Sourcing PVC jelly shoes from China
PVC jelly shoes from China carry 16% UK duty across the relevant lines of heading 6402, so there is no rate variation within this selection. Confirm footwear composition-label requirements for the upper, lining and sock, and outer sole materials with the relevant authority. Agree fit, flexibility and strap strength before production. Cambridge China Bridge sources PVC jelly shoes.

UK duty on PVC jelly shoes
Heading 6402 covers footwear with outer soles and uppers of rubber or plastics. For PVC jelly shoes, distinguish strap or cut-out uppers from other uppers, and record whether the shoe covers the ankle. The table covers styles that do not cover the ankle. See the wider rubber and plastic sandals guide.
Read from the UK Trade Tariff on 7 October 2026, all selected lines carried 16% duty for goods from China. The supplied tariff records show no anti-dumping or countervailing duty, suspension or attached import control on these selected lines. Elsewhere in the heading, the tariff attaches fluorinated greenhouse gas and cat and dog fur controls; confirm their requirements with your customs broker if considering those lines.
Send your broker photographs, upper and sole materials, construction details, combined sole and heel height, and measured insole length. Confirm the commodity code for each design rather than classifying every jelly shoe by its sales name.
| Goods | Commodity code | Duty | Anti-dumping or countervailing duty on China |
|---|---|---|---|
| Plastic strap or cut-out shoes, sole and heel combined over 3 cm | 6402 99 31 00 | 16% | None |
| Other plastic strap or cut-out shoes | 6402 99 39 00 | 16% | None |
| Other plastic-upper shoes, insoles under 24 cm | 6402 99 91 00 | 16% | None |
| Other plastic-upper shoes, insoles at least 24 cm, not identifiable by sex | 6402 99 93 00 | 16% | None |
| Other men's plastic-upper shoes, insoles at least 24 cm | 6402 99 96 00 | 16% | None |
| Other women's plastic-upper shoes, insoles at least 24 cm | 6402 99 98 00 | 16% | None |
Specify the PVC compound, fit and straps
Record the PVC compound, plasticiser formulation, colour, transparency, glitter or other inclusions, surface finish and permitted material changes. Agree flexibility against an approved sample, including the strap roots and toe cage. Specify internal length, width, instep space, fastening adjustment and the quantity required in each size and colour.
For sale in Great Britain, UK REACH applies generally to substances in articles, and its restrictions can limit or prohibit substances. Ask a laboratory to assess the applicable restrictions for the actual compound, pigments and decorations, and agree testing and certification before production.
Confirm footwear composition-label requirements for the upper, lining and sock, and outer sole materials with the relevant authority, including how to identify materials where a component contains a mixture. Approve the label artwork alongside the material specification.
Worked duty example
Illustrative example, not a quote: Illustrative mixed-size order of PVC jelly shoes; values are not a quotation under 6402 99 39 00, invoiced at £7,000 free on board, with £1,480 of freight and insurance to the UK. The customs value is £8,480. Duty at 16% is £1,356.80. Import VAT at 20% is charged on the customs value plus duty, £9,836.80, so it is £1,967.36. Import taxes total £3,324.16; a VAT-registered importer can usually reclaim the VAT, so the lasting cost is the £1,356.80 of duty. The import duty and VAT guide explains each step.
Inspection checklist
Fit and pairing: measure internal length and width across the size run, check size markings, and compare left and right shoes with the approved fitting samples.
Moulding and fastenings: check for sharp flash, incomplete filling, bubbles and cracks at strap roots. Flex straps, operate buckles and check decorative attachments using agreed acceptance criteria.
Colour and surface: compare paired shoes and production colours with approved samples. Check transparency, glitter distribution, tackiness, staining and deformation after unpacking.
Labels and records: check composition labels against the actual materials, match laboratory reports to the supplied compound and colours, and compare carton contents with the packing list during quality inspection.
What goes wrong
A matching colour can hide a different compound. Jelly shoes may arrive harder or softer than the sample, with straps that tear at their roots, buckles that pull through, or moulding flash that rubs the foot. Packing pressure can distort toe cages and heel straps. Compare unpacked production pairs with retained samples and investigate material changes before accepting the batch.
A smooth sole needs more than an appearance check: agree grip testing for the intended surfaces and use. UK importers and sellers are responsible for consumer product safety. Keep supplier-identification records so the origin of stock can be traced, and investigate safety concerns before releasing affected shoes for sale.
Cambridge China Bridge sources these products for UK businesses, checking the factory and the documents before shipment. See factory verification. For own-brand ranges, see sourcing for brands.
Frequently asked questions
What is the UK import duty on PVC jelly shoes from China?
The relevant lines in heading 6402 carry 16% duty in the supplied tariff snapshot. The selected lines show no anti-dumping or countervailing duty and no suspension.
Which commodity code covers jelly sandals?
Strap or cut-out plastic uppers may fall under 6402 99 31 00 or 6402 99 39 00, depending on combined sole and heel height. Confirm the construction with your customs broker.
Do PVC jelly shoes need composition labels?
Confirm the composition-label requirements for the upper, lining and sock, and outer sole with the relevant authority. Match the artwork to the actual construction, including any separate insole or lining.
What should I check before ordering jelly shoes?
Approve fit across the size run, compound and colour, strap flexibility, buckle attachment, moulding finish and packing. Agree chemical and grip testing for the intended product and market.