How to import Shoes from China? From this article ,you will know how to save the costs of shoes and get more competitive prices.Shoes are a part of our lives and we wear them every day, as shoes accompany us throughout our lifetime.The market for shoes is extremely huge and the competition for shoes is also very fierce, especially in terms of price. By now, China is still the world’s largest manufacturer of shoes. As a businessman, if you want to import shoes from China, you must understand “Made in China” and how to import shoes from China step by step. First ,we should consider which is our target markets ,  such as locally, ecommerce stores, Shopify sites, or platforms like Amazon and ebay ? Before importing shoes from China, you must learn more about shoes like materials (upper and sole). The classification of shoes includes men’s, women’s, and children’s styles.

The main reasons for importing shoes from China are cost advantages. China offers lower labor costs and a mature supply chain, resulting in strong price competitiveness. Additionally, China’s production capacity and scale are unmatched. As the “world’s factory,” China can mass-produce shoes to meet diverse demands. In terms of quality, while Chinese products were once perceived as cheap, they have now improved significantly, with mid-to-high-end products becoming competitive. For example, many global brands like Nike and Adidas manufacture their shoes in China.

China boasts a complete industrial chain, from raw materials to finished products, along with efficient logistics and fast delivery. The product diversity ranges from sports shoes to fashionable footwear, catering to various markets. OEM/ODM services are also available, allowing foreign brands to collaborate flexibly. Key considerations when importing shoes from China include price, quality, custom branding, supplier services, and delivery timelines.

Before importing shoes from China, you must thoroughly understand your local market. What shoe styles are popular locally? Is the demand for low-end, mid-range, or high-end products? What is the local consumption level? These are critical factors to analyze. After market research, you can explore how to import shoes from China.

As a foreigner, researching online to understand shoe pricing and manufacturers from internet. First, searching shoe manufacturers from google.com or these  wholesale websites like Alibaba.com, 1688.com, GlobalSources.com, Yiwugou.com, and Made-in-China.com. Among these, 1688.com is highly recommended. Although it currently supports only Chinese, its prices are lower than others due to it mainly targets the domestic market in China. Many middle-businessman source products from 1688.com and resell them on Alibaba at higher prices. Click here to learn more about How to buy it from 1688.com?

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Preliminary preparations

Importing shoes from China must do the prior preparation works first, and it is necessary to learn more about the process of importing shoes and sourcing suppliers with competitive price. As a  foreigner, importing shoes from China, the following are the preliminary preparations and points to note:

1. Market Research

Target Market Demand: Understand the demand, trends, consumer preferences, and price ranges in your domestic shoe market. Identify the types, styles, and tiers of shoes to import. Confirm target market requirements, including styles, sizes, colors, and materials.

Competitor Analysis: Study competitors’ products, pricing, and market share.

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2. Define Product Specifications

Product Type: Specify the shoe categories (such as men’s, women’s, children’s, sport shoes).

Size Range: Determine common sizes in the target market.

Material Requirements: Clarify materials for uppers, soles, linings, etc.

Packaging Requirements: Ensure packaging meets shipping and retail standards.

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3. Supplier Selection

Supplier Sourcing: Use B2B platforms (such as Alibaba, 1688.com,google.com), attend trade fairs, or conduct on-site visits.

Background Checks: Verify suppliers’ business licenses, production capacity, and quality control systems.

Factory Audit: Visit factories in person or commission third-party audits.

Sample Testing: Request samples for quality inspection.

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4. Contract Negotiation

Price Negotiation: Set reasonable pricing based on market research.

Payment Terms: Recommend phased payments (such as 30% deposit, 20% during production, 50% upon delivery).

Quality Clauses: Define quality standards and inspection responsibilities.

Delivery Timeline & Quantity: Ensure suppliers meet order deadlines and volume requirements.

Minimum Order Quantity (MOQ): Understand the minimum order quantity of suppliers and select suppliers that meet the budget

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5. Logistics Arrangements

Shipping Methods: Choose sea, air, express or land freight based on cargo volume, weight, and urgency.

Logistics Partners: Select reliable logistics providers to ensure safe transportation.

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6. Customs Clearance Preparation

Regulatory Compliance: Familiarize yourself with the target country’s import regulations and standards.

Documentation: Prepare commercial invoices, packing lists, certificates of origin, quality certificates, etc.

Duties & Taxes: Calculate tariffs, VAT, consumption taxes, and other fees.

Customs clearance agent: Search your local customs clearance agent from google.com .The customs clearance agent can help you to caculate the import duties according to the HS codes.The customs clearance agent is very helpful to us.

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7. Quality Control

Inspections: Hire third-party inspection agencies to monitor production and conduct final product checks.

Sample Testing: Conduct detailed tests to ensure compliance with quality standards.

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8. After-Sales Service

Return/Exchange Policy: Negotiate clear terms with suppliers.For quality issues, suppliers must bear the round-trip shipping costs and return or exchange of goods.

Customer Support: Establish a robust after-sales service system.

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9. Financial Preparation

Cost Estimation: Calculate total costs, including procurement, shipping, tariffs, VAT, and agent fees. Ensure sufficient funds to support import operations.

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10. Payment Terms

Negotiate secure payment methods with suppliers, such as:

Letter of Credit (L/C)

Telegraphic Transfer (T/T)

Wise/Payoneer

Bank transfers (Like 30% prepayment, with the remaining 70% paid after receiving product photos or videos).

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11. Marketing Strategy

Pricing Strategy: Set prices considering costs, tariffs, and market competition.

Sales Channels & Promotion: Plan distribution channels and marketing campaigns to boost brand awareness and market share.

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Where are the shoe manufacturers located in China?

China is the world’s largest footwear manufacturer, with shoe manufacturing mainly concentrated in the following regions, each featuring distinctive product styles:

These regions have become the core areas of China’s shoe production, thanks to their mature industrial chains, abundant labor resources, and well-developed supply chain systems. They have become the main bases for the shoe industry due to China’s advantages in labor, raw materials, and transportation. The following are the main regions for shoe production in China:

Types and styles of shoes

Men’s Shoes

1. Casual Shoes

• Athletic Casual Shoes: Suitable for daily wear with a sporty style, such as casual styles from Nike and Adidas.
• Canvas Shoes: Lightweight and breathable, popular among young people, like Converse and Vans.
• Leather Casual Shoes: Simple and elegant, perfect for pairing with casual outfits, such as loafers and Derbys.
• Martin Boots: With a rugged style, ideal for autumn and winter seasons, like Dr. Martens.
• Work Boots: Durable and suitable for outdoor or work settings, such as Timberland.

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2. Formal Shoes

• Oxfords: Classic styles suitable for formal occasions, like business meetings.
• Derbys: With a more relaxed lacing design, perfect for pairing with casual formal outfits.
• Monkstraps: Unique double-strap design, suitable for business casual settings.
• Brogues: Formal shoes with decorative perforations, ideal for stylish combinations.
• Leather Boots: Suitable for autumn and winter, can be paired with suits or casual outfits.

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3. Sports Shoes

• Running Shoes: Focus on cushioning and support, suitable for running activities.
• Basketball Shoes: High-top design for ankle protection, suitable for basketball.
• Soccer Shoes: Lightweight and durable, suitable for soccer.
• Hiking Shoes: Waterproof and durable, suitable for outdoor hiking.
• Tennis Shoes: Lightweight and slip-resistant, suitable for tennis.

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4. Outdoor Shoes

• Hiking Shoes: Waterproof and breathable, suitable for long-distance hiking.
• Mountaineering Shoes: Sturdy and durable, suitable for mountain climbing.
• Wading Shoes: Waterproof and slip-resistant, suitable for water-crossing activities.
• Camping Shoes: Lightweight and comfortable, suitable for camping.

5. Slippers/Sandals

• Flip-Flops: Simple and lightweight, suitable for the beach or home.
• Sandals: Good breathability, suitable for daily wear in summer.
• Slippers: Comfortable and soft, suitable for home or casual use.

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Women’s Shoes

1. Casual Shoes

• White Sneakers: Simple and versatile, suitable for daily wear.
• Canvas Shoes: Lightweight and stylish, such as Converse and Vans.
• Martin Boots: With a rugged style, suitable for autumn and winter.
• Snow Boots: Warm and comfortable, suitable for winter, like UGG.
• Loafers: No-lace design for easy wear.

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2. Formal Shoes

• High Heels: Enhance elegance, suitable for formal occasions.
• Stilettos: Elegant and stylish, suitable for banquets or business settings.
• Block Heels: Comfortable and stylish, suitable for daily wear.
• Flats: Comfortable and lightweight, suitable for long periods of walking.
• Mary Jane Shoes: Retro style, suitable for fashionable combinations.

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3. Sports Shoes

• Running Shoes: Focus on cushioning and support, suitable for fitness activities.
• Yoga Shoes: Soft and comfortable, suitable for yoga practice.
• Basketball Shoes: Suitable for female basketball enthusiasts.
• Hiking Shoes: Waterproof and durable, suitable for outdoor activities.
• Gym Shoes: Lightweight and breathable, suitable for gym wear.

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4. Outdoor Shoes

• Hiking Shoes: Waterproof and breathable, suitable for outdoor hiking.
• Wading Shoes: Lightweight and slip-resistant, suitable for water-crossing activities.
• Camping Shoes: Comfortable and soft, suitable for camping.

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5. Slippers/Sandals

• Flip-Flops: Simple and lightweight, suitable for the beach or home.
• Sandals: Diverse styles, suitable for daily wear in summer.
• Slippers: Comfortable and soft, suitable for home or casual use.
• Heeled Sandals: Elegant and stylish, suitable for banquets or parties.

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Children’s Shoes

1. Infant Shoes

• Cloth Shoes: Soft and comfortable, suitable for babies learning to walk.
• Soft-Sole Shoes: Lightweight and breathable, suitable for indoor wear.
• Crawling Shoes: Slightly harder soles for support, suitable for initial walking.

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2. Toddler Shoes

• Sports Shoes: Lightweight and breathable, suitable for daily activities.
• Canvas Shoes: Stylish and lightweight, suitable for kindergarten or outdoor activities.
• Leather Shoes: Suitable for formal occasions, such as school activities or festivals.

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3. Youth Shoes

• Running Shoes: Focus on cushioning and support, suitable for sports.
• Basketball Shoes: Suitable for children’s basketball activities.
• Hiking Shoes: Suitable for outdoor activities, waterproof and durable.
• Casual Shoes: Diverse styles, suitable for daily wear.

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4. Special-Function Shoes

• Orthopedic Shoes: Suitable for children with foot development issues.
• Waterproof Shoes: Suitable for rainy days or outdoor activities.
• Insulated Shoes: Suitable for winter, warm and comfortable.

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About the size of shoes

The Chinese shoe sizing system adopts the international standard sizing, which measures the size of shoes in millimeters or centimeters. For example, if the foot length is 250 millimeters, the corresponding shoe size is size 25; if the foot length is 23.5 centimeters, the shoe size is 23.5. This is directly determined according to the actual length of the foot, which is simple and intuitive, and the correspondence with the foot length is relatively clear.

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The European sizing is the commonly used shoe sizing standard in the European region. The approximate conversion formula between European sizing and foot length is: Shoe size = Foot length (in centimeters) × 2 – 10. For instance, if the foot length is 25 centimeters, calculating according to the formula, the European size is 25 × 2 – 10 = size 40. However, there may be some slight differences in actual production. European sizing is quite common in shoes of some European brands as well as in the footwear products of internationally renowned brands.

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The US sizing is divided into US men’s shoe sizing and US women’s shoe sizing.

Men’s shoes: The approximate relationship between US sizing and foot length (in inches) is: US size = Foot length (in inches) – 13 + 0.5. For example, if the foot length is 10 inches, the corresponding US size is 10 – 13 + 0.5 = size 7.5.

Women’s shoes: US size = Foot length (in inches) – 12 + 0.5. If the foot length is 9 inches, then the US size is 9 – 12 + 0.5 = size 6.5.

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The UK sizing is similar to the US sizing, but it also has its unique conversion method. Generally, the UK sizing is about 1 size smaller than the US sizing.

Men’s shoes: UK size = Foot length (in inches) – 13. For example, if the foot length is 10 inches, the UK size is 10 – 13 = size 7.

Women’s shoes: UK size = Foot length (in inches) – 12. If the foot length is 9 inches, the UK size is 9 – 12 = size 6.

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The Japanese sizing is quite close to the Chinese sizing, and it also represents the foot length in centimeters. Generally speaking, the centimeter values of the Japanese sizing and the Chinese sizing are basically the same, except that there may be some differences in some minor size divisions. For example, if the foot length is 24 centimeters, the corresponding Japanese size is size 24.

What are the requirements and certifications for shoes when importing?

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International Shoe Exhibition

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HS Codes for Each Type of Imported Shoes

The following is a detailed explanation of Harmonized System (HS) Codes for importing shoes from China. The HS Code is an internationally standardized system for classifying goods, developed by the World Customs Organization (WCO), used to identify and categorize traded products. The first 6 digits are globally uniform, while countries may extend them to 8 or 10 digits (like U.S., EU) as needed. HS codes for shoes are primarily found in Chapter 64 (“Footwear, Gaiters, and Similar Articles”), with specific codes depending on the shoe’s material (upper and outer sole), purpose (such as sports, formal, protective), and structure (such as ankle coverage). Below is an overview of HS codes for imported shoes, along with a detailed list of common classifications.

HS Code Classification for Shoes (Chapter 64: Footwear, Gaiters, and Similar Articles)

HS Chapter 64 covers all footwear and parts thereof. Below are the main categories and their 6-digit codes:

HS Code Overview

• Scope of Chapter 64: Covers all footwear and parts thereof, such as uppers, outer soles, insoles, etc.
• Classification Criteria:
  1. Upper Material: Rubber, plastic, leather, textile, etc.
  2. Outer Sole Material: Rubber, plastic, leather, or composition leather.
  3. Purpose: Everyday wear, sports, protective, special use (Like skiing).
  4. Structure: Whether it covers the ankle, has toe protection, etc.
• Code Length:

• • Globally standard: 6 digits (like 6404.11).
  • Country-specific: Extended to 8 or 10 digits (such as U.S. 6404.11.9000, EU 6404.11.00.00).

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Common HS Codes for Shoes (6 Digits)

Below are the main shoe categories and their HS codes, applicable to typical shoes imported from China:

6401 – Waterproof Footwear (Outer Soles and Uppers of Rubber or Plastics)

• 6401.10: Waterproof footwear with metal toe-caps
  • Example: Steel-toe safety boots.
• 6401.92: Waterproof footwear covering the ankle but not the knee
  • Example: PVC rain boots.
• 6401.99: Other waterproof footwear
  • Example: Rubber shoes not covering the ankle.

6402 – Footwear with Outer Soles and Uppers of Rubber or Plastics (Non-Waterproof)

• 6402.12: Ski boots and similar sports footwear
  • Example: Rubber-soled ski boots.
• 6402.19: Other sports footwear
  • Example: Rubber-soled running shoes.
• 6402.20: Footwear with upper straps fixed to the sole
  • Example: Plastic flip-flops.
• 6402.91: Other footwear covering the ankle
  • Example: Rubber-soled high-top shoes.
• 6402.99: Other footwear not covering the ankle
  • Example: Rubber-soled low-top casual shoes.

6403 – Footwear with Outer Soles of Rubber, Plastics, Leather, or Composition Leather and Uppers of Leather

• 6403.12: Ski boots and similar sports footwear
  • Example: Leather ski boots.
• 6403.19: Other sports footwear
  • Example: Leather basketball shoes.
• 6403.20: Footwear with leather upper straps
  • Example: Leather sandals.
• 6403.40: Footwear with metal toe-caps
  • Example: Leather safety boots.
• 6403.51: Leather outer soles, covering the ankle
  • Example: Leather high-top boots.
• 6403.59: Leather outer soles, not covering the ankle
  • Example: Leather dress shoes.
• 6403.91: Rubber or plastic outer soles, covering the ankle
  • Example: Leather combat boots.
• 6403.99: Rubber or plastic outer soles, not covering the ankle
  • Example: Leather athletic shoes.

6404 – Footwear with Outer Soles of Rubber, Plastics, Leather, or Composition Leather and Uppers of Textile Materials

• 6404.11: Sports footwear (such as tennis shoes, running shoes)
  • Example: Canvas running shoes.
• 6404.19: Other footwear
  • Example: Canvas casual shoes.
• 6404.20: Outer soles of leather or composition leather
  • Example: Textile shoes with leather soles.

6405 – Other Footwear (Not Covered by Above Combinations)

• 6405.10: Uppers of leather or composition leather
  • Example: Synthetic leather casual shoes.
• 6405.20: Uppers of textile materials
  • Example: Cloth shoes (such as traditional fabric shoes).
• 6405.90: Other materials
  • Example: Wooden-soled shoes, cork shoes.

6406 – Parts of Footwear

• 6406.10: Uppers and parts thereof (excluding outer soles)
  • Example: Pre-assembled uppers.
• 6406.20: Outer soles and heels (rubber or plastics)
  • Example: Rubber soles.
• 6406.90: Other parts
  • Example: Insoles, gaiters.

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How to Determine the Specific HS Code

1. Identify Shoe Characteristics:
   • Material: Upper (leather, textile, plastic) and outer sole (rubber, leather).
   • Purpose: Athletic, dress, safety shoes.
   • Structure: Ankle coverage, special features (such as waterproof).
2. Consult Customs Databases:
   • U.S.: USITC HTS (https://hts.usitc.gov), 10-digit codes (such as 6404.11.9000).
   • EU: TARIC (https://ec.europa.eu/taxation_customs), 10-digit codes (such as 6404.11.00.00).
   • Other Countries: such as New Zealand Customs Tariff, Australia ABF Tariff.
3. Seek Professional Advice:
   • Contact a customs broker or authority to confirm the code and applicable duty rate.

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Example: HS Codes for Athletic Shoes in Different Countries

For “athletic shoes with rubber soles and textile uppers”:

• Global 6-Digit: 6404.11
• U.S. 10-Digit: 6404.11.9000 (other athletic shoes, duty rate 9% + possible Section 301 tariffs).
• EU 10-Digit: 6404.11.00.00 (athletic shoes, duty rate 12%).
• New Zealand 8-Digit: 6404.11.00 (possibly duty-free under NZ-China FTA).
• Brazil 10-Digit: 6404.11.00.00 (duty rate 20%).

Notes

1. Duty Rate Variations:
   • The same HS code may have different tariff rates across countries. For example, the EU applies a uniform 12%, while the U.S. may add extra tariffs.
2. Extended Codes:
   • The 6-digit code is the base; actual imports require the target country’s 8- or 10-digit code.
   • For instance, U.S. 6404.11.50 (tennis shoes) and 6404.11.90 (other athletic shoes) have different rates.
3. Policy Impacts:
   • Some countries may impose anti-dumping duties on Chinese shoes (such as EU’s 2006-2011 case, now expired).
   • FTAs (such as NZ-China FTA) may reduce or eliminate tariffs.
4. Parts of Footwear:
   • For importing soles or insoles separately, use the 6406 category, which typically has lower duty rates.

Summary

HS codes for shoes are mainly distributed across 6401-6406, with specific codes determined by material, purpose, and structure. When importing shoes from China, select the appropriate 6-digit code based on the shoe’s features, then consult the target country’s extended code and tariff rate. For example, athletic shoes often use 6404.11, while leather dress shoes may fall under 6403.59. If you don’t know how to check your HS codes ,then you can find a customs clearance agent to help you out .

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Calculating Tariffs and Other Fees for Importing Shoes from China to the U.S.

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Cost Comparison and Analysis

Item	Example 1 (Regular Shoes)	Example 2 (Athletic Shoes)
FOB Value	$10,000	$20,000
CIF Value	$10,600	$21,000
Tariff	$2,650 (25%)	$5,040 (24%)
MPF	$36.72	$72.74
HMF	$13.25	$26.25
Broker Fee	$150	$120
Total Clearance	$199.97	$218.99
Total Cost	$13,449.97	$26,258.99

• Tariff Proportion: Tariffs are the largest expense (19%-20% of total cost), varying with value and rate.
• Clearance Fees: Relatively minor, scaling linearly with CIF, though broker fees fluctuate by provider.

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Detailed Explanation and Notes

1.HS Code Lookup:

Tariff rates differ by shoe type (like leather vs. textile). Check the USITC HTS website (https://hts.usitc.gov) with your shoe description.

2.Section 301 Tariffs:

As of February 2025, these additional tariffs apply to Chinese goods and may change with trade talks. Monitor updates from the U.S. Trade Representative (USTR).

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3.Additional Costs:

• Warehousing: Delays at the port may incur $50-$200.
• Inland Transport: From port to warehouse (like Los Angeles to Chicago, ~$500-$1,000).
• Sales Tax: Applied at sale in some states (like 8.5% in California), paid by consumers.

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4.Cost-Saving Options:

• De Minimis Exemption: Imports under $800 are duty-free.
• Transshipment: Routing through a non-China origin (such as Vietnam) may avoid Section 301 tariffs, if origin rules are met.

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5.Recommendations:

Contact U.S. Customs and Border Protection (CBP) or a licensed broker for precise rates and compliance.

Use a freight forwarder to streamline logistics and customs.

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Tips:

Importing shoes from China to the U.S. significantly increases costs due to tariffs and clearance fees. In Example 1 (regular shoes), the cost rises from $10,000 to $13,449.97; in Example 2 (athletic shoes), from $20,000 to $26,258.99. Real-world costs depend on shoe type, shipment size, and current policies.

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How to Calculate Tariffs, Taxes, and Customs Clearance Fees for Importing Shoes from China to Europe

As a European importing shoes from China to the European Union (EU), you need to account for customs duties, Value Added Tax (VAT), and customs clearance fees. Unlike the U.S., the EU imposes both tariffs and VAT on imported goods, with specific rates and processes varying by member state.

Below is a detailed calculation method, followed by an example with specific computations.

Calculation Method

1. Customs Value (CIF)

Tariffs and VAT are based on the CIF value:

CIF = Cost (FOB Price) + Freight + Insurance

• Cost (FOB): Factory price of the goods, excluding shipping and insurance.
• Freight: International transportation costs.
• Insurance: Cost of insuring the shipment.

2. Customs Duty

Customs duty is calculated based on the CIF value and the Harmonized System (HS) Code. Shoe HS Codes typically fall under Chapter 64 (such as athletic shoes under 6404.xx). The rate is set by the EU Common Customs Tariff:

Duty = CIF × Duty Rate

• Rates vary by shoe type (material, purpose) and can be checked via the EU TARIC database.
• China, as a non-EU country, receives no tariff preferences.

3. Value Added Tax (VAT)

VAT is applied to the duty-paid value, which is the CIF plus customs duty:

Duty-Paid Value = CIF + Duty

VAT = Duty-Paid Value × VAT Rate

• VAT rates differ across EU countries (such as 19% in Germany, 20% in France, 21% in the Netherlands).

4. Customs Clearance Fees

Clearance fees include:

• Customs Processing Fee: Typically charged by logistics firms or customs, around €10-€50.
• Broker Fee: If using a customs agent, approximately €50-€150, depending on complexity.
• Other Fees: Port fees or storage costs (if applicable) vary by shipment method and delays.

5. Total Import Cost

Total Cost = CIF + Duty + VAT + Clearance Fees

Example: Importing Athletic Shoes to Germany from China

Assumptions

• Description: 1,000 pairs of athletic shoes (rubber sole, textile upper)
• FOB Value: €20,000 (€20/pair)
• Freight: €800 (ocean shipment to Hamburg port)
• Insurance: €200
• HS Code: 6404.11 (athletic shoes, EU duty rate 12%)
• VAT Rate: 19% (Germany)
• Clearance Fees: €100 (customs processing €30 + broker fee €70)
• Date: February 20, 2025 (assuming rates remain unchanged)

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Calculation Process

1. CIF Value:

CIF = €20,000 + €800 + €200 = €21,000

1. Customs Duty: Duty Rate = 12% (per EU TARIC, HS Code 6404.11)

Duty = €21,000 × 12% = €2,520

1. Duty-Paid Value:

Duty-Paid Value = CIF + Duty = €21,000 + €2,520 = €23,520

1. VAT: VAT Rate = 19% (Germany)

VAT = €23,520 × 19% = €4,468.80

1. Total Clearance Fees:

Total Clearance Fees = €30 (processing) + €70 (broker) = €100

1. Total Import Cost:
2. Total Cost = CIF + Duty + VAT + Clearance Fees

Total Cost = €21,000 + €2,520 + €4,468.80 + €100 = €28,088.80

1. Cost per Pair:

Cost per Pair = €28,088.80 ÷ 1,000 = €28.09

Results

• Customs Duty: €2,520
• VAT: €4,468.80
• Clearance Fees: €100
• Total Cost: €28,088.80 (increase of ~€8.09/pair)

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Detailed Explanation and Notes

1. HS Code and Duty Rate:
   • This example uses HS Code 6404.11 with a 12% duty rate. Other shoe types (such as leather shoes under 6403.xx) may have higher rates (such as 16.8%).
   • Check the latest rates via the EU TARIC database (https://ec.europa.eu/taxation_customs).
2. VAT Rate:
   • Germany’s VAT is 19%, but rates vary (such as 20% in France, 22% in Italy). The applicable rate depends on the entry country.
   • Businesses with a VAT number can reclaim import VAT after payment, via tax filings.
3. Clearance Fees:
   • Fees vary by logistics provider and shipment size. Small imports may cost less; large ones may incur extra port fees.
   • Ocean shipments might include terminal handling charges (€20-€50), excluded here for simplicity.
4. Additional Costs:
   • Storage Fees: Delays at the port could add €50-€200.
   • Inland Transport: From Hamburg to a warehouse (such as Berlin), ~€200-€500.
   • Anti-Dumping Duties: Some Chinese shoes may face anti-dumping duties, though athletic shoes are less affected—verify as needed.
5. Cost-Saving Options:
   • Free Trade Agreements: China has no FTA with the EU, so no duty reductions apply.
   • Transshipment: Importing via an FTA country (such as Vietnam, under the EU-Vietnam FTA) could lower tariffs, if origin rules are met.
   • De Minimis Exemption: Commercial imports under €150 are duty-free (VAT still applies), but this example exceeds the threshold.
6. Recommendations:
   • Contact the destination country’s customs authority (such as German Federal Customs) or a broker for accurate rates and compliance.
   • Use a freight forwarder to streamline logistics and clearance.

Tips:

Importing shoes from China to the EU (such as Germany) significantly increases costs due to duties, VAT, and clearance fees. In this example, 1,000 athletic shoes rise from €20,000 to €28,088.80, with VAT (€4,468.80) and duty (€2,520) as the main expenses, and clearance fees (€100) minor. Actual costs vary by shoe type, country, and shipment size.

How to Calculate Tariffs, Taxes, and Customs Clearance Fees for Importing Shoes from China to Canada

As a Canadian importing shoes from China, you need to account for customs duties, sales taxes (Goods and Services Tax, GST, or Harmonized Sales Tax, HST, depending on the province), and customs clearance fees. Canada imposes tariffs and taxes on imported goods, with amounts determined by the Harmonized System (HS) Code, value, and whether a free trade agreement applies (Canada has no FTA with China). Below is a detailed calculation method, followed by an example with specific computations.

Calculation Method

1. Customs Value (CIF)

Tariffs and taxes are based on the CIF value:

CIF = Cost (FOB Price) + Freight + Insurance

• Cost (FOB): Factory price of the goods, excluding shipping and insurance.
• Freight: International transportation costs.
• Insurance: Cost of insuring the shipment.

2. Customs Duty

Duty is calculated based on the CIF value and HS Code, with rates set by the Canada Border Services Agency (CBSA) Customs Tariff:

Duty = CIF × Duty Rate

• Shoe HS Codes typically fall under Chapter 64 (such as athletic shoes under 6404.xx).
• Chinese goods receive the Most Favoured Nation (MFN) rate, with no FTA benefits.

3. Sales Tax (GST/HST)

Canada applies a federal GST (5%), while some provinces use HST (combining federal and provincial taxes, such as 13% in Ontario). The tax base is the duty-paid value:

Duty-Paid Value = CIF + Duty

GST/HST = Duty-Paid Value × GST/HST Rate

• The rate depends on the province of entry.

4. Customs Clearance Fees

Clearance fees include:

• Customs Processing Fee: Charged by CBSA, typically low (around CAD 10-20).
• Broker Fee: If using a customs broker, approximately CAD 50-150, depending on complexity.
• Other Fees: Port or storage fees (if applicable).

5. Total Import Cost

Total Cost = CIF + Duty + GST/HST + Clearance Fees

Notes

• Exemption Threshold: Commercial imports have no de minimis exemption; all goods are taxable. Personal mail under CAD 20 is duty-free, but this example is commercial and exceeds that.
• Exchange Rate: Costs must be converted to Canadian dollars (CAD) using the exchange rate on the invoice date.

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Example: Importing Athletic Shoes to Ontario from China

Assumptions

• Description: 1,000 pairs of athletic shoes (rubber sole, textile upper)
• FOB Value: USD 20,000 (USD 20/pair)
• Freight: USD 800 (ocean shipment to Vancouver port)
• Insurance: USD 200
• HS Code: 6404.11 (athletic shoes, MFN duty rate 11.4%)
• GST/HST Rate: 13% HST (Ontario)
• Clearance Fees: CAD 100 (customs processing CAD 20 + broker fee CAD 80)
• Exchange Rate: Assumed on February 20, 2025, 1 USD = 1.35 CAD

Calculation Process

1. Convert to CAD and Calculate CIF:
2. FOB = USD 20,000 × 1.35 = CAD 27,000
3. Freight = USD 800 × 1.35 = CAD 1,080
4. Insurance = USD 200 × 1.35 = CAD 270

CIF = CAD 27,000 + CAD 1,080 + CAD 270 = CAD 28,350

1. Customs Duty: Duty Rate = 11.4% (HS Code 6404.11, MFN)

Duty = CAD 28,350 × 11.4% = CAD 3,231.90

1. Duty-Paid Value:

Duty-Paid Value = CIF + Duty = CAD 28,350 + CAD 3,231.90 = CAD 31,581.90

1. HST: HST Rate = 13% (Ontario)

HST = CAD 31,581.90 × 13% = CAD 4,105.65

1. Total Clearance Fees:

Total Clearance Fees = CAD 20 (processing) + CAD 80 (broker) = CAD 100

1. Total Import Cost:
2. Total Cost = CIF + Duty + HST + Clearance Fees

Total Cost = CAD 28,350 + CAD 3,231.90 + CAD 4,105.65 + CAD 100 = CAD 35,787.55

1. Cost per Pair:

Cost per Pair = CAD 35,787.55 ÷ 1,000 = CAD 35.79

Results

• Customs Duty: CAD 3,231.90
• HST: CAD 4,105.65
• Clearance Fees: CAD 100
• Total Cost: CAD 35,787.55 (increase of ~CAD 8.79/pair)

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Detailed Explanation and Notes

1. HS Code and Duty Rate:
   • This example uses HS Code 6404.11 with an 11.4% rate. Other shoes (such as leather under 6403.xx) may have rates up to 17%-18%.
   • Check rates via the CBSA Customs Tariff (https://www.cbsa-asfc.gc.ca/trade-commerce/tariff-tarif).
2. GST/HST Rate:
   • Ontario uses 13% HST. Other provinces may apply only 5% GST (such as Alberta) or different HST rates (such as 15% in New Brunswick).
   • Commercial importers can reclaim HST via tax filings but must pay upfront.
3. Clearance Fees:
   • Fees vary by broker and shipment size. Ocean imports may incur additional port fees (CAD 50-100), excluded here for simplicity.
4. Additional Costs:
   • Storage Fees: Port delays could add CAD 50-200.
   • Inland Transport: From Vancouver to Toronto, ~CAD 500-1,000.
   • Special Measures: Shoes currently face no anti-dumping duties, but monitor CBSA’s Special Import Measures (SIMA).
5. Cost-Saving Options:
   • Exemption: No de minimis for commercial imports; personal mail under CAD 20 is exempt.
   • Origin: China has no FTA with Canada. Importing via an FTA country (such as Vietnam under CETA or CPTPP) could reduce duties if origin rules are met.
6. Recommendations:
   • Obtain a Business Number from the Canada Revenue Agency (CRA) for an import account.
   • Contact CBSA or a customs broker for accurate rates and compliance.

Tips:

Importing shoes from China to Canada (such as Ontario) increases costs due to duties, HST, and clearance fees, raising the total from CAD 27,000 to CAD 35,787.55. HST (CAD 4,105.65) and duty (CAD 3,231.90) are the main expenses, with clearance fees (CAD 100) minor.

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Importing Shoes from China to the UK (Calculate Tariffs, Taxes and Customs Clearance Fees)

As a British person importing shoes from China to the UK (post-Brexit, the UK operates under its own customs rules separate from the EU), you need to account for customs duties, Value Added Tax (VAT), and customs clearance fees. The UK imposes tariffs and VAT on imported goods, with amounts determined by the Harmonized System (HS) Code, value, and any applicable trade agreements (currently, there is no free trade agreement between the UK and China).

Calculation Method

1. Customs Value (CIF)

Tariffs and VAT are based on the CIF value:

CIF = Cost (FOB Price) + Freight + Insurance

• Cost (FOB): Factory price of the goods, excluding shipping and insurance.
• Freight: International transportation costs.
• Insurance: Cost of insuring the shipment.

2. Customs Duty

Duty is calculated based on the CIF value and HS Code, with rates set by the UK government’s UK Global Tariff (UKGT):

Duty = CIF × Duty Rate

• Shoe HS Codes typically fall under Chapter 64 (such as athletic shoes under 6404.xx).
• Chinese goods face standard rates, with no FTA benefits.

3. Value Added Tax (VAT)

VAT is 20% for commercial imports, applied to the duty-paid value:

Duty-Paid Value = CIF + Duty

VAT = Duty-Paid Value × 20%

• VAT-registered businesses can reclaim it via filings but must pay upfront.

4. Customs Clearance Fees

Clearance fees include:

• Customs Processing Fee: Typically charged by logistics firms or customs, around £10-50.
• Broker Fee: If using a customs agent, approximately £50-150.
• Other Fees: Port or storage fees (if applicable).

5. Total Import Cost

Total Cost = CIF + Duty + VAT + Clearance Fees

Notes

• Exemption Threshold: Commercial imports with CIF below £135 are duty-free, but VAT still applies (this example involves bulk import, so it doesn’t qualify).
• Exchange Rate: All costs are in British pounds (GBP), converted using the invoice date’s exchange rate.

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Example: Importing Athletic Shoes to the UK from China

Assumptions

• Description: 1,000 pairs of athletic shoes (rubber sole, textile upper)
• FOB Value: USD 20,000 (USD 20/pair)
• Freight: USD 800 (ocean shipment to Southampton port)
• Insurance: USD 200
• HS Code: 6404.11 (athletic shoes, UKGT duty rate 12%)
• VAT Rate: 20%
• Clearance Fees: £100 (customs processing £30 + broker fee £70)
• Exchange Rate: Assumed on February 20, 2025, 1 USD = 0.80 GBP

Calculation Process

1. Convert to GBP and Calculate CIF:
2. FOB = USD 20,000 × 0.80 = £16,000
3. Freight = USD 800 × 0.80 = £640
4. Insurance = USD 200 × 0.80 = £160

CIF = £16,000 + £640 + £160 = £16,800

1. Customs Duty: Duty Rate = 12% (HS Code 6404.11, UKGT)

Duty = £16,800 × 12% = £2,016

1. Duty-Paid Value:

Duty-Paid Value = CIF + Duty = £16,800 + £2,016 = £18,816

1. VAT: VAT Rate = 20%

VAT = £18,816 × 20% = £3,763.20

1. Total Clearance Fees:

Total Clearance Fees = £30 (processing) + £70 (broker) = £100

1. Total Import Cost:
2. Total Cost = CIF + Duty + VAT + Clearance Fees

Total Cost = £16,800 + £2,016 + £3,763.20 + £100 = £22,679.20

1. Cost per Pair:

Cost per Pair = £22,679.20 ÷ 1,000 = £22.68

Results

• Customs Duty: £2,016
• VAT: £3,763.20
• Clearance Fees: £100
• Total Cost: £22,679.20 (increase of ~£6.68/pair)

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Detailed Explanation and Notes

1. HS Code and Duty Rate:
   • This example uses HS Code 6404.11 with a 12% rate. Other shoes (such as leather under 6403.xx) may have higher rates (such as 16%).
   • Check the UKGT via the government website (https://www.gov.uk/trade-tariff).
2. VAT:
   • VAT is 20% for all commercial imports. VAT-registered businesses can recover it but must pay initially.
   • CIF below £135 is duty-free, but VAT applies (this example exceeds the threshold).
3. Clearance Fees:
   • Fees vary by logistics provider and shipment size. Ocean imports may incurs port fees (£20-50), excluded here for simplicity.
4. Additional Costs:
   • Storage Fees: Port delays could add £50-200.
   • Inland Transport: From Southampton to London, ~£200-500.
   • Special Measures: Shoes currently face no anti-dumping duties, but monitor HMRC updates.
5. Cost-Saving Options:
   • Exemption: CIF below £135 avoids duty, though bulk imports don’t qualify.
   • Trade Agreements: No UK-China FTA exists; importing via an FTA country (such as Vietnam under the UK-Vietnam FTA) could reduce duties.
   • Postponed VAT: Using “Postponed VAT Accounting” delays VAT payment until filing.
6. Recommendations:
   • Register for an EORI number (Economic Operators Registration and Identification) to import.
   • Contact HMRC or a customs broker for accurate rates and compliance.

Importing shoes from China to the UK increases costs from £16,000 to £22,679.20, primarily driven by VAT (£3,763.20) and duty (£2,016), with clearance fees (£100) minor.

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Importing Shoes from China to Australia (Calculate Tariffs, Taxes and Customs Clearance Fees)

Importing shoes from China to Australia, we need to understand for customs duties, Goods and Services Tax (GST), and customs clearance fees. Australia imposes tariffs and GST on imported goods, with amounts depending on the Harmonized System (HS) Code, value, and applicability of free trade agreements (in this case, the China-Australia Free Trade Agreement, ChAFTA).

Calculation Method

1. Customs Value (CIF)

Tariffs and GST are based on the CIF value:

CIF = Cost (FOB Price) + Freight + Insurance

• Cost (FOB): Factory price of the goods, excluding shipping and insurance.
• Freight: International transportation costs.
• Insurance: Cost of insuring the shipment.

2. Customs Duty

Duty is calculated based on the CIF value and HS Code, with rates set by the Australian Border Force (ABF) Customs Tariff:

Duty = CIF × Duty Rate

• Shoe HS Codes typically fall under Chapter 64 (such as athletic shoes under 6404.xx).
• Under the China-Australia Free Trade Agreement (ChAFTA), tariffs on most Chinese shoes have been phased out since 2015, potentially reaching 0% by 2025, provided a Certificate of Origin (COO) is submitted.

3. Goods and Services Tax (GST)

GST is 10% and applies to all imports, based on the duty-paid value:

Duty-Paid Value = CIF + Duty

GST = Duty-Paid Value × 10%

• Commercial importers can reclaim GST via tax filings but must pay upfront.

4. Customs Clearance Fees

Clearance fees include:

• Import Declaration Fee:
  • CIF ≤ AUD 1,000: Free.
  • CIF > AUD 1,000: AUD 152 (electronic) or AUD 192 (manual).
• Broker Fee: If using a customs broker, approximately AUD 80-200.
• Other Fees: Port service fees (around AUD 50-100, depending on shipping method).

5. Total Import Cost

Total Cost = CIF + Duty + GST + Clearance Fees

Notes

• Exemption Threshold: Commercial imports with CIF below AUD 1,000 are exempt from duty and GST, though clearance fees may still apply.
• Exchange Rate: All costs are in Australian dollars (AUD), converted using the invoice date’s exchange rate.

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Example: Importing Athletic Shoes to Australia from China

Assumptions

• Description: 1,000 pairs of athletic shoes (rubber sole, textile upper)
• FOB Value: USD 20,000 (USD 20/pair)
• Freight: USD 800 (ocean shipment to Sydney port)
• Insurance: USD 200
• HS Code: 6404.11 (athletic shoes)
• Duty Rate: 0% (assuming full ChAFTA exemption by 2025 with COO)
• GST Rate: 10%
• Clearance Fees: AUD 232 (import declaration fee AUD 152 + broker fee AUD 80)
• Exchange Rate: Assumed on February 20, 2025, 1 USD = 1.50 AUD

Calculation Process

1. Convert to AUD and Calculate CIF:
2. FOB = USD 20,000 × 1.50 = AUD 30,000
3. Freight = USD 800 × 1.50 = AUD 1,200
4. Insurance = USD 200 × 1.50 = AUD 300

CIF = AUD 30,000 + AUD 1,200 + AUD 300 = AUD 31,500

1. Customs Duty: Duty Rate = 0% (ChAFTA exemption)

Duty = AUD 31,500 × 0% = AUD 0

1. Duty-Paid Value:

Duty-Paid Value = CIF + Duty = AUD 31,500 + AUD 0 = AUD 31,500

1. GST: GST Rate = 10%

GST = AUD 31,500 × 10% = AUD 3,150

1. Total Clearance Fees:

Total Clearance Fees = AUD 152 (declaration fee) + AUD 80 (broker fee) = AUD 232

1. Total Import Cost:
2. Total Cost = CIF + Duty + GST + Clearance Fees

Total Cost = AUD 31,500 + AUD 0 + AUD 3,150 + AUD 232 = AUD 34,882

1. Cost per Pair:

Cost per Pair = AUD 34,882 ÷ 1,000 = AUD 34.88

Results

• Customs Duty: AUD 0
• GST: AUD 3,150
• Clearance Fees: AUD 232
• Total Cost: AUD 34,882 (increase of ~AUD 4.88/pair)

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Detailed Explanation and Notes

1. HS Code and Duty Rate:
   • This example uses HS Code 6404.11, assuming 0% duty under ChAFTA. Without a COO, the MFN rate (such as 5%) would apply—check the ABF tariff schedule (https://www.abf.gov.au).
   • Leather shoes (6403.xx) may carry higher rates (such as 5%-10%).
2. GST:
   • GST is 10% nationwide. Commercial importers can recover it via the Australian Taxation Office (ATO) but must pay initially.
   • CIF below AUD 1,000 is GST-exempt; this example exceeds the threshold.
3. Clearance Fees:
   • The import declaration fee is AUD 152 since CIF exceeds AUD 1,000. Broker fees vary by provider.
   • Ocean shipments may incur port service fees (AUD 50-100), excluded here for simplicity.
4. Additional Costs:
   • Storage Fees: Port delays could add AUD 50-200.
   • Inland Transport: From Sydney to Melbourne, ~AUD 200-500.
   • Special Measures: Shoes currently face no anti-dumping duties, but monitor ABF updates.
5. Cost-Saving Options:
   • ChAFTA: Ensure a Certificate of Origin to secure 0% duty.
   • Exemption: CIF below AUD 1,000 avoids duty and GST, though rare for commercial imports.
   • Transshipment: Importing via another FTA country (such as Vietnam under AANZFTA) could optimize costs.
6. Recommendations:
   • Register as an importer with ABF and confirm rates with a broker.
   • Use a freight forwarder to streamline the process.

Importing shoes from China to Australia, with ChAFTA’s duty exemption, increases costs from AUD 30,000 to AUD 34,882, driven by GST (AUD 3,150) and clearance fees (AUD 232), with no tariff. Without exemption, duties would raise costs further.

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Importing Shoes from China to Brazil (Calculate Tariffs, Taxes and Customs Clearance Fees )

Importing shoes from China to Brazil, we must know more for import tariffs (Imposto de Importação, II), Industrialized Products Tax (Imposto sobre Produtos Industrializados, IPI), state VAT (ICMS), federal taxes (PIS/COFINS), and customs clearance fees (Despesas de Desembaraço Aduaneiro). Brazil’s tax system is complex, involving multiple cascading taxes.

Calculation Method

1. Customs Value (CIF)

All taxes are based on the CIF value:

CIF = Cost (FOB Price) + Freight + Insurance

• Cost (FOB): Factory price of the goods, excluding shipping and insurance.
• Freight: International transportation costs.
• Insurance: Cost of insuring the shipment.

2. Import Tariff (II)

The tariff is calculated based on the CIF value and HS Code, with rates set by Brazil’s Foreign Trade Chamber (CAMEX) Common External Tariff (TEC):

II = CIF × Tariff Rate

• Shoe HS Codes fall under Chapter 64 (such as athletic shoes under 6404.xx).
• Chinese goods receive standard rates, with no FTA benefits.

3. Industrialized Products Tax (IPI)

IPI is an additional tax on industrial goods, based on CIF + II:

IPI Base = CIF + II

IPI = IPI Base × IPI Rate

• Shoe IPI rates are typically low (such as 5%-10%).

4. State VAT (ICMS)

ICMS is levied by states, with the tax base including CIF + II + IPI + ICMS itself (requiring reverse calculation):

ICMS Base = (CIF + II + IPI) ÷ (1 – ICMS Rate)

ICMS = ICMS Base × ICMS Rate

• Rates vary by state (such as 17%-18% in São Paulo).

5. Federal Taxes (PIS/COFINS)

PIS and COFINS are federal social contribution taxes, based on CIF + II + PIS/COFINS itself (reverse calculation):

PIS/COFINS Base = (CIF + II) ÷ (1 – PIS Rate – COFINS Rate)

PIS = PIS/COFINS Base × PIS Rate

COFINS = PIS/COFINS Base × COFINS Rate

• Standard rates: PIS 1.65%, COFINS 7.6%.

6. Customs Clearance Fees

Include:

• Customs Processing Fee: Fixed or proportional (approx. BRL 200-500).
• Broker Fee: Approx. BRL 300-1000.
• Port Fees: Such as storage or handling (if applicable).

7. Total Import Cost

Total Cost = CIF + II + IPI + ICMS + PIS + COFINS + Clearance Fees

Notes

• Exemption Threshold: No de minimis for commercial imports; personal mail under USD 50 may be exempt from II (but other taxes apply).
• Exchange Rate: Costs are in Brazilian reais (BRL), converted using the clearance date rate.

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Example: Importing Athletic Shoes to São Paulo from China

Assumptions

• Description: 1,000 pairs of athletic shoes (rubber sole, textile upper)
• FOB Value: USD 20,000 (USD 20/pair)
• Freight: USD 800 (ocean shipment to Santos port)
• Insurance: USD 200
• HS Code: 6404.11 (athletic shoes, II rate 20%)
• IPI Rate: 10%
• ICMS Rate: 18% (São Paulo)
• PIS/COFINS Rates: PIS 1.65%, COFINS 7.6%
• Clearance Fees: BRL 600 (processing BRL 200 + broker BRL 400)
• Exchange Rate: Assumed on February 20, 2025, 1 USD = 5.50 BRL

Calculation Process

1. Convert to BRL and Calculate CIF:
2. FOB = USD 20,000 × 5.50 = BRL 110,000
3. Freight = USD 800 × 5.50 = BRL 4,400
4. Insurance = USD 200 × 5.50 = BRL 1,100

CIF = BRL 110,000 + BRL 4,400 + BRL 1,100 = BRL 115,500

1. Import Tariff (II): II Rate = 20%

II = BRL 115,500 × 20% = BRL 23,100

1. IPI: IPI Base = CIF + II = BRL 115,500 + BRL 23,100 = BRL 138,600 IPI Rate = 10%

IPI = BRL 138,600 × 10% = BRL 13,860

1. ICMS: ICMS Rate = 18% ICMS Base = (CIF + II + IPI) ÷ (1 – ICMS Rate)
2. ICMS Base = (BRL 115,500 + BRL 23,100 + BRL 13,860) ÷ (1 – 0.18)
3. ICMS Base = BRL 152,460 ÷ 0.82 = BRL 185,951.22

ICMS = BRL 185,951.22 × 18% = BRL 33,471.22

1. PIS/COFINS: PIS Rate = 1.65%, COFINS Rate = 7.6%, Total = 9.25% PIS/COFINS Base = (CIF + II) ÷ (1 – PIS Rate – COFINS Rate)
2. PIS/COFINS Base = (BRL 115,500 + BRL 23,100) ÷ (1 – 0.0925)
3. PIS/COFINS Base = BRL 138,600 ÷ 0.9075 = BRL 152,727.27
4. PIS = BRL 152,727.27 × 1.65% = BRL 2,520.00

COFINS = BRL 152,727.27 × 7.6% = BRL 11,607.27

1. Total Clearance Fees:

Total Clearance Fees = BRL 200 + BRL 400 = BRL 600

1. Total Import Cost:
2. Total Cost = CIF + II + IPI + ICMS + PIS + COFINS + Clearance Fees

Total Cost = BRL 115,500 + BRL 23,100 + BRL 13,860 + BRL 33,471.22 + BRL 2,520.00 + BRL 11,607.27 + BRL 600 = BRL 200,658.49

1. Cost per Pair:

Cost per Pair = BRL 200,658.49 ÷ 1,000 = BRL 200.66

Results

• Import Tariff (II): BRL 23,100
• IPI: BRL 13,860
• ICMS: BRL 33,471.22
• PIS: BRL 2,520.00
• COFINS: BRL 11,607.27
• Clearance Fees: BRL 600
• Total Cost: BRL 200,658.49 (increase of ~BRL 90.66/pair)

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Detailed Explanation and Notes

1. HS Code and Tariff Rate:
   • This example uses HS Code 6404.11 with a 20% rate. Other shoes (such as leather under 6403.xx) may have higher rates.
   • Check the TEC via Brazil’s government site (https://www.gov.br/receitafederal).
2. Multiple Taxes:
   • Brazil’s cascading taxes (ICMS, PIS/COFINS require reverse calculation) significantly increase costs.
   • ICMS varies by state (such as 19% in Rio de Janeiro).
3. Clearance Fees:
   • Fees depend on the broker and port. Ocean imports may incur extra costs (BRL 200-500), simplified here.
4. Additional Costs:
   • Storage Fees: Port delays could add BRL 300-1000.
   • Inland Transport: From Santos to São Paulo, ~BRL 500-1500.
   • Special Measures: Shoes may face anti-dumping duties; monitor Brazilian trade policies.
5. Cost-Saving Options:
   • Exemption: No de minimis for commercial imports; personal mail under USD 50 may avoid II.
   • Transshipment: Importing via an FTA country (such as Chile) could reduce costs if origin rules are met.
6. Recommendations:
   • Register a CNPJ (Brazilian tax ID) and consult Receita Federal or a customs broker.

Importing shoes from China to Brazil (São Paulo) raises costs from BRL 110,000 to BRL 200,658.49, driven heavily by taxes (ICMS BRL 33,471.22, II BRL 23,100, etc.), with clearance fees (BRL 600) minor. Brazil’s tax burden is substantial, and costs vary by shoe type and state.

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Importing Shoes from China to New Zealand (Calculate Tariffs, Taxes, and Customs Clearance Fees)

Importing shoes from China to New Zealand, we must understand more about customs duties, Goods and Services Tax (GST), and customs clearance fees. Import taxes and fees in New Zealand are managed by the New Zealand Customs Service, with specific amounts depending on the Harmonized System (HS) Code, value, and applicability of free trade agreements (in this case, the New Zealand-China Free Trade Agreement, NZ-China FTA).

Calculation Method

1. Customs Value (CIF)

Tariffs and GST are based on the CIF value:

CIF = Cost (FOB Price) + Freight + Insurance

• Cost (FOB): Factory price of the goods, excluding shipping and insurance.
• Freight: International transportation costs.
• Insurance: Cost of insuring the shipment.

2. Customs Duty

Duty is calculated based on the CIF value and HS Code, with rates set by the New Zealand Customs Working Tariff Document:

Duty = CIF × Duty Rate

• Shoe HS Codes typically fall under Chapter 64 (such as athletic shoes under 6404.xx).
• Under the NZ-China FTA, tariffs on most shoes have been phased out since 2012, likely reaching 0% by 2025, requiring a Certificate of Origin (COO).

3. Goods and Services Tax (GST)

GST is 15% and applies to all imports, based on CIF + Duty:

GST = (CIF + Duty) × 15%

• Commercial importers can reclaim GST via tax filings but must pay upfront.

4. Customs Clearance Fees

Clearance fees include:

• Import Entry Transaction Fee (IETF):
  • CIF > NZD 1,000: NZD 34.86 (incl. GST).
• Biosecurity System Entry Levy (BSEL):
  • CIF > NZD 1,000: NZD 23.37 (incl. GST).
• Broker Fee: Approx. NZD 50-150, depending on the provider.

5. Total Import Cost

Total Cost = CIF + Duty + GST + Clearance Fees

Notes

• Exemption Threshold: Commercial imports with CIF below NZD 1,000 are exempt from duty and GST (except alcohol and tobacco), but this example involves bulk import exceeding that limit.
• Exchange Rate: All costs are in New Zealand dollars (NZD), converted using the clearance date rate.

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Example: Importing Athletic Shoes to New Zealand from China

Assumptions

• Description: 1,000 pairs of athletic shoes (rubber sole, textile upper)
• FOB Value: USD 20,000 (USD 20/pair)
• Freight: USD 800 (ocean shipment to Auckland port)
• Insurance: USD 200
• HS Code: 6404.11 (athletic shoes)
• Duty Rate: 0% (assuming full NZ-China FTA exemption by 2025 with COO)
• GST Rate: 15%
• Clearance Fees: NZD 108.23 (IETF NZD 34.86 + BSEL NZD 23.37 + broker fee NZD 50)
• Exchange Rate: Assumed on February 20, 2025, 1 USD = 1.65 NZD

Calculation Process

1. Convert to NZD and Calculate CIF:
2. FOB = USD 20,000 × 1.65 = NZD 33,000
3. Freight = USD 800 × 1.65 = NZD 1,320
4. Insurance = USD 200 × 1.65 = NZD 330

CIF = NZD 33,000 + NZD 1,320 + NZD 330 = NZD 34,650

1. Customs Duty: Duty Rate = 0% (NZ-China FTA exemption)

Duty = NZD 34,650 × 0% = NZD 0

1. GST: GST Rate = 15%

GST = (CIF + Duty) × 15% = (NZD 34,650 + NZD 0) × 15% = NZD 5,197.50

1. Total Clearance Fees:

Total Clearance Fees = IETF + BSEL + Broker Fee = NZD 34.86 + NZD 23.37 + NZD 50 = NZD 108.23

1. Total Import Cost:
2. Total Cost = CIF + Duty + GST + Clearance Fees

Total Cost = NZD 34,650 + NZD 0 + NZD 5,197.50 + NZD 108.23 = NZD 39,955.73

1. Cost per Pair:

Cost per Pair = NZD 39,955.73 ÷ 1,000 = NZD 39.96

Results

• Customs Duty: NZD 0
• GST: NZD 5,197.50
• Clearance Fees: NZD 108.23
• Total Cost: NZD 39,955.73 (increase of ~NZD 6.96/pair)

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Detailed Explanation and Notes

1. HS Code and Duty Rate:
   • This example uses HS Code 6404.11, assuming 0% duty under NZ-China FTA. Without a COO, the standard rate (such as 10%) would apply—check the Customs website (https://www.customs.govt.nz).
   • Other shoes (such as leather under 6403.xx) may have different rates.
2. GST:
   • GST is 15% nationwide. Importers can recover it via Inland Revenue but must pay initially.
   • CIF below NZD 1,000 is exempt from GST (except alcohol/tobacco), but this example exceeds the threshold.
3. Clearance Fees:
   • IETF and BSEL are fixed fees, applied only when CIF > NZD 1,000.
   • Broker fees vary; ocean shipments may incur port fees (NZD 50-100), excluded here for simplicity.
4. Additional Costs:
   • Storage Fees: Port delays could add NZD 50-200.
   • Inland Transport: From Auckland to Wellington, ~NZD 200-500.
   • Biosecurity Checks: Shoes may require inspection (NZD 50-100), depending on circumstances.
5. Cost-Saving Options:
   • NZ-China FTA: Ensure a Certificate of Origin for 0% duty.
   • Exemption: CIF below NZD 1,000 avoids duty and GST, though rare for bulk imports.
   • Transshipment: Importing via another FTA country (such as Vietnam under RCEP) could optimize costs.
6. Recommendations:
   • Register a Customs Client Code for imports over NZD 1,000.
   • Contact New Zealand Customs or a broker for the latest rates and procedures.

Importing shoes from China to New Zealand, with NZ-China FTA duty exemption, increases costs from NZD 33,000 to NZD 39,955.73, driven by GST (NZD 5,197.50) and clearance fees (NZD 108.23).

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Importing Shoes from China to Vietnam (Calculate Tariffs, Taxes and Customs Clearance Fees)

Below is a list of HS codes and tariff rates for common shoe types imported from China to Vietnam as of February 20, 2025, based on the China-ASEAN Free Trade Agreement (CAFTA) and Vietnam’s tariff policies. All shoe types enjoy a 0% tariff under CAFTA if they meet origin rules; otherwise, the Most Favored Nation (MFN) rate of approximately 10% applies. A surprising detail is that even high-value shoes like waterproof safety boots qualify for 0% tariffs under CAFTA, significantly reducing import costs.

Key Points

• CAFTA tariffs are 0%, MFN tariffs are 10%, requiring proof of origin.
• No antidumping duties apply; VAT is 10%, and clearance fees include customs processing and broker fees.
• Common shoes like athletic footwear benefit from low import costs, ideal for bulk trade.

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HS Codes and Tariffs

Here are the HS codes and tariff rates for common shoe types:

Shoe Type	HS Code	CAFTA Tariff Rate	MFN Tariff Rate
Waterproof steel-toe safety boots	6401.10	0%	10%
Other waterproof shoes	6401.90	0%	10%
Ski boots and cross-country ski footwear	6402.10	0%	10%
Flip-flops	6402.20	0%	0% or 10%
Other rubber or plastic shoes	6402.30/6402.90	0%	10%
Leather athletic shoes (rubber/plastic sole)	6403.10	0%	10%
Leather sandals	6403.20	0%	10%
Leather steel-toe safety boots	6403.40	0%	10%
Leather high-top boots	6403.51	0%	10%
Leather dress shoes	6403.59	0%	10%
Other leather shoes	6403.90	0%	10%
Textile athletic shoes	6404.10	0%	10%
Textile leather-soled shoes	6404.20	0%	10%
Synthetic leather shoes	6405.10	0%	10%
Cloth shoes	6405.20	0%	10%
Other material shoes (such as wooden)	6405.90	0%	10%

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HS Codes and Tariff Rates for Shoes Imported from China to Vietnam

This analysis provides a comprehensive overview of HS codes and tariff rates for shoes imported from China to Vietnam as of February 20, 2025, based on Vietnam’s tariff schedules and the China-ASEAN Free Trade Agreement (CAFTA). The report includes background, methodology, classification, tariff calculations, and policy implications, ensuring complete information for importers.

The HS Code, established by the World Customs Organization (WCO), classifies shoes under Chapter 64 (“Footwear, Gaiters, and Similar Articles”). Vietnam extends HS codes to 10 digits for tariff purposes. Under CAFTA (signed in 2004, fully implemented by 2010), China and Vietnam enjoy preferential tariffs, contingent on meeting origin rules. Without CAFTA eligibility, the MFN rate applies. There are no current antidumping duties, and Vietnam’s VAT is 10%, levied separately by the tax authority.

 

More details:

• • Vietnam Customs Tariff (Vietnam Customs Tariff: https://www.customs.gov.vn/).
  • CAFTA Tariff Reduction Schedule (CAFTA Tariff Schedule).

• Tariff rates are based on 2023 data, assumed unchanged for 2025, with no antidumping duties confirmed.

Calculations use the CIF value (FOB value + freight + insurance), with CAFTA tariffs at 0% (assuming full shoe category exemption) and MFN tariffs at 10% (per Vietnam’s tariff schedule).

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Shoe Classification and HS Codes

Below are common shoe types, their 6-digit HS codes, and example 10-digit Vietnam codes:

HS Code	Description	Vietnam 10-Digit Example	Classification Notes
6401.10	Waterproof footwear with metal toe-caps	6401.10.00.00	Waterproof safety boots, rubber or plastic
6401.90	Other waterproof footwear	6401.90.00.00	Includes rain boots, non-ankle-covering shoes
6402.10	Ski boots and cross-country ski footwear	6402.10.00.00	Rubber or plastic soles, sports use
6402.20	Footwear with upper straps fixed to sole	6402.20.00.00	Such as flip-flops
6402.30	Footwear with upper fixed by stitching, riveting, etc.	6402.30.00.00	Includes high-top and low-top casual shoes
6402.90	Other footwear with rubber or plastic soles and uppers	6402.90.00.00	Other rubber/plastic shoes
6403.10	Sports footwear with leather uppers (rubber/plastic sole)	6403.10.00.00	Leather sports shoes
6403.20	Footwear with leather straps	6403.20.00.00	Leather sandals
6403.40	Footwear with metal toe-caps, leather	6403.40.00.00	Leather safety boots
6403.51	Footwear with leather soles, covering ankle	6403.51.00.00	Leather high-top boots
6403.59	Footwear with leather soles, not covering ankle	6403.59.00.00	Leather dress shoes
6403.90	Other footwear with leather uppers	6403.90.00.00	Other leather types
6404.10	Sports footwear with textile uppers (rubber/plastic sole)	6404.10.00.00	Such as running shoes, tennis shoes
6404.20	Footwear with textile uppers and leather soles	6404.20.00.00	Textile leather-soled shoes
6405.10	Other footwear with leather or composition leather uppers	6405.10.00.00	Synthetic leather casual shoes
6405.20	Other footwear with textile uppers	6405.20.00.00	Cloth shoes
6405.90	Other footwear	6405.90.00.00	Such as wooden-soled, cork shoes

 

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Tariff Rates

The table below lists MFN and CAFTA tariff rates for each shoe type, based on Vietnam’s tariff schedule and CAFTA preferences:

Shoe Type	HS Code	MFN Tariff Rate	CAFTA Tariff Rate
Waterproof steel-toe safety boots	6401.10	10%	0%
Other waterproof shoes	6401.90	10%	0%
Ski boots and cross-country ski footwear	6402.10	10%	0%
Flip-flops	6402.20	0% or 10%	0%
Other rubber or plastic shoes	6402.30/6402.90	10%	0%
Leather athletic shoes (rubber/plastic sole)	6403.10	10%	0%
Leather sandals	6403.20	10%	0%
Leather steel-toe safety boots	6403.40	10%	0%
Leather high-top boots	6403.51	10%	0%
Leather dress shoes	6403.59	10%	0%
Other leather shoes	6403.90	10%	0%
Textile athletic shoes	6404.10	10%	0%
Textile leather-soled shoes	6404.20	10%	0%
Synthetic leather shoes	6405.10	10%	0%
Cloth shoes	6405.20	10%	0%
Other material shoes (such as wooden)	6405.90	10%	0%

 

Policy Implications

• CAFTA Benefits: Requires a Certificate of Origin to confirm Chinese origin, otherwise MFN rates (10%) apply.
• VAT: Vietnam’s VAT is 10%, calculated on CIF + tariff, deductible by importers.
• Clearance Fees: Include customs processing fees (approx. VND 200,000-500,000) and broker fees (approx. VND 1,000,000-3,000,000), depending on the transaction.

 

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Example Calculation: Textile Athletic Shoes (HS 6404.10)

Assume importing 1,000 pairs of textile athletic shoes:

• FOB Price: 20,000 USD (20 USD per pair)
• Freight: 800 USD
• Insurance: 200 USD
• CIF Value: 20,000 + 800 + 200 = 21,000 USD
• Tariff (CAFTA): 0% → 0 USD
• VAT (10%): 21,000 × 10% = 2,100 USD
• Customs Processing Fee: 0.5% × 21,000 = 105 USD
• Broker Fee: 100 USD (assumed)
• Total Cost: 21,000 + 0 + 2,100 + 105 + 100 = 23,305 USD
• Cost per Pair: 23,305 ÷ 1,000 ≈ 23.31 USD

 

As of February 20, 2025, importing shoes from China to Vietnam under CAFTA incurs 0% tariffs, with MFN rates at 10%. Importers should consult the Vietnam Customs Tariff(https://www.customs.gov.vn/) and CAFTA Tariff Schedule for the latest rates.

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Importing Shoes from China to India (Calculate Tariffs, Taxes and Customs Clearance Fees)

India applies a Basic Customs Duty (BCD) with no Free Trade Agreement (FTA) benefits for China, thus using the Most Favored Nation (MFN) rate, typically 35%. Additionally, there’s an Integrated Goods and Services Tax (IGST, 18% or 28% depending on shoe value) and other fees. A surprising detail is that India’s uniform 35% tariff on shoes is significantly higher than other major economies (such as EU at 12%), reflecting a protective stance on imported consumer goods.

Key Points

• HS codes fall under Chapter 64, with a BCD of 35%.
• IGST is 18% (shoes ≤ 1000 INR/pair) or 28% (> 1000 INR/pair).
• Includes Social Welfare Surcharge (SWS, 10% of duty) and clearance fees.

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Shoe Classification and HS Codes

Below are common shoe types, their 6-digit HS codes, and example 10-digit ITC-HS codes for India:

HS Code	Description	India 10-Digit Example	Classification Notes
6401.10	Waterproof footwear with metal toe-caps	6401.10.90	Waterproof safety boots, rubber or plastic
6401.90	Other waterproof footwear	6401.90.90	Such as rain boots
6402.10	Ski boots and cross-country ski footwear	6402.12.90	Rubber or plastic soles, sports use
6402.20	Footwear with upper straps fixed to sole	6402.20.90	Such as flip-flops
6402.30/90	Other rubber or plastic shoes	6402.99.90	Includes high-top and low-top casual shoes
6403.10	Leather athletic shoes (rubber/plastic sole)	6403.19.90	Leather sports shoes
6403.20	Leather sandals	6403.20.90	Leather strap sandals
6403.40	Leather footwear with metal toe-caps	6403.40.00	Leather safety boots
6403.51	Leather footwear covering ankle	6403.51.90	Leather high-top boots
6403.59	Leather footwear not covering ankle	6403.59.90	Leather dress shoes
6403.90	Other leather footwear	6403.99.90	Other leather types
6404.10	Textile athletic shoes (rubber/plastic sole)	6404.11.90	Such as running shoes, tennis shoes
6404.20	Textile footwear with leather soles	6404.20.90	Textile leather-soled shoes
6405.10	Footwear with leather or composition leather uppers	6405.10.00	Synthetic leather casual shoes
6405.20	Footwear with textile uppers	6405.20.00	Cloth shoes
6405.90	Other footwear	6405.90.00	Such as wooden-soled shoes

 

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Tariff Rates

The table below lists MFN tariff rates (BCD) for each shoe type, noting no CAFTA benefits apply:

Shoe Type	HS Code	MFN Tariff Rate (BCD)	CAFTA Status
Waterproof steel-toe safety boots	6401.10	35%	No CAFTA benefits
Other waterproof shoes	6401.90	35%	No CAFTA benefits
Ski boots and cross-country ski footwear	6402.10	35%	No CAFTA benefits
Flip-flops	6402.20	35%	No CAFTA benefits
Other rubber or plastic shoes	6402.30/90	35%	No CAFTA benefits
Leather athletic shoes (rubber/plastic sole)	6403.10	35%	No CAFTA benefits
Leather sandals	6403.20	35%	No CAFTA benefits
Leather steel-toe safety boots	6403.40	35%	No CAFTA benefits
Leather high-top boots	6403.51	35%	No CAFTA benefits
Leather dress shoes	6403.59	35%	No CAFTA benefits
Other leather shoes	6403.90	35%	No CAFTA benefits
Textile athletic shoes	6404.10	35%	No CAFTA benefits
Textile leather-soled shoes	6404.20	35%	No CAFTA benefits
Synthetic leather shoes	6405.10	35%	No CAFTA benefits
Cloth shoes	6405.20	35%	No CAFTA benefits
Other material shoes (such as wooden)	6405.90	35%	No CAFTA benefits

 

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Policy Implications

• No FTA Benefits: Without an FTA, India applies a uniform 35% BCD, higher than other markets (such as Vietnam’s 0% under CAFTA).
• Social Welfare Surcharge (SWS): Adds 10% of the BCD, increasing the tax burden.
• IGST: 18% for shoes ≤ 1000 INR/pair, 28% for > 1000 INR/pair, calculated on post-BCD value.
• Clearance Fees: Include customs processing (approx. 0.5% of CIF) and broker fees (variable).

 

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Example Calculation: Leather Dress Shoes (HS 6403.59)

Assume importing 1,000 pairs of leather dress shoes:

• FOB Price: 20,000 USD (20 USD per pair)
• Freight: 800 USD
• Insurance: 200 USD
• CIF Value (USD): 20,000 + 800 + 200 = 21,000 USD
• Exchange Rate: 1 USD = 83 INR (assumed)
• CIF Value (INR): 21,000 × 83 = 1,743,000 INR
• Basic Customs Duty (BCD): 35% × 1,743,000 = 609,050 INR
• Social Welfare Surcharge (SWS): 10% × 609,050 = 60,905 INR
• Taxable Value (Post-BCD): 1,743,000 + 609,050 + 60,905 = 2,413,955 INR
• IGST (28%, assuming > 1000 INR/pair): 28% × 2,413,955 = 675,907 INR
• Clearance Fees:
  • Customs Processing Fee: 0.5% × 1,743,000 = 8,715 INR (assumed minimum 10,000 INR)
  • Broker Fee: 15,000 INR (assumed)
• Total Cost (INR): 2,413,955 + 675,907 + 10,000 + 15,000 = 3,114,862 INR
• Cost per Pair (INR): 3,114,862 ÷ 1,000 ≈ 3,115 INR (approx. 37.5 USD)

Importing shoes from China to India incurs a 35% BCD, plus SWS (10% of duty), IGST (18% or 28%), and clearance fees, significantly raising costs above the FOB price. Importers should verify rates via the CBIC Tariff Schedule.

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Importing Shoes from China to Mexico (Calculate Tariffs, Taxes and Customs Clearance Fees)

Mexico’s General Import and Export Tax Law (TIGIE). Mexico applies Most Favored Nation (MFN) tariff rates to Chinese shoes, typically ranging from 20% to 30%, as there is no Free Trade Agreement (FTA) between China and Mexico. Additionally, a Value Added Tax (IVA, 16%) and other clearance fees apply. A surprising detail is that despite Mexico increasing temporary tariffs on non-FTA countries in 2023 and 2024, footwear has not been explicitly included in the latest tariff hikes, retaining its original MFN rates.

Key Points

• HS codes fall under Chapter 64, with MFN tariffs primarily at 20% or 30%, depending on the shoe type.
• IVA is 16%, calculated on CIF + tariff.
• Clearance fees include a customs processing fee (DTA) and broker fees.

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HS Codes and Tariffs

Here are the HS codes and tariff rates for common shoe types (based on Mexico’s TIGIE):

Shoe Type	HS Code	MFN Tariff Rate	Remarks
Waterproof steel-toe safety boots	6401.10	30%	High rate, protective use
Other waterproof shoes	6401.90	30%
Ski boots and cross-country ski footwear	6402.12	20%	Sports footwear
Flip-flops	6402.20	20%
Other rubber or plastic shoes	6402.30/90	20%
Leather athletic shoes (rubber/plastic sole)	6403.19	20%
Leather sandals	6403.20	20%
Leather steel-toe safety boots	6403.40	30%	High rate, protective use
Leather high-top boots	6403.51	20%
Leather dress shoes	6403.59	20%
Other leather shoes	6403.99	20%
Textile athletic shoes	6404.11	20%
Textile leather-soled shoes	6404.20	20%
Synthetic leather shoes	6405.10	20%
Cloth shoes	6405.20	20%
Other material shoes (Like wooden)	6405.90	20%

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HS Codes and Tariff Rates for Shoes Imported from China to Mexico

This analysis provides a comprehensive overview of HS codes and tariff rates for shoes imported from China to Mexico as of February 21, 2025, based on Mexico’s General Import and Export Tax Law (TIGIE) and current policies. It includes background, methodology, classification, tariff calculations, and an example for leather dress shoes, covering all associated costs.

 

The HS Code, developed by the World Customs Organization (WCO), classifies shoes under Chapter 64. Mexico uses a 10-digit HS code system, managed by the Secretariat of Economy (Secretaría de Economía). With no FTA between China and Mexico, MFN rates apply. In August 2023 and April 2024, Mexico raised temporary tariffs on non-FTA countries (5%-50%), but footwear has not been explicitly included in the latest updates, retaining MFN rates of 20%-30%. The Value Added Tax (IVA) is 16%, and clearance requires a customs processing fee (DTA).

 

More Details:

• Mexico’s TIGIE (DOF : https://www.dof.gob.mx/).
• WTO Tariff Data (WTO Tariff Data: http://tariffdata.wto.org/).
• Assumptions based on 2023 data, adjusted for 2024 policies, with confirmation that footwear is unaffected by temporary tariff hikes as of 2025.

Tariff calculations use the CIF value (FOB value + freight + insurance), including BCD (20% or 30%), IVA (16%), and clearance fees.

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Shoe Classification and HS Codes

Below are common shoe types, their 6-digit HS codes, and example 10-digit Mexican codes:

HS Code	Description	Mexico 10-Digit Example	Classification Notes
6401.10	Waterproof footwear with metal toe-caps	6401.10.01	Waterproof safety boots, rubber or plastic
6401.90	Other waterproof footwear	6401.90.99	Like rain boots
6402.12	Ski boots and cross-country ski footwear	6402.12.01	Rubber or plastic soles, sports use
6402.20	Footwear with upper straps fixed to sole	6402.20.01	Like flip-flops
6402.30/90	Other rubber or plastic shoes	6402.99.01	Includes high-top and low-top casual shoes
6403.19	Leather athletic shoes (rubber/plastic sole)	6403.19.01	Leather sports shoes
6403.20	Leather sandals	6403.20.01	Leather strap sandals
6403.40	Leather footwear with metal toe-caps	6403.40.01	Leather safety boots
6403.51	Leather footwear covering ankle	6403.51.01	Leather high-top boots
6403.59	Leather footwear not covering ankle	6403.59.01	Leather dress shoes
6403.99	Other leather footwear	6403.99.01	Other leather types
6404.11	Textile athletic shoes (rubber/plastic sole)	6404.11.01	Like running shoes, tennis shoes
6404.20	Textile footwear with leather soles	6404.20.01	Textile leather-soled shoes
6405.10	Footwear with leather or composition leather uppers	6405.10.01	Synthetic leather casual shoes
6405.20	Footwear with textile uppers	6405.20.01	Cloth shoes
6405.90	Other footwear	6405.90.01	Like wooden-soled shoes

 

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Tariff Rates

The table below lists MFN tariff rates for each shoe type:

Shoe Type	HS Code	MFN Tariff Rate (BCD)	Remarks
Waterproof steel-toe safety boots	6401.10	30%	High rate, protective use
Other waterproof shoes	6401.90	30%
Ski boots and cross-country ski footwear	6402.12	20%	Sports footwear
Flip-flops	6402.20	20%
Other rubber or plastic shoes	6402.30/90	20%
Leather athletic shoes (rubber/plastic sole)	6403.19	20%
Leather sandals	6403.20	20%
Leather steel-toe safety boots	6403.40	30%	High rate, protective use
Leather high-top boots	6403.51	20%
Leather dress shoes	6403.59	20%
Other leather shoes	6403.99	20%
Textile athletic shoes	6404.11	20%
Textile leather-soled shoes	6404.20	20%
Synthetic leather shoes	6405.10	20%
Cloth shoes	6405.20	20%
Other material shoes (Like wooden)	6405.90	20%

 

Policy Implications

• No FTA Benefits: Without an FTA, Mexico applies MFN rates of 20%-30%, higher than USMCA countries (0%).
• Temporary Tariff Adjustments: 2023 and 2024 increases (5%-50%) for non-FTA countries did not explicitly include footwear, retaining original rates.
• IVA: 16%, calculated on CIF + tariff, payable by importers.
• Clearance Fees: DTA is 0.8% of CIF, with broker fees varying by provider.

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Example Calculation: Leather Dress Shoes (HS 6403.59)

Assume importing 1,000 pairs of leather dress shoes:

• FOB Price: 20,000 USD (20 USD per pair)
• Freight: 800 USD
• Insurance: 200 USD
• CIF Value (USD): 20,000 + 800 + 200 = 21,000 USD
• Exchange Rate: 1 USD = 20 MXN (assumed)
• CIF Value (MXN): 21,000 × 20 = 420,000 MXN
• Tariff (20%): 20% × 420,000 = 84,000 MXN
• Taxable Value (Post-Tariff): 420,000 + 84,000 = 504,000 MXN
• IVA (16%): 16% × 504,000 = 80,640 MXN
• Clearance Fees:
  • Customs Processing Fee (DTA): 0.8% × 420,000 = 3,360 MXN
  • Broker Fee: 2,000 MXN (assumed)
• Total Cost (MXN): 504,000 + 80,640 + 3,360 + 2,000 = 590,000 MXN
• Cost per Pair (MXN): 590,000 ÷ 1,000 = 590 MXN (approx. 29.5 USD)

 

Importing shoes from China to Mexico incurs MFN tariffs of 20%-30%, plus IVA (16%) and clearance fees, significantly increasing costs above the FOB price. Importers should verify rates via DOF(https://www.dof.gob.mx/) for the latest updates.

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Importing Shoes from China to Russia (Calculate Tariffs, Taxes and Customs Clearance Fees)

Russia, as a member of the Eurasian Economic Union (EAEU), applies the EAEU Common Customs Tariff (CCT). Since China has no Free Trade Agreement (FTA) with the EAEU, Most Favored Nation (MFN) rates apply, typically 15% (based on CIF value) or fixed amounts (Like €1.8 to €11 per pair). Additionally, a Value Added Tax (VAT, 20%) and clearance fees are required. A notable detail is that protective footwear (Like steel-toe safety boots) incurs a high tariff of €11 per pair, compared to regular shoes like flip-flops at 15%, reflecting Russia’s differential taxation for functional footwear.

Key Points

• HS codes are under Chapter 64, with MFN tariffs mostly at 15% or fixed amounts (€1.8-€11 per pair).
• VAT is 20%, calculated on CIF + tariff.
• Clearance fees include a customs processing fee (typically 0.1%-1% of value) and broker fees.

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HS Codes and Tariffs

Here are the HS codes and tariff rates for common shoe types (based on EAEU CCT):

Shoe Type	HS Code	MFN Tariff Rate	Remarks
Waterproof steel-toe safety boots	6401.10	€11/pair	High rate, protective footwear
Other waterproof shoes	6401.90	15%	Based on CIF value
Ski boots and cross-country ski footwear	6402.12	€1.8/pair	Sports footwear
Flip-flops	6402.20	15%	Based on CIF value
Other rubber or plastic shoes	6402.30/90	15%
Leather athletic shoes (rubber/plastic sole)	6403.19	€1.8/pair
Leather sandals	6403.20	€1.8/pair
Leather steel-toe safety boots	6403.40	€11/pair	High rate, protective footwear
Leather high-top boots	6403.51	€4.2/pair
Leather dress shoes	6403.59	€4.2/pair
Other leather shoes	6403.99	€1.8/pair
Textile athletic shoes	6404.11	€1.8/pair
Textile leather-soled shoes	6404.20	€4.2/pair
Synthetic leather shoes	6405.10	10%	Based on CIF value
Cloth shoes	6405.20	10%	Based on CIF value
Other material shoes (Like wooden)	6405.90	10%	Based on CIF value

 

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HS Codes and Tariff Rates for Shoes Imported from China to Russia

The HS codes and tariff rates for shoes imported from China to Russia as of February 21, 2025, based on the Eurasian Economic Union (EAEU) Common Customs Tariff and Russian customs policies. It includes background, methodology, classification, tariff calculations, and an example, ensuring importers have complete information.

 

The HS Code, established by the World Customs Organization (WCO), classifies shoes under Chapter 64. Russia, as an EAEU member (including Russia, Belarus, Kazakhstan, etc.), applies the unified CCT managed by the Eurasian Economic Commission (EEC). With no FTA between China and the EAEU, MFN rates apply. Post-2022 Russia-Ukraine conflict, Russia relaxed restrictions via “parallel imports,” but footwear tariffs remained stable at 15% or fixed amounts (€1.8-€11 per pair). VAT is 20%, and clearance involves processing fees.

 

Data sources:

• EAEU Common Customs Tariff (EAEU Tariff).
• Russian Federal Customs Service (ФТС России).
• Data based on 2023 tariffs, updated with 2024 policies, assumed unchanged for 2025, with no antidumping duties on Chinese shoes confirmed.

Tariff calculations use the CIF value (FOB value + freight + insurance), including tariffs (15% or fixed amounts), VAT (20%), and clearance fees. Fixed-amount tariffs (Like €4.2/pair) are in euros, converted to rubles at the clearance date exchange rate.

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Shoe Classification and HS Codes

Below are common shoe types, their 6-digit HS codes, and example 10-digit Russian codes:

HS Code	Description	Russia 10-Digit Example	Classification Notes
6401.10	Waterproof footwear with metal toe-caps	6401.10.00.00	Waterproof safety boots, rubber or plastic
6401.90	Other waterproof footwear	6401.90.00.00	Like rain boots
6402.12	Ski boots and cross-country ski footwear	6402.12.90.00	Rubber or plastic soles, sports use
6402.20	Footwear with upper straps fixed to sole	6402.20.00.00	Like flip-flops
6402.30/90	Other rubber or plastic shoes	6402.99.98.00	Includes high-top and low-top casual shoes
6403.19	Leather athletic shoes (rubber/plastic sole)	6403.19.90.00	Leather sports shoes
6403.20	Leather sandals	6403.20.00.00	Leather strap sandals
6403.40	Leather footwear with metal toe-caps	6403.40.00.00	Leather safety boots
6403.51	Leather footwear covering ankle	6403.51.90.00	Leather high-top boots
6403.59	Leather footwear not covering ankle	6403.59.90.00	Leather dress shoes
6403.99	Other leather footwear	6403.99.98.00	Other leather types
6404.11	Textile athletic shoes (rubber/plastic sole)	6404.11.90.00	Like running shoes, tennis shoes
6404.20	Textile footwear with leather soles	6404.20.90.00	Textile leather-soled shoes
6405.10	Footwear with leather or composition leather uppers	6405.10.00.00	Synthetic leather casual shoes
6405.20	Footwear with textile uppers	6405.20.00.00	Cloth shoes
6405.90	Other footwear	6405.90.00.00	Like wooden-soled shoes

 

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Tariff Rates

The table below lists MFN tariff rates for each shoe type:

Shoe Type	HS Code	MFN Tariff Rate	Remarks
Waterproof steel-toe safety boots	6401.10	€11/pair	High rate, protective footwear
Other waterproof shoes	6401.90	15%	Based on CIF value
Ski boots and cross-country ski footwear	6402.12	€1.8/pair	Sports footwear
Flip-flops	6402.20	15%	Based on CIF value
Other rubber or plastic shoes	6402.30/90	15%
Leather athletic shoes (rubber/plastic sole)	6403.19	€1.8/pair
Leather sandals	6403.20	€1.8/pair
Leather steel-toe safety boots	6403.40	€11/pair	High rate, protective footwear
Leather high-top boots	6403.51	€4.2/pair
Leather dress shoes	6403.59	€4.2/pair
Other leather shoes	6403.99	€1.8/pair
Textile athletic shoes	6404.11	€1.8/pair
Textile leather-soled shoes	6404.20	€4.2/pair
Synthetic leather shoes	6405.10	10%	Based on CIF value
Cloth shoes	6405.20	10%	Based on CIF value
Other material shoes (Like wooden)	6405.90	10%	Based on CIF value

 

Policy Implications

• No FTA Benefits: Without an FTA with the EAEU, MFN rates apply, with fixed amounts for protective footwear reflecting higher taxation.
• Parallel Imports: Post-2022 policies eased restrictions, but footwear tariffs remained unchanged.
• VAT: 20%, calculated on CIF + tariff, mandatory payment.
• Clearance Fees: Customs processing fee is 0.1%-1% of CIF (minimum 550 RUB), with broker fees varying by provider.

 

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Example Calculation: Leather Dress Shoes (HS 6403.59)

Assume importing 1,000 pairs of leather dress shoes:

• FOB Price: 20,000 USD (20 USD per pair)
• Freight: 800 USD
• Insurance: 200 USD
• CIF Value (USD): 20,000 + 800 + 200 = 21,000 USD
• Exchange Rate: 1 USD = 97 RUB (assumed)
• CIF Value (RUB): 21,000 × 97 = 2,037,000 RUB
• Tariff (€4.2/pair, 1 EUR = 105 RUB): 4.2 × 1,000 × 105 = 441,000 RUB
• Taxable Value (Post-Tariff): 2,037,000 + 441,000 = 2,478,000 RUB
• VAT (20%): 20% × 2,478,000 = 495,600 RUB
• Clearance Fees:
  • Customs Processing Fee: 0.1% × 2,037,000 = 2,037 RUB (minimum 550 RUB assumed, taken as 2,037 RUB)
  • Broker Fee: 10,000 RUB (assumed)
• Total Cost (RUB): 2,478,000 + 495,600 + 2,037 + 10,000 = 2,985,637 RUB
• Cost per Pair (RUB): 2,985,637 ÷ 1,000 ≈ 2,986 RUB (approx. 30.8 USD)

Importing shoes from China to Russia incurs MFN tariffs of 15% or €1.8-€11 per pair, plus VAT (20%) and clearance fees, significantly increasing costs beyond the FOB price. Importers should verify rates via EAEU Tariff and ФТС России for the latest updates.

 

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