Footwear: EU import duty and HS code
Footwear duty runs from about 5% to 16.9%, and the upper material is what decides it: leather sits near 8%, textile sports shoes near 16.9%.
Typical duty
8.0%
HS code
6403.99.00 / 6404.11.00
Duty relief
≤ €150 goods value
Landed cost across destinations
Based on €1,000 of goods plus €100 freight. Duty applies because the goods value exceeds €150.
| Destination | Duty | Import VAT | Total landed |
|---|---|---|---|
| Germany | €80.00 | €224.20 | €1,404.20 |
| France | €80.00 | €236.00 | €1,416.00 |
| Netherlands | €80.00 | €247.80 | €1,427.80 |
| Italy | €80.00 | €259.60 | €1,439.60 |
| Spain | €80.00 | €247.80 | €1,427.80 |
| Belgium | €80.00 | €247.80 | €1,427.80 |
| Austria | €80.00 | €236.00 | €1,416.00 |
| Ireland | €80.00 | €271.40 | €1,451.40 |
| Portugal | €80.00 | €271.40 | €1,451.40 |
| Finland | €80.00 | €300.90 | €1,480.90 |
Duty by tariff line
Footwear is not one tariff line. Under 6403.99.00 and 6404.11.00 the EU applies 17 lines with rates from 5% to 16.9%. Which one applies depends on the material, construction or specification.
| Rate | Tariff line description |
|---|---|
| 5% | For women |
| 7% | Sports footwear; tennis shoes, basketball shoes, gym shoes, training shoes and the like |
| 7% | Other |
| 8% | Hand-made |
| 8% | Other |
| 8% | With sole and heel combined having a height of more than 3 cm |
| 8% | Of less than 24 cm |
| 8% | Footwear which cannot be identified as men's or women's footwear |
| 8% | For men |
| 8% | Slippers and other indoor footwear |
| 8% | Sports footwear; tennis shoes, basketball shoes, gym shoes, training shoes and the like |
| 16.9% | Sports footwear; tennis shoes, basketball shoes, gym shoes, training shoes and the like |
Showing 12 of 17 lines. Source: EU Access2Markets, retrieved 2026-11-05.
Notes for footwear
- Leather uppers (6403) sit near 8%, textile uppers (6404) near 16.9%, and rubber/plastic uppers (6402) near 17%.
- The EU footwear labelling directive requires material composition to be stated.
These are planning figures, not a binding tariff ruling. Origin-based measures (anti-dumping, preferential rates) can change the result.
Footwear FAQ
Why is footwear duty so high in the EU?
It is a protected sector; MFN rates on footwear commonly sit between 8% and 17%, depending on materials and construction.
Does the country of origin change the duty?
Yes. Preferential trade agreements can reduce or eliminate duty if the goods meet the origin rules and you can prove it.