Duties by product

Import duties on footwear from China to Spain

Footwear carries the highest consumer-goods rates in the EU tariff — up to 17% depending on material. Leather versus synthetic can double the duty on the same model.

Updated: 9 September 2026

Written by the EC HolaHome team, based on real import operations from China into Spain and the EU.

1. Typical duty rates

All footwear sits in chapter 64, and the rate depends on the upper and sole materials.

  • Footwear with leather uppers (6403): around 8%.
  • Footwear with plastic or rubber uppers and soles (6402): usually 16.9%.
  • Footwear with textile uppers (6404): 16.9% to 17%.
  • Waterproof footwear (6401) and some technical headings: 3.5% to 17%.

2. Material decides the code

Classification follows the material with the greatest external surface area, not the commercial name of the model.

  • Upper: material with the greatest external surface, excluding reinforcements and accessories.
  • Sole: ground-contact material with the greatest surface.
  • The same model in leather and in synthetic falls under different headings and very different rates.
  • Ask the factory for a material breakdown by surface percentage for each reference.

3. Labelling and compliance

Footwear has its own EU labelling rules on top of the usual chemical restrictions.

  • Pictogram labelling of upper, lining and sole materials (Directive 94/11/EC).
  • REACH: chromium VI in leather, phthalates and azo dyes are the usual checks.
  • Safety footwear or PPE requires CE marking and notified-body certification.
  • Importer and EU responsible person identification under the GPSR.

4. Quality control and last fitting

In footwear, a bad last or a sole adhesion failure turns the whole lot into returns.

  • Last and base-size sample approved before series production.
  • Sole adhesion, flexing and colour fastness tests on lot samples.
  • Size grading control: measure several sizes, not only the reference size.
  • AQL inspection with pair matching and per-box labelling checks.

Checklist

Before importing footwear

These points prevent most customs and return incidents.

  • Material breakdown by surface for upper and sole classification.
  • TARIC code confirmed per reference and colour.
  • Pictogram material labelling to the EU directive.
  • REACH report covering chromium VI and phthalates.
  • Last approval and size grading sign-off.
  • Sole adhesion testing on lot samples.

FAQ

Footwear duties: common questions

How much duty does Chinese footwear pay?
It depends on material: around 8% for leather and up to 16.9%-17% for synthetic or textile, plus 21% VAT.
Why does my broker classify two similar models differently?
Because the heading follows the material with the greatest external surface on upper and sole, not the model name.
Is there anti-dumping duty on Chinese footwear?
The historic measures on Chinese leather footwear expired, but the Commission can open new investigations. Check the code status before buying.
What documents does customs ask for most?
An invoice with detailed material descriptions, packing list and, in physical checks, the technical sheet supporting the classification.

Important notice

The rates shown are indicative and refer to common headings of the EU Common Customs Tariff. The final rate depends on the exact TARIC classification, the declared origin and the measures in force (anti-dumping, quotas or suspensions) on the date of clearance. Always check TARIC or ask your customs broker before committing to prices.

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