HS Code for Footwear: Cyprus Tariff Classification Guide
Find the correct HS code for footwear imported into Cyprus. Shoes, boots, sandals, sports shoes & more. Duty rates and CN codes explained.
What is the HS Code for Footwear?
Footwear is classified under Chapter 64 of the Harmonized System. The chapter covers waterproof footwear (6401), footwear with outer soles and uppers of rubber or plastics (6402), footwear with outer soles of rubber/plastics and uppers of leather (6403), footwear with outer soles of leather (6404), and other footwear (6405). Import duty on footwear entering Cyprus from non-EU countries is typically 17%, making it one of the highest-duty consumer product categories. Rules of origin are important for footwear — the country where the upper is attached to the sole is generally considered the country of origin. Anti-dumping duties have historically been applied to leather footwear from China and Vietnam, though these have been subject to legal challenges.
Footwear is classified based on the material of the outer sole and upper: rubber/plastic sole with rubber/plastic upper (6402), rubber/plastic sole with leather upper (6403), leather sole with leather upper (6404), and textile upper (6405). The specific HS code also depends on whether the footwear covers the ankle and the intended use (sports, work, fashion).
Duty Rate Overview
Footwear duty rates vary by material. Sports footwear with textile upper (6404.11): 16.9%. Leather footwear (6403): 8%. Rubber/plastic footwear (6401–6402): 17%. Safety footwear with leather upper (6403.40): 8%. VAT at 19% applies to all footwear imports.
HS Code Examples for Footwear
| Product | HS Code (CN) | Description | Duty Rate | VAT | Verify |
|---|---|---|---|---|---|
| Leather dress shoes (men's) | 6403.59.91 | Footwear with leather uppers, covering the ankle, other | 8% | 19% | |
| Sports trainers (rubber sole, textile upper) | 6404.11.00 | Sports footwear, tennis shoes, basketball shoes, etc. | 16.9% | 19% | |
| Rubber Wellington boots | 6401.92.10 | Waterproof footwear, covering the ankle but not the knee, rubber | 17% | 19% | |
| Sandals (plastic sole and upper) | 6402.20.00 | Footwear with uppers of straps or thongs, rubber/plastic | 17% | 19% | |
| Safety boots (steel toecap) | 6403.40.00 | Footwear incorporating a protective metal toecap | 8% | 19% |
* Duty rates are indicative. Actual rates depend on origin and trade agreements.
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Frequently Asked Questions
What is the import duty on shoes imported to Cyprus?
Footwear duty rates vary by material. Leather footwear (Chapter 6403) attracts 8% import duty. Sports footwear with textile upper (6404.11) attracts 16.9%. Rubber/plastic footwear (6401–6402) attracts 17%. VAT at 19% also applies on the CIF value plus duty.
Are there anti-dumping duties on footwear from China?
The EU has historically imposed anti-dumping duties on leather footwear from China and Vietnam, though these measures have been subject to legal challenges and changes. Always check the current TARIC database for the specific CN code of your footwear product.
How is footwear origin determined for customs purposes?
For footwear, the country of origin is generally the country where the upper is attached to the sole (the assembly operation). Footwear assembled in China from components sourced elsewhere is considered of Chinese origin.
What is the HS code for sports shoes?
Sports shoes (trainers, tennis shoes, basketball shoes) with textile uppers are classified under HS 6404.11.00. The import duty rate is 16.9% and VAT at 19% applies. Sandals and footwear with plastic uppers (6402) attract 17%.
Can I import footwear duty-free when moving to Cyprus?
Used personal footwear can be imported duty-free under Transfer of Residence (TOR) relief when permanently relocating to Cyprus from a non-EU country, as part of your household goods, provided the items have been in your personal use for at least 6 months.
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Important Disclaimer
The duty rates, HS codes, and tariff information on this page are provided for general guidance only and are based on the EU Common Customs Tariff (TARIC) as at the date of publication. Actual rates applicable to your shipment may differ depending on the country of origin, applicable EU trade agreements (preferential rates), anti-dumping or countervailing measures, tariff suspensions, tariff-rate quotas, and any subsequent amendments to EU legislation. Rates are subject to change without notice. This information does not constitute professional customs or legal advice. P. Panagi & Sons Ltd accepts no liability for errors, omissions, or reliance on this information. Always verify current rates using the official Cyprus Customs Tariff Browser or contact a licensed customs broker before making commercial decisions.
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