How to export leather shoes from the UK to China
Start by classifying each shoe model and agreeing the import route with your Chinese buyer. Chinese MFN duty varies by tariff line, and import VAT adds to landed cost. Cross-border retail eligibility covers only part of the range and carries a wildlife-species restriction. Cambridge China Bridge's own staff in China find and check Chinese importers and distributors for UK brands.
Match the shoe model to the import route
Leather shoes and boots need classification by model before you agree an import route. Give the buyer the upper and outer-sole materials, ankle coverage and intended use, and have its customs broker confirm the Chinese tariff line and entry requirements. The largest UK export line was 64039993 at £23.8m under HS 640399 in 2025; that is the code total, rather than sales of your particular shoe type.
For UK exports under HS 6403-6405 (11 subheadings): HMRC recorded £28.9m of UK goods exports to mainland China under 11 HS6 subheadings in 2025 (2024: £28.8m, +0.4%).
UK exports under HS 6403-6405 (11 subheadings) to Hong Kong were £11.0m in 2025. Exports to mainland China from January to July 2026 were £18.6m against £14.9m in the same months of 2025 (+25.2%).
Use the Chinese tariff line to price the order
The listed Chinese tariff lines have the MFN rates below. Do not apply one footwear rate across your collection: sports footwear, leather-soled models and other constructions sit on different lines. Duty and import VAT add to the buyer's landed cost and therefore shape the price it can offer you.
Import VAT is 13%, except where a reduced rate or special rule applies. It is calculated on the customs value plus customs duty plus consumption tax, multiplied by the applicable VAT rate. The importer's customs broker or adviser confirms whether consumption tax applies to these shoes. Use the confirmed classification and tax treatment when negotiating the wholesale price.
| Chinese tariff line | Rate |
|---|---|
| 64031200 | 14% |
| 64031900 | 10% |
| 64032000 | 14% |
| 64034000 | 14% |
| 64035111 | 8% |
| 64035119 | 8% |
| 64035191 | 8% |
| 64035199 | 8% |
| 64035900 | 8% |
| 64039111 | 8% |
| 64039119 | 8% |
| 64039191 | 8% |
| 64039199 | 8% |
| 64039900 | 8% |
| 64051010 | 12% |
| 64051090 | 12% |
| 64052000 | 10% |
| 64059010 | 6% |
| 64059090 | 6% |
Prepare the UK export declaration
For exports from England, Scotland or Wales, you need a GB EORI number and the correct UK commodity code for each model. The online export declaration needs the value, weight, packaging, destination, transport details and invoice and packing-list references. Agree who will make it before dispatch, and give the carrier the invoice and any applicable export licences or certificates.
Check the limited cross-border retail option
The cross-border retail import list covers only part of this range. The matched Chinese lines are 64031200, 64031900, 64032000, 64035111, 64035119 and 64035191. Do not assume that another boot line, or the ordinary-shoe line 64039900, qualifies because a neighbouring footwear line appears.
Each matched entry excludes goods listed in the wildlife-species import and export catalogue unless the specified proof of a species outside that catalogue can be provided from China's endangered-species import and export management office. Identify the leather species and have the buyer's customs broker resolve this remark before choosing cross-border retail.
Listed goods imported through bonded 1210 or direct 9610 channels are supervised as personal-use articles, with first-import licence, registration and filing requirements disapplied, subject to epidemic-area and emergency-risk exceptions. They may not be resold. The overseas business bears the main product-quality and safety responsibility and must appoint a mainland-registered company to register with customs, declare truthfully and share civil liability.
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Find and check the Chinese buyer before committing stock
Our own staff in China find and check Chinese importers and distributors for UK brands. If an importer has already approached you, our staff in China check that company before stock is sent or anything is signed. Use our export-to-China service to arrange that work around your proposed footwear range.
We prepare registration and label work with licensed partners in China and check requirements with them. The importer of record and, where required for the route, the cross-border e-commerce agent remain licensed-partner roles in China; the brand's own filings stay the brand's. Agree the proposed route and the responsibilities before committing to an order.
Frequently asked questions
Do all leather boots use the same Chinese tariff code?
No. Leather-soled ankle-covering footwear has several 640351 lines, while other constructions have different lines. Give the importer the upper, sole and ankle-coverage details for each model.
Can I sell leather shoes through cross-border retail?
Only part of the range is listed: 64031200, 64031900, 64032000, 64035111, 64035119 and 64035191. Each carries a wildlife-species exclusion with a specified proof exception. Consumer purchases are for personal use and may not be resold.
Is import VAT calculated on the shoe invoice alone?
Import VAT uses customs value plus customs duty plus consumption tax, multiplied by the applicable rate. The standard rate is 13%; the importer's adviser confirms whether consumption tax applies to these shoes.
Do I need an EORI to export shoes from Great Britain?
Yes. Exports from England, Scotland or Wales need a GB EORI number. The declaration also needs the correct footwear commodity code, shipment details and invoice and packing-list references.