 Czechia | £248k | 4.2% | -1.3% |
 Portugal | £165k | 2.8% | +85.3% |
 Poland | £162k | 2.8% | +6.1% |
Same subheading in other tariffs
EU 3% Third-country duty 2 tariff lines 
Türkiye 3% Third-country duty 4 tariff lines 
USA 2.7% General (MFN) 1 tariff line 
Canada Free General (MFN) 1 tariff line 
Mexico Free – 5% General (MFN) 2 tariff lines · average 2.5% 
Brazil 16.2% General (MFN) 1 tariff line 
Argentina 18% General (MFN) 4 tariff lines 
Peru 11% General (MFN) 1 tariff line 
New Zealand 5% General (MFN) 4 tariff lines 
Japan 3.4% General (MFN) 1 tariff line 
Taiwan 2% General (MFN) 2 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 3% General (MFN) 2 tariff lines 
Nigeria 10% General (MFN) 1 tariff line World trade in 2024
Trade value (US$) no reported trade < US$402kUS$402k+US$4m+US$13m+> US$60m
Exports: 127
- China: US$1.3bn
- Italy: US$224m
- Vietnam: US$179m
- Spain: US$60m
- Taiwan: US$36m
- Portugal: US$32m
- Germany: US$26m
- Czechia: US$25m
- Thailand: US$19m
- Hong Kong SAR China: US$16m
- South Korea: US$13m
- Türkiye: US$13m
- Austria: US$12m
- Croatia: US$12m
- Albania: US$12m
- Morocco: US$10m
- United States: US$10m
- Romania: US$10m
- France: US$9m
- Poland: US$9m
- Japan: US$8m
- Cambodia: US$8m
- Indonesia: US$8m
- Bosnia & Herzegovina: US$7m
- Slovenia: US$6m
- Tunisia: US$6m
- Guatemala: US$5m
- India: US$5m
- Mexico: US$4m
- Ukraine: US$4m
- Egypt: US$4m
- Hungary: US$4m
- Brazil: US$3m
- Macao SAR China: US$3m
- Serbia: US$3m
- Netherlands: US$3m
- Australia: US$3m
- Belgium: US$2m
- Colombia: US$2m
- Kyrgyzstan: US$2m
- South Africa: US$2m
- United Kingdom: US$2m
- Denmark: US$2m
- Honduras: US$1m
- Slovakia: US$1m
- Finland: US$1m
- Lithuania: US$750k
- Nepal: US$713k
- Bulgaria: US$705k
- Laos: US$571k
- Myanmar (Burma): US$555k
- Russia: US$533k
- Bangladesh: US$521k
- Pakistan: US$492k
- El Salvador: US$469k
- Singapore: US$467k
- Peru: US$441k
- Malaysia: US$402k
- Dominican Republic: US$357k
- Philippines: US$349k
Trade value (US$) no reported trade < US$1mUS$1m+US$9m+US$25m+> US$66m
Imports: 181
- Vietnam: US$540m
- Bangladesh: US$139m
- Indonesia: US$122m
- Cambodia: US$101m
- Italy: US$81m
- Russia: US$66m
- Germany: US$54m
- Romania: US$52m
- Portugal: US$47m
- United States: US$41m
- Türkiye: US$40m
- Myanmar (Burma): US$39m
- Algeria: US$37m
- China: US$37m
- Spain: US$33m
- Croatia: US$33m
- Slovakia: US$26m
- South Korea: US$25m
- Bosnia & Herzegovina: US$24m
- Japan: US$24m
- India: US$24m
- Morocco: US$23m
- France: US$23m
- Kenya: US$22m
- Tunisia: US$19m
- Pakistan: US$17m
- Albania: US$17m
- Dominican Republic: US$16m
- Hong Kong SAR China: US$16m
- Nigeria: US$15m
- Austria: US$15m
- Hungary: US$14m
- Sri Lanka: US$13m
- Philippines: US$13m
- Thailand: US$13m
- Argentina: US$13m
- Egypt: US$13m
- Mexico: US$12m
- Kyrgyzstan: US$12m
- United Kingdom: US$11m
- Djibouti: US$10m
- Brazil: US$9m
- Kazakhstan: US$9m
- Malaysia: US$9m
- Netherlands: US$9m
- Slovenia: US$8m
- Poland: US$7m
- Belarus: US$7m
- Laos: US$6m
- Ukraine: US$6m
- Nepal: US$6m
- Ghana: US$6m
- Canada: US$6m
- Serbia: US$5m
- United Arab Emirates: US$5m
- Czechia: US$5m
- Singapore: US$5m
- Finland: US$5m
- Ecuador: US$5m
- El Salvador: US$5m
Top exporters
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | China | US$1.3bn | 60.4% |
| 2 | Italy | US$224m | 10.7% |
| 3 | Vietnam | US$179m | 8.5% |
| 4 | Spain | US$60m | 2.8% |
| 5 | Taiwan | US$36m | 1.7% |
| 6 | Portugal | US$32m | 1.5% |
| 7 |  Germany | US$26m | 1.2% |
| 8 | Czechia | US$25m | 1.2% |
| 9 |  Thailand | US$19m | 0.9% |
| 10 |  Hong Kong SAR China | US$16m | 0.8% |
Top importers
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | Vietnam | US$540m | 25.7% |
| 2 |  Bangladesh | US$139m | 6.6% |
| 3 |  Indonesia | US$122m | 5.8% |
| 4 |  Cambodia | US$101m | 4.8% |
| 5 | Italy | US$81m | 3.8% |
| 6 |  Russia | US$66m | 3.1% |
| 7 | Germany | US$54m | 2.6% |
| 8 |  Romania | US$52m | 2.5% |
| 9 | Portugal | US$47m | 2.2% |
| 10 | United States | US$41m | 2% |
Import duty on this product around the world 164
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.
- 9%median duty
- 28number of duty-free countries (MFN)
- 32%highest: Iran, Cape Verde, Kiribati
164
| 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 | 18% | 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 | 20% | 2023 | |
| Brazil | 18% | 2023 · HS 2017 | |
 Brunei | 5% | 2023 · HS 2017 | |
 Burkina Faso | 10% | 2023 | |
 Burundi | 10% | 2023 | |
| Cambodia | 7% | 2023 · HS 2017 | |
 Cameroon | 20% | 2023 | |
| Canada | 0% | 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 | 5% | 2023 · HS 2017 | |
 Dominica | 5% | 2023 · HS 2017 | |
 Dominican Republic | 0% | 2023 | |
 Ecuador | 7.5% | 2023 · HS 2017 | |
 Egypt | 20% | 2019 · HS 2017 | |
 El Salvador | 10% | 2022 | |
 Equatorial Guinea | 20% | 2023 | |
 Eswatini | 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 | 3.4% | 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 | 20% | 2023 | |
 Liberia | 10% | 2023 | |
 Libya | 5% | 2021 · HS 2017 | |
 Liechtenstein | 3.7%* | 2021 · HS 2017 | |
 Macao SAR China | 0% | 2023 | |
 Madagascar | 10% | 2023 | |
 Malawi | 25% | 2021 · HS 2017 | |
 Malaysia | 25% | 2023 | |
 Maldives | 0% | 2023 | |
 Mali | 10% | 2023 | |
 Mauritania | 10% | 2023 · HS 2017 | |
 Mauritius | 0% | 2023 | |
| Mexico | 2.5% | 0% – 5% | 2023 · HS 2017 |
 Micronesia | 4% | 2021 · HS 2017 | |
 Moldova | 0% | 2023 · HS 2017 | |
 Mongolia | 5% | 2023 | |
 Montserrat | 25% | 2023 · HS 2017 | |
 Morocco | 2.5% | 2023 | |
 Mozambique | 7.5% | 2023 | |
 Myanmar (Burma) | 3% | 2023 · HS 2017 | |
 Namibia | 20% | 2023 | |
 Nauru | 10% | 2021 · HS 2017 | |
 Nepal | 10% | 2023 | |
| New Zealand | 5% | 2023 | |
 Nicaragua | 10% | 2023 | |
 Niger | 10% | 2023 | |
| Nigeria | 10% | 2023 | |
| North Macedonia | 10% | 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 | 3% | 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 | 20% | 2023 | |
 South Korea | 8% | 2023 | |
 Sri Lanka | 18% | 15% – 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 | 3.3%* | 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 | 13% | 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 | 2.7% | 2023 | |
 Uruguay | 18% | 2023 · HS 2017 | |
 Uzbekistan | 5% | 2021 · HS 2017 | |
 Vanuatu | 15% | 2023 | |
 Venezuela | 18% | 2023 · HS 2017 | |
| Vietnam | 30% | 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 | 6406.20 | unchanged |
| 2012 | 6406.20 | unchanged |
| 2007 | 6406.20 | unchanged |
| 2002 | 6406.20 | unchanged |
| 1996 | 6406.20 | unchanged |
| 1992 | 6406.20 | unchanged |
Correspondence tables of the United Nations Statistics Division (UNSD)
Binding rulings for similar goods 4
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.
- N359644 U.S. CBP
The classification, country of origin, and marking of four DIY Crochet Shoe Kits
- N358854 U.S. CBP
The classification, country of origin, marking, and trade program eligibility of a DIY Crochet Shoe Kit
- N355798 U.S. CBP
The classification, country of origin, marking and trade program eligibility of a DIY Knit Shoe Kit
- N305247 U.S. CBP
The tariff classification of footwear parts from Vietnam
The UK Global Tariff divides subheading 6406.20 into 4 tariff lines; the duty is duty-free.
In the EU Combined Nomenclature, subheading 6406.20 covers 2 tariff lines and the duty is 3%.
173 countries pay no duty in the UK thanks to trade agreements and preference schemes such as DCTS Comprehensive and European Union, against a standard rate of Free.
In the UK, additional duty of 35% applies on top of the customs duty to goods from Belarus and Russia.
Imports of rubber or plastic soles and heels into the UK came to £5.9m between September 2025 and August 2026 (down 25% on the year before); China supplied 31%, followed by Italy.
In 2024, countries exported rubber or plastic soles and heels worth US$2.1bn (+8.1% year on year).
The largest exporter was China (US$1.3bn), followed by Italy.
Questions and answers
What is the HS code for outer soles and heels, of rubber or plastics?
Outer soles and heels, of rubber or plastics fall under HS subheading 6406.20, part of heading 6406, in section XII of the Harmonized System.
What is the import duty on outer soles and heels, of rubber or plastics in the UK?
Under the UK Global Tariff, imports under 6406.20 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 outer soles and heels, of rubber or plastics in the EU?
Under the EU Combined Nomenclature, imports under 6406.20 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 outer soles and heels, of rubber or plastics?
China, with US$1.3bn in 2024 (60.4% of world exports).
Which countries can export rubber or plastic soles and heels 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 rubber or plastic soles and heels?
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 rubber or plastic soles and heels from?
In the 12 months to August 2026, the largest suppliers were China (31%), Italy (27%) and Vietnam (16%), out of total imports of £5.9m.