UK Global Tariff · commodity code · HS 6402.99
6402 99 50 00: Rubber and plastic shoes (not ankle-covering): Slippers and other indoor footwear
Rubber and plastic shoes (not ankle-covering)
✓ Can be used in a customs declaration Data: UK Global Tariff · checked on 24 October 2026
- 6402 Other footwear with outer soles and uppers of rubber or plastics
- Other footwear
- 6402 99 00 00 Other
- Other
- With uppers of plastics
- 6402 99 50 00 Slippers and other indoor footwear
What you pay
Importing into UK
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
- 2022 No. 598
- Documents
- 9014
Import requirements 2
- 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 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
Preferential rates by country
| Agreement or scheme | Countries | Rate |
|---|---|---|
| standard rate (no agreement) | — | 16% |
| 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, Japan, 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–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 |
Footnotes
TN208 The Syria (Sanctions) (EU Exit) Regulations 2019 impose trade restrictions on certain good…
TN701 According to the Council Regulation (EU) No 692/2014 (OJ L183, p. 9), as retained in UK La…
The prohibition shall not apply in respect of:
(a) the execution until 26 September 2014, of trade contracts concluded before 25 June 2014, or of ancillary contracts necessary for the execution of such contracts, provided that the natural or legal persons, entity or body seeking to perform the contract have notified, at least 10 working days in advance, the activity or transaction to the competent authority of the Member State in which they are established.
(b) goods originating in Crimea or Sevastopol which have been made available to the Ukrainian authorities for examination, for which compliance with the conditions conferring entitlement to preferential origin has been verified and for which a certificate of origin has been issued in accordance with Regulation (EU) No 978/2012 and Regulation (EU) No 374/2014, as retained in UK Law, or in accordance with the EU-Ukraine Association Agreement
UK: imports by month · HS 6402.99
Main suppliers, last 12 months
| Country | Value | Share | Change |
|---|---|---|---|
 China | £248.5m | 44% | -19.8% |
 Vietnam | £160.2m | 28.4% | -7.3% |
 Indonesia | £50.5m | 8.9% | -2.3% |
 Germany | £21.3m | 3.8% | +0.4% |
 Cambodia | £18.3m | 3.2% | +0.3% |
 India | £13.4m | 2.4% | +56.3% |
 Italy | £11.4m | 2% | -25.8% |
 Ireland | £9.2m | 1.6% | +43.6% |
Same subheading in other tariffs
6402.99 Other footwear with outer soles and uppers of rubber: other footwear, other
EU 16.8% – 17% Third-country duty 9 tariff lines · average 16.8% 
Türkiye 16.8% – 17% Third-country duty 9 tariff lines · average 16.8% 
USA 3% – 48% General (MFN) 20 tariff lines · average 19.8% · 4× specific or compound duty 
Canada 17.5% Third-country duty 5 tariff lines 
Mexico 35% Third-country duty 23 tariff lines 
Brazil 35% Third-country duty 2 tariff lines 
Argentina Free – 20% Third-country duty 14 tariff lines · average 12.9% 
Peru 11% Third-country duty 2 tariff lines 
New Zealand Free – 10% Third-country duty 9 tariff lines · average 8.9% 
Japan specific or compound duty Third-country duty 4 tariff lines 
Taiwan Free – 7.5% Third-country duty 17 tariff lines · average 7.1% 
GCC 5% Third-country duty 1 tariff line 
Switzerland Free Third-country duty 1 tariff line 
Norway Free Third-country duty 2 tariff lines 
North Macedonia 20% – 25% Third-country duty 9 tariff lines · average 24.4% 
Nigeria 10% – 20% Third-country duty 3 tariff lines · average 16.7% UK lines: 6402.99
- 6402 99 05 00Incorporating a protective metal toecap
- 6402 99 10 00With uppers of rubber
- 6402 99 31 00With sole and heel combined having a height of more than 3 cm
- 6402 99 39 00Footwear with a vamp made of straps or which: other
- 6402 99 50 00Slippers and other indoor footwear
- 6402 99 91 00Of less than 24 cm
- 6402 99 93 00Footwear which cannot be identified as men's or women's footwear
- 6402 99 96 00Of 24 cm or more: other, for men
- 6402 99 98 00Of 24 cm or more: other, for women
Binding rulings for similar goods
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.
- N362528 U.S. CBP
The tariff classification of Traction Overshoes/Crampons and a Camping Stool from South Korea
- N362166 U.S. CBP
The tariff classification and status under the Dominican Republic-Central America-United States Free Trade Agreement (DR-CAFTA), of men’s footwear produced in El Salvador.
- N361892 U.S. CBP
The tariff classification of athletic footwear from Vietnam
- N361820 U.S. CBP
The tariff classification of a woman’s flat shoe from Vietnam
- 600009881 HMRC
A Unisex shoe, not covering the ankle, with a detachable gaiter which has an insole of 24cm or over. The composition of the shoe without the gaiter attached comprises of: Upper: 57% PVC, 43% Leather Sole: 100% PVC When the gaiter is attached, the composition of the upper is as follows: 60%…
- 600009789 HMRC
A unisex clog style slip on shoe for indoor or outdoor use. It covers the foot but not the ankle with a strap over the heel part which can be brought forward. Comes in sizes 4 - 8, and comes in several colours. It is made from EVA (ethylene vinyl acetate) done by injection moulding. Packaged by a…
282 rulings in total for this code
Legal notes
Subheading note
1. For the purposes of subheadings 640212, 640219, 640312, 640319 and 640411, the expression ‘sports footwear’ applies only to:
(a) footwear which is designed for a sporting activity and has, or has provision for the attachment of, spikes, sprigs, stops, clips, bars or the like;
(b) skating boots, ski-boots and cross-country ski footwear, snowboard boots, wrestling boots, boxing boots and cycling shoes.
Commodity code 6402 99 50 00 is a line of the UK Global Tariff under HS subheading 6402.99 (other footwear with outer soles and uppers of rubber: other footwear, other).
The third-country duty is 16%, and quantities are declared in pa.
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 16%.
In the UK, additional duty of 35% applies on top of the customs duty to goods from Belarus and Russia.
Imports of rubber and plastic shoes (not ankle-covering) (HS 6402.99) into the UK came to £564.5m between September 2025 and August 2026 (down 12% on the year before); China supplied 44%, followed by Vietnam.
For the same subheading, the EU duty is 16.8%–17%, the Türkiye duty is 16.8%–17%, the US duty is 3%–48%, the Canada duty is 17.5%, the Mexico duty is 35%, the Brazil duty is 35%, the Argentina duty is 0%–20%, the Peru duty is 11%, the New Zealand duty is 0%–10%, the Taiwan duty is 0%–7.5%, the GCC duty is 5%, the Switzerland duty is free, the Norway duty is free, the North Macedonia duty is 20%–25% and the Nigeria duty is 10%–20%.
The UK imported goods of subheading 6402.99 worth US$815m in 2024; the largest supplier was China.
Questions and answers
What is the UK import duty for commodity code 6402 99 50 00?
The third-country duty in the UK Global Tariff is 16%; the supplementary unit is pa. Preferential rates for goods from agreement countries, anti-dumping duties and VAT are not included.
Which countries get a lower rate on 6402 99 50 00?
173 countries have a preferential rate on this line, 173 of them at 0%, under DCTS Comprehensive, European Union and DCTS Enhanced and other arrangements. The rate applies only to goods that meet the rules of origin of the agreement, with proof of origin. Choose the country of origin on this page to see its rate.
Do anti-dumping or other extra duties apply to 6402 99 50 00?
Additional duty of 35% on goods from Belarus and Russia. These are charged on top of the customs duty.
Where does the UK import these goods from?
For subheading 6402.99 as a whole, the largest supplier in 2024 was China (US$409m), followed by Vietnam.
Typical products
Everyday names, not part of the legal text.