Customs Duty on Shoes from the UK 2026 — Calculator, Rates and Examples

How Customs Duty on Footwear from the UK is Calculated — General Rules

Customs duty on footwear imported from the UK to Poland is calculated according to the EU customs tariff (TARIC). The basis for calculating duty is the customs value, which includes the price of the goods plus the cost of transport and insurance to the EU border (CIF value). The duty rate is not fixed — it depends on the exact HS subheading within chapter 64 (footwear). Commonly applied rates are 3.7%, 8%, 12% or 17% — but to be certain which rate applies to your shoes, always check the Trade Tariff for the specific code. After duty, Polish VAT of 23% is added on the sum of: goods value + duty + transport.

HS Chapter 64 — Footwear and its subcategories

Footwear is classified in chapter 64 of the Combined Nomenclature (CN) / Harmonised System (HS). HS code 64 covers: waterproof footwear (6401), footwear with rubber or plastic soles and leather uppers (6403), footwear with rubber soles and textile uppers (6404), and other footwear (6405). The duty rate varies depending on the upper material (genuine leather, synthetic leather, textile), type of sole, and purpose (sports, work, women's/men's). There is no single universal rate — each pair of shoes must be classified against these criteria. Check the exact rate for your footwear in the HMRC Trade Tariff: https://www.trade-tariff.service.gov.uk/chapters/64.

Worked Example: Calculating Duty and VAT on Shoes from the UK

Example calculation (indicative — the duty rate depends on the HS code, which you must verify): A pair of sports shoes valued at £150 + shipping £15 = CIF customs value £165. Applying a hypothetical duty rate of 3.7%: duty = £165 x 3.7% = £6.11. Polish VAT 23% on (£165 + £6.11) = 23% x £171.11 = £39.36. Total duty + VAT: approx. £45. If the duty rate is 17% (e.g. leather footwear), duty = £28.05, VAT on £193.05 = £44.40, total: approx. £72. Note: these figures are indicative — the exact rate requires verification of the HS code in the Trade Tariff.

Footwear Duty Rates — How to Find the Right One

We do not quote specific duty rates from memory, because the applicable rates for footwear must be verified in the HMRC Trade Tariff at the time of customs clearance — they can change due to tariff updates or trade agreements. Below we explain how to find the correct rate for your shoes, step by step.

How to Use the HMRC Trade Tariff — Step-by-Step Guide

Step 1: Go to https://www.trade-tariff.service.gov.uk/chapters/64. Step 2: Scroll through the list of HS subheadings for chapter 64 — look for the description that best matches your shoes. Step 3: Click on the specific HS code (e.g. 6403.19.11) to review the applicable duty rate for imports from a third country (Third country duty). Step 4: Note the percentage rate and apply the formula: duty = CIF value x rate; VAT = (CIF value + duty) x 23%. Step 5: If you are unsure about the HS code — contact a customs broker. Incorrect classification can result in additional duty charges or administrative penalties.

Factors Affecting the Duty Rate for Footwear

Three main factors determine the duty rate for footwear: (1) upper material: genuine leather vs synthetic leather vs textile — each may have a different rate; (2) type of sole: rubber, PVC, leather — also affects classification; (3) purpose: sports footwear, work footwear, safety footwear and others may be subject to different rates. It is worth noting that after Brexit, the UK has its own customs tariff — the UK Global Tariff (UKGT) — but for imports from the UK to Poland we apply the EU tariff (TARIC), not the UKGT. Therefore you check the EU rate on the EU Trade Tariff or equivalently on the HMRC Trade Tariff for imports to the UK.

Is It Worth Ordering Shoes from the UK? Calculations for Different Values

After Brexit, buying footwear from the UK to Poland can be less cost-effective than before 2021 — when the UK was part of the EU and goods moved duty-free. Now every pair of shoes brought from the UK by courier or post may be subject to duty and VAT. The exception is personal importation in luggage when travelling — a separate allowance applies, described below.

Personal Importation from the UK — Allowance and Rules

If you are returning by plane or train from the UK to Poland and carrying shoes in your hand luggage or checked baggage, the personal importation allowance for non-EU travellers applies: goods valued up to £300 are exempt from duty and VAT (for land or sea travel the limit is £150; for air and sea travel it is £500 for travellers over 15 years of age). These values — under Polish customs rules implementing EU law — can be verified at the KAS portal: https://www.gov.pl/web/kas. This allowance applies to the total value of all goods, not to a single pair of shoes. When purchasing online and shipping by courier, the traveller's allowance does not apply.

Online Shopping from the UK — Does It Make Financial Sense?

For online purchases and courier delivery from the UK to Poland, every parcel containing shoes is subject to customs clearance. For a shoe priced at £80 with 3.7% duty (— hypothetical rate, verify in Trade Tariff) duty will be approx. £3, VAT approx. £19 — a combined additional cost of approx. £22. If the UK price is significantly lower than in Poland (e.g. exclusive brands, limited editions), the purchase may still be worthwhile. If the price difference is small (5–10%), duty and VAT may absorb or exceed the saving. Check the price of the same model in Poland before ordering from the UK.

What the current rules say

Customs duty on shoes from the UK to Poland depends on the HS code in chapter 64 — the rate ranges from 3.7% to 17% depending on the material. Polish VAT of 23% is added on top. Always check the exact rate in the HMRC Trade Tariff: https://www.trade-tariff.service.gov.uk/chapters/64 — never rely on a rate from memory or unofficial sources. When buying online from the UK, factor in duty and VAT when assessing value for money — they can absorb the entire price difference.

FAQ — frequently asked questions

How much duty will I pay on shoes from the UK to Poland?

The duty rate on footwear depends on the type of shoe (upper material, sole) and can range from 3.7% to 17% of the customs value (goods value + transport + insurance). Polish VAT of 23% is added on top. Verify the exact rate in the HMRC Trade Tariff: https://www.trade-tariff.service.gov.uk/chapters/64.

How do I calculate customs duty on shoes from the UK?

Formula: duty = CIF value x duty rate; VAT = (CIF value + duty) x 23%. CIF value = shoe price + shipping cost + insurance to the EU border. You can find the duty rate in the HMRC Trade Tariff under the HS code for your shoes.

Are Nike or Adidas shoes from the UK subject to customs duty?

Yes. Nike, Adidas and other sports brand shoes imported from the UK are subject to duty under the EU TARIC tariff. The rate depends on the material and HS code. Verify the HS code in the Trade Tariff or contact a customs broker.

Will I pay VAT in Poland when ordering shoes from the UK?

Yes. Polish import VAT is 23% and is calculated on the sum of the customs value of the goods plus the duty. You pay it at customs clearance at the EU border or declare it through a tax return — depending on the value and procedure.

What is the duty-free allowance for shoes brought from the UK in luggage?

For personal importation from the UK (as a traveller), the allowance for the total value of all goods is £300 (by air) or £150 (by land). Above this limit, the full value of goods is subject to duty and VAT. See the KAS website for details.

How do I find the HS code for my shoes?

Go to https://www.trade-tariff.service.gov.uk/chapters/64 and browse the list of subheadings for chapter 64. Look for a description that matches your shoes — upper material (leather, textile, synthetic), type of sole. If in doubt, contact a customs broker, who will correctly classify your goods.

Official sources

• HMRC Trade Tariff — Chapter 64 — HMRC
• Customs duty on goods sent from abroad — GOV.UK
• Podatki.gov.pl — customs duty on imports — Polish Ministry of Finance
• UK Trade Tariff UI — HS code search — HMRC
• EU Customs Tariff TARIC — EU duty rates — EC TAXUD