Sourcing leather sandals from China
Leather sandals from China carry UK duty of 4% to 8% across the selected codes. Sole material, strap construction and insole length decide the classification. Confirm composition-label requirements for footwear sold in the UK, including the upper, lining and sock, and outer-sole materials, with the relevant authority. Cambridge China Bridge sources leather sandals.
Leather sandal duty and material controls
Heading 6403 covers leather uppers with outer soles of rubber, plastics, leather or composition leather. Read from the UK Trade Tariff on 29 September 2026, the selected leather sandal lines carried 4% to 8% duty for goods from China, with no listed anti-dumping or countervailing duty and no listed suspensions.
The selected lines attach CITES import and export controls and seal-product import controls; some leather-soled lines also attach cat-and-dog-fur controls. CITES-listed leather needs the relevant permits for movement between China and Great Britain. Seal products for sale in Great Britain must qualify under the Inuit and other indigenous communities’ exemption and have a seal catch certificate. Cat and dog fur, including products containing it, cannot be imported, exported or placed on the UK market.
Send your broker the leather species, sole material, strap layout, ankle coverage, sole-and-heel height and measured insole length to confirm the commodity code. Ask the broker to confirm the attached controls against the actual materials. For synthetic-upper alternatives, see rubber and plastic sandals.
| Goods | Commodity code | Duty | Anti-dumping or countervailing duty on China |
|---|---|---|---|
| Leather soles; leather straps across instep and around big toe | 6403 20 00 00 | 8% | None |
| Leather soles; strap or cut-out uppers; sole and heel combined over 3 cm | 6403 59 11 00 | 4% | None |
| Other leather-soled strap sandals; insoles under 24 cm | 6403 59 31 00 | 8% | None |
| Other leather-soled strap sandals for men; insoles at least 24 cm | 6403 59 35 00 | 8% | None |
| Other-soled leather strap sandals; insoles under 24 cm | 6403 99 31 00 | 8% | None |
| Other-soled leather strap sandals, not men's or women's; insoles at least 24 cm | 6403 99 33 00 | 8% | None |
| Other-soled leather strap sandals for men; insoles at least 24 cm | 6403 99 36 00 | 8% | None |
| Other-soled leather strap sandals for women; insoles at least 24 cm | 6403 99 38 00 | 4% | None |
Specify leather, straps and the size run
Specify the animal species, leather finish and thickness, lining, footbed, sole material and attachment method. Draw the strap positions, buckle adjustment and toe-post shape. Agree the size allocation and fit against approved samples, including strap clearance over the instep. Keep an approved colour sample for matching leather panels and pairs.
Confirm footwear composition-label requirements for the upper, lining and sock, and outer-sole materials with the relevant authority. Match the artwork to the agreed construction. Confirm the applicable UK REACH restrictions for chromium VI in skin-contact leather and certain azo dyes in leather and textile parts with the relevant authority. Agree testing of the actual straps, lining and colours through testing and certification. Importers are responsible for ensuring consumer products are safe.
Worked duty example
Illustrative example, not a quote: Illustrative mixed-size order of women's leather strap sandals; values are illustrative, not a quotation under 6403 99 38 00, invoiced at £3,000 free on board, with £135 of freight and insurance to the UK. The customs value is £3,135. Duty at 4% is £125.40. Import VAT at 20% is charged on the customs value plus duty, £3,260.40, so it is £652.08. Import taxes total £777.48; a VAT-registered importer can usually reclaim the VAT, so the lasting cost is the £125.40 of duty. The import duty and VAT guide explains each step.
Inspection checklist
Fit: measure insoles and compare strap placement, toe-post comfort and buckle adjustment with approved fitting samples across the size run.
Construction: check strap anchoring, stitching, buckle edges and sole bonding; flex production pairs and inspect for lifting or cracking.
Leather: check left-to-right colour matching, rubbing marks, finish transfer and rough strap edges; match chemical reports to the supplied materials.
Labels and packing: check composition labels against the specification, pair sizes and carton allocation; inspect for damp packaging, mould and crushed footbeds.
What goes wrong
A sandal can match the nominal shoe size yet pinch across the instep because the straps were graded poorly. Toe posts can rub, buckle edges can catch skin, and strap anchors can pull out. Sole separation and colour differences between leather panels also cause returns. Approve fit and construction together before accepting production.
Damp leather and cartons can develop mould in transit. A substituted lining or sole can also leave the composition label and customs description inconsistent with the goods. Compare arrivals with the approved sample and specification before releasing stock; the quality inspection guide explains how to record defects.
Cambridge China Bridge sources these products for UK businesses, checking the factory and the documents before shipment. See factory verification.
Frequently asked questions
What is the UK import duty on leather sandals from China?
The selected lines carried 4% to 8% duty on 29 September 2026, with no listed anti-dumping or countervailing duty or suspensions. Confirm the code for the sole, straps and insole length.
What labels do leather sandals need?
Confirm with the relevant authority what composition labelling is required for the upper, lining and sock, and outer sole. Agree the artwork against the actual materials before production.
Do leather sandals need chemical testing?
Confirm the applicable UK REACH restrictions on chromium VI in skin-contact leather and certain azo dyes with the relevant authority. Agree testing that covers the actual strap leather, lining and colours.
How do I check sandal sizing before ordering?
Approve fitting samples across the intended size run. Compare insole length, instep clearance, strap positions, toe-post comfort and buckle adjustment, rather than relying on the printed size.