Sports Shoes: EU import duty and HS code
Sports shoes are among the highest-duty consumer goods, and the upper material drives classification.
Typical duty
16.9%
HS code
6404.11.00
Duty relief
≤ €150 goods value
Landed cost across destinations
Based on €1,000 of goods plus €100 freight. Duty applies because the goods value exceeds €150.
| Destination | Duty | Import VAT | Total landed |
|---|---|---|---|
| Germany | €169.00 | €241.11 | €1,510.11 |
| France | €169.00 | €253.80 | €1,522.80 |
| Netherlands | €169.00 | €266.49 | €1,535.49 |
| Italy | €169.00 | €279.18 | €1,548.18 |
| Spain | €169.00 | €266.49 | €1,535.49 |
| Belgium | €169.00 | €266.49 | €1,535.49 |
| Austria | €169.00 | €253.80 | €1,522.80 |
| Ireland | €169.00 | €291.87 | €1,560.87 |
| Portugal | €169.00 | €291.87 | €1,560.87 |
| Finland | €169.00 | €323.60 | €1,592.60 |
Duty by tariff line
Sports Shoes is not one tariff line. Under 6404.11.00 the EU applies 1 lines with rates from 16.9% to 16.9%. Which one applies depends on the material, construction or specification.
| Rate | Tariff line description |
|---|---|
| 16.9% | Sports footwear; tennis shoes, basketball shoes, gym shoes, training shoes and the like |
Notes for sports shoes
- Textile-upper sports shoes sit at 16.9%; leather-upper shoes fall under 6403 at around 8%.
- Anti-dumping duties have applied to certain footwear origins —check the measure list.
These are planning figures, not a binding tariff ruling. Origin-based measures (anti-dumping, preferential rates) can change the result.
Sports Shoes FAQ
Why is footwear duty higher than clothing?
Footwear is a protected EU sector; MFN rates run from about 5% to 16.9% depending on materials and construction.
Can I reduce duty by changing the country of origin?
Only if the goods genuinely qualify under a trade agreement's origin rules; simple assembly is usually not enough.