UK Global Tariff · commodity code · HS 6403.99
6403 99 91 90: Leather shoes (not ankle-covering): Of less than 24 cm: other
Leather shoes (not ankle-covering)
✓ Can be used in a customs declaration Data: UK Global Tariff · checked on 24 October 2026
- 6403 Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather
- Other footwear
- 6403 99 00 00 Other
- Other
- Other, with insoles of a length
- 6403 99 91 00 Of less than 24 cm
- 6403 99 91 90 Other
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 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 - CITES
- Applies to goods from
- all countries
- Legal act
- 2021 No. 54
- 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 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 |
| 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–Samoa agreement | Samoa | Free |
| UK–Kosovo agreement | Kosovo | Free |
| UK–South Africa agreement | South Africa | Free |
| UK–Vietnam agreement | Vietnam | 1% |
| CPTPP | Brunei, Malaysia | 1.6% |
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 6403.99
Main suppliers, last 12 months
| Country | Value | Share | Change |
|---|---|---|---|
 Vietnam | £253.9m | 28% | -14.5% |
 Italy | £132.2m | 14.6% | -0.6% |
 China | £128.5m | 14.2% | -4.8% |
 Indonesia | £105.9m | 11.7% | -13% |
 India | £74.7m | 8.3% | -24.9% |
 Portugal | £52.4m | 5.8% | -6.7% |
 Germany | £46.2m | 5.1% | +12.3% |
 Cambodia | £19m | 2.1% | -45.5% |
Same subheading in other tariffs
6403.99 Footwear with outer soles of rubber, plastics, leather: other footwear, other
EU 5% – 8% Third-country duty 11 tariff lines · average 7.6% 
Türkiye 5% – 8% Third-country duty 11 tariff lines · average 7.6% 
USA Free – 10% General (MFN) 6 tariff lines · average 6.4% 
Canada Free – 18% Third-country duty 5 tariff lines · average 13% 
Mexico 25% – 35% Third-country duty 11 tariff lines · average 34.1% 
Brazil 35% Third-country duty 2 tariff lines 
Argentina 20% Third-country duty 98 tariff lines 
Peru 11% Third-country duty 2 tariff lines 
New Zealand Free – 10% Third-country duty 24 tariff lines · average 9.2% 
Japan 21.6% – 30% Third-country duty 11 tariff lines · average 24.3% · 5× specific or compound duty 
Taiwan 5% – 7.5% Third-country duty 16 tariff lines · average 7.3% 
GCC 5% Third-country duty 3 tariff lines 
Switzerland Free Third-country duty 1 tariff line 
Norway Free Third-country duty 1 tariff line 
North Macedonia 25% Third-country duty 11 tariff lines 
Nigeria 10% – 20% Third-country duty 2 tariff lines · average 15% UK lines: 6403.99
- 6403 99 05 10Made on a base or platform of wood, not having an inner sole: hand-made
- 6403 99 05 90Made on a base or platform of wood, not having an inner sole: other
- 6403 99 11 00With sole and heel combined having a height of more than 3 cm
- 6403 99 31 00Of less than 24 cm
- 6403 99 33 00Footwear which cannot be identified as men's or women's footwear
- 6403 99 36 00Of 24 cm or more: other, for men
- 6403 99 38 00Of 24 cm or more: other, for women
- 6403 99 50 00Slippers and other indoor footwear
- 6403 99 91 10Sports footwear; tennis shoes, basketball shoes, gym shoes, training shoes and the like
- 6403 99 91 90Of less than 24 cm: other
- 6403 99 93 10Sports footwear; tennis shoes, basketball shoes, gym shoes, training shoes and the like
- 6403 99 93 90Footwear which cannot be identified as men's or women's: other
- 6403 99 96 10Sports footwear; tennis shoes, basketball shoes, gym shoes, training shoes and the like
- 6403 99 96 90Of 24 cm or more: other, for men, other
- 6403 99 98 10Sports footwear; tennis shoes, basketball shoes, gym shoes, training shoes and the like
- 6403 99 98 90Of 24 cm or more: other, for women, other
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.
- N346534 U.S. CBP
The tariff classification of footwear from Vietnam
- N342584 U.S. CBP
The tariff classification of casual shoes from China
- N342558 U.S. CBP
The tariff classification of a casual shoe from Vietnam
- N341229 U.S. CBP
The tariff classification of footwear from Hungary
- 600012744 HMRC
A backless clog style shoe with closed in toes and a buckle that goes across the foot, suitable for men and women. It has a leather upper and the underneath is made from an EVA sole and a rubber outer sole. They come in black and white and sizes, 35 - 48 in narrow and regular fittings. They are…
59 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.
In the UK Global Tariff, 6403 99 91 90 is one of 16 lines under subheading 6403.99, footwear with outer soles of rubber, plastics, leather: other footwear, other.
The third-country duty is 8%, and quantities are declared in pa.
Goods from 173 countries can enter the UK at a preferential rate instead of the standard 8%; 170 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 shoes (not ankle-covering) (HS 6403.99) worth £905.3m (down 11% on the year before), at an average of £25.84 per kg; Vietnam supplied 28%, followed by Italy.
For the same subheading, the EU duty is 5%–8%, the Türkiye duty is 5%–8%, the US duty is 0%–10%, the Canada duty is 0%–18%, the Mexico duty is 25%–35%, the Brazil duty is 35%, the Argentina duty is 20%, the Peru duty is 11%, the New Zealand duty is 0%–10%, the Japan duty is 21.6%–30%, the Taiwan duty is 5%–7.5%, the GCC duty is 5%, the Switzerland duty is free, the Norway duty is free, the North Macedonia duty is 25% and the Nigeria duty is 10%–20%.
The UK imported goods of subheading 6403.99 worth US$1bn in 2024; the largest supplier was Vietnam.
Questions and answers
What is the UK import duty for commodity code 6403 99 91 90?
The third-country duty in the UK Global Tariff is 8%; 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 6403 99 91 90?
173 countries have a preferential rate on this line, 170 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 6403 99 91 90?
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 6403.99 as a whole, the largest supplier in 2024 was Vietnam (US$373m), followed by China.