What duty applies to this footwear from China?

The 2026 CN shows, for example, 17% for rubber footwear within the specific scope of 6401 92 10, 8% for specified leather-upper footwear (6403 99 91), and 16.9% for other non-sports, non-indoor textile-upper footwear (6404 19 90). Confirm the 10-digit TARIC code, materials, origin, date and additional measures. VAT is assessed separately. View the rates table.

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 in TARIC 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.

Duties by product

Import duties on footwear from China to Spain

Footwear carries relatively high rates among consumer goods, highly dependent on material. Leather versus synthetic can change the duty on the same model considerably.

Updated: 18 September 2026

Written by the EC HolaHome team for guidance only. Check every figure in TARIC and with your customs representative before committing to prices.

1. CN 2026 conventional reference rates

A representative selection from chapter 64; construction, upper and sole determine classification.

Representative examples — CN 2026 conventional rate of duty
Product	CN code	Conventional duty
Heading 6401 footwear covering the ankle but not the knee, with rubber uppers and no protective metal toecap	6401 92 10	17%
Footwear not covering the ankle, with rubber/plastic soles and plastic uppers, a strap or cut-out vamp, and combined sole+heel over 3 cm	6402 99 31	16.8%
Other leather-upper footwear with rubber, plastic or composition-leather soles, not covering the ankle; insole under 24 cm	6403 99 91	8%
Other non-sports, non-indoor footwear with rubber/plastic soles and textile uppers	6404 19 90	16.9%
Indoor footwear with textile uppers and soles of other materials	6405 20 91	4%

Scope of the examples: 6401 92 10 retains heading 6401 construction (rubber/plastic soles and uppers, neither fixed by stitching, riveting, nailing, screwing, plugging nor similar processes); 6403 99 91 excludes sports footwear, protective toecaps, strap or cut-out vamps and indoor footwear; 6405 20 91 uses soles other than rubber, plastics, leather or composition leather, and also other than wood or cork. Source checked on 18 September 2026: the ‘Conventional rate of duty’ column in the 2026 CN. These are references, not the guaranteed final rate for China. Before each operation, confirm the 10-digit TARIC code, origin, date and additional measures; VAT is assessed separately.

Related on this site:Quality control serviceImport management service

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 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 common checks.
Safety footwear or PPE requires CE marking and, depending on category, notified-body involvement.
Importer and, where applicable, EU responsible operator identification under the GPSR.

4. Quality control and last fitting

In footwear, a bad last or a sole adhesion failure can turn much of the lot into returns.

Last and base-size sample approved before series production.
Sole adhesion, flexing and colour fastness tests on lot samples, according to product risk.
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

Points that reduce the risk of customs incidents and returns.

Material breakdown by surface for upper and sole classification.
TARIC code confirmed per reference and material.
Pictogram material labelling to the EU directive.
REACH evidence for chromium VI, phthalates and relevant dyes.
Last approval and size grading sign-off.
Sole adhesion testing on lot samples where appropriate.

FAQ

Footwear duties: common questions

What duty applies to this footwear from China?: The 2026 CN shows, for example, 17% for rubber footwear within the specific scope of 6401 92 10, 8% for specified leather-upper footwear (6403 99 91), and 16.9% for other non-sports, non-indoor textile-upper footwear (6404 19 90). Confirm the 10-digit TARIC code, materials, origin, date and additional measures. VAT is assessed separately. View the rates table.
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 in TARIC 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 10-digit 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 representative before committing to prices.

Want to check the landed cost of your product?

We review classification, duty, VAT, freight and clearance for your specific product with you and give you an estimate based on the data and items included and the terms agreed.

Request an estimate