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. The duty rate is not fixed — it depends on the exact CN subheading within chapter 64 (footwear), so we do not quote it from memory: check it in TARIC for the specific code. After duty, import VAT is charged on the sum of customs value + duty. Since 1 July 2026 there is no longer a customs duty exemption for parcels up to EUR 150 — for postal consignments and goods sold through IOSS a flat EUR 3 per item in the consignment applies in that range (until 1 July 2028); otherwise duty is charged according to the tariff.

HS Chapter 64 — Footwear and its subcategories

Footwear is classified in chapter 64 of the Combined Nomenclature (CN). Headings in this chapter are distinguished by, among other things, the upper material (leather, plastics, textile), type of sole and purpose of the footwear. There is no single universal rate — each model must be classified against these criteria, and the description and rate of the specific subheading checked in TARIC: https://ec.europa.eu/taxation_customs/dds2/taric.

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

Example calculation (illustration of the mechanism only — the rates below are examples, not tied to a specific code): a pair of shoes valued at £150 + shipping £15 = customs value £165. At an example duty rate of 3.7%: duty = £165 x 3.7% = £6.11. VAT 23% on (£165 + £6.11) = 23% x £171.11 = £39.36. Total duty + VAT: approx. £45. At an example rate of 17%: duty £28.05, VAT on £193.05 = £44.40, total approx. £72. Read the correct rate for your shoes in TARIC.

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We do not quote specific duty rates from memory, because the applicable rates for footwear must be checked in the EU TARIC tariff at the time of customs clearance — they can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 TARIC — Step-by-Step Guide

Step 1: Go to the European Commission's TARIC database: https://ec.europa.eu/taxation_customs/dds2/taric. Step 2: Enter a chapter 64 code or browse its subheadings and find the description that best matches your shoes. Step 3: Select the country of origin of the goods (where they were made, not where they were shipped from) and read the rate for import into the EU. Step 4: Apply the formula: duty = customs value x rate; VAT = (customs value + duty) x VAT rate. Step 5: If you are unsure about the code — contact a customs broker. Incorrect classification can result in additional duty charges.

Factors Affecting the Duty Rate for Footwear

Three main factors determine the duty rate for footwear: (1) upper material: leather, plastics, textile; (2) type of sole; (3) purpose of the footwear. Note that after Brexit the UK has its own tariff (UK Global Tariff), and the UK Trade Tariff shows rates for imports INTO the UK. For imports from the UK to Poland the EU tariff (TARIC) applies — that is where you check the rate. A 0% rate under the EU–UK Trade and Cooperation Agreement (TCA) applies only to goods meeting the rules of origin, supported e.g. by a statement on origin from the seller; shoes made outside the UK and EU (e.g. in Asia) will usually not qualify.

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 from the UK to Poland by plane, ferry or overland and carrying shoes in your personal luggage, the allowance for travellers from non-EU countries applies: goods with a total value of up to EUR 430 (air and sea travel) or EUR 300 (land travel) are exempt from duty and VAT. Details on the KAS portal: https://www.gov.pl/web/kas/planujesz-zagraniczny-wyjazd-o-tym-pamietaj. 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 — since 1 July 2026 this includes parcels worth up to EUR 150. For shoes priced at £80 and an example duty rate of 3.7%, duty will be approx. £3 and VAT approx. £19 — a combined additional cost of approx. £22 (check the correct rate in TARIC). 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, 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 CN code in chapter 64 and on the origin of the goods. Import VAT is added on top. Always check the exact rate in the EU TARIC database: https://ec.europa.eu/taxation_customs/dds2/taric — not in the UK Trade Tariff and never from memory. Since 1 July 2026 there is no customs duty exemption for parcels up to EUR 150. 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 exact CN code in chapter 64 (upper material, sole, purpose) and is charged on the customs value. Import VAT (standard rate 23%) is then added. Check the rate for your code in the EU TARIC database: https://ec.europa.eu/taxation_customs/dds2/taric — not in the UK Trade Tariff, which shows rates for imports INTO the UK.

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

Formula: duty = customs value x duty rate; VAT = (customs value + duty) x VAT rate. Customs value = price of the shoes + transport and insurance to the EU border. You will find the duty rate in the EU TARIC database under the CN code for your shoes.

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

Yes. Nike, Adidas and other brands shipped from the UK to Poland are subject to duty under the EU tariff (TARIC). The rate depends on the CN code. A 0% rate under the EU–UK Trade and Cooperation Agreement (TCA) applies only to goods that meet the rules of origin — shoes made e.g. in Asia usually do not. Check the code in TARIC 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?

A traveller arriving from a non-EU country may bring goods in personal luggage with a total value of up to EUR 430 (air and sea travel) or EUR 300 (land travel) free of duty and VAT. Above that limit, charges are due on the value of the goods. The allowance applies to all goods combined, not to a single pair of shoes, and does not apply to parcels sent by courier. See the KAS website for details.

How do I find the HS code for my shoes?

Go to the EU TARIC database (https://ec.europa.eu/taxation_customs/dds2/taric), select the country of origin and browse the subheadings of chapter 64. Look for a description that matches your shoes — upper material (leather, textile, plastics), type of sole. If in doubt, contact a customs broker who will classify the goods correctly.

Official sources

• TARIC — EU customs tariff — European Commission
• End of the EUR 150 customs duty relief — KAS
• Podatki.gov.pl — customs duty on imports — Polish Ministry of Finance
• Traveller allowances — KAS
• EU Customs Tariff TARIC — EU duty rates — EC TAXUD