Verified tariff evidence · HS 640399
Leather-upper shoes import duty in United Kingdom
The exact HS 640399 national lines in this evidence set show a base MFN rate of 4% to 8%. The detailed destination code and product description decide which line applies.
Tariff snapshot checked 20 June 2026; source and line details are shown below.
The short answer
- Base MFN duty
- 4% to 8%
- National tariff lines found
- 16 exact-HS6 lines
- Import tax input
- 20% — Standard UK import VAT rate unless reduced/zero/exempt treatment applies.
- Tariff source
- UK Online Trade Tariff
This is not an all-in rate. Origin preferences, anti-dumping or other trade measures, excise, quotas, entry fees and broker charges are not included in the MFN figure.
National tariff lines under HS 640399
Match the physical product to the wording, not just the six-digit heading. A rate range exists when the national schedule divides the heading by use, construction, material or another feature.
| National code | Official description | MFN rate |
|---|---|---|
6403990510 | Hand-made | 8% |
6403990590 | Other | 8% |
6403991100 | With sole and heel combined having a height of more than 3 cm | 8% |
6403993100 | Of less than 24 cm | 8% |
6403993300 | Footwear which cannot be identified as men's or women's footwear | 8% |
6403993600 | For men | 8% |
6403993800 | For women | 4% |
6403995000 | Slippers and other indoor footwear | 8% |
6403999110 | Sports footwear; tennis shoes, basketball shoes, gym shoes, training shoes and the like | 8% |
6403999190 | Other | 8% |
6403999310 | Sports footwear; tennis shoes, basketball shoes, gym shoes, training shoes and the like | 8% |
6403999390 | Other | 8% |
6403999610 | Sports footwear; tennis shoes, basketball shoes, gym shoes, training shoes and the like | 8% |
6403999690 | Other | 8% |
6403999810 | Sports footwear; tennis shoes, basketball shoes, gym shoes, training shoes and the like | 6% |
6403999890 | Other | 6% |
Classification checks for leather-upper shoes
HS 640399 covers certain footwear with leather uppers and rubber, plastic or composition-leather outer soles that does not cover the ankle. National lines often split by wearer, construction and value.
- What materials form the upper and outer sole?
- Does the footwear cover the ankle?
- Is it sports, protective or specially constructed footwear?
Worked import-cost example
This illustration uses £1,000.00 of goods, £75.00 shipping and £25.00 insurance. The illustration treats goods, shipping and insurance as the planning customs value.
| Scenario | Rate | Duty | Import tax | Illustrative total |
|---|---|---|---|---|
| Lowest evidenced line | 4% | £44.00 | £228.80 | £1,372.80 |
| Highest evidenced line | 8% | £88.00 | £237.60 | £1,425.60 |
Tax limitation: Standard UK VAT is used for the illustration. The product may instead be reduced-rated, zero-rated or exempt.
Change the shipment values or origin
The estimator can compare the base line with any imported preference or trade-measure evidence.
You will need the product, the country you are importing into, where the goods are from, the goods value, and any shipping or insurance costs you want included.
Most duty is a percentage of value. Some products use weight, quantity or volume; those parts are shown as not priced until the required unit can be calculated.
How this was worked out
Duty basis: loading duty data.
VAT/GST basis: loading VAT/GST data
Extra duties are included only where the available data matches this product and route.
Estimate only. Duty and VAT/GST are calculated where the available rate data supports it; unpriced fees, exemptions, quotas, or eligibility rules can still change the final customs bill.
Evidence and official sources
- Classification and base MFN tariff UK Online Trade Tariff
Exact HS 640399 rows; snapshot 20 June 2026.
- Import tax HMRC VAT rates
Standard UK import VAT rate unless reduced/zero/exempt treatment applies.
Evidence snapshot: 2026-06-20T15:36:38.213Z. The source may have changed after
that date, so check it again before placing an order or making a declaration.