Sourcing wellington and rubber boots from China

A flat 16%

Read from the UK Trade Tariff on 25 September 2026, waterproof footwear of heading 6401 carried 16% duty on goods from China, with no anti-dumping measure. The heading covers boots whose uppers are neither fixed to the sole nor assembled by stitching, riveting, nailing, screwing or plugging, which in practice means moulded or vulcanised boots.

Stitched rubber or plastic footwear is in heading 6402, covered in the own-brand footwear guide; confirm the commodity code.

Safety boots, labels and chemicals

Rubber boots sold as safety footwear are personal protective equipment under Regulation (EU) 2016/425 as it applies in Great Britain. Safety footwear is tested to EN ISO 20345, which includes a 200 joule toecap, and all-rubber or all-polymer safety boots are marked S4 or S5. Ask for the type examination certificate, the test report and the declaration of conformity, and check the UKCA or CE marking.

The Footwear (Indication of Composition) Labelling Regulations 1995 require the material of the upper, the lining and sock, and the outer sole to be shown on the footwear. Under UK REACH Annex XVII, entry 51 limits the phthalates DEHP, DBP, BBP and DIBP in plasticised material to 0.1% by weight, which matters for PVC boots, and entry 50 limits eight PAHs in rubber or plastic parts in prolonged skin contact to 1 mg/kg each.

Worked duty example

Illustrative example, not a quote: 3,000 pairs of knee-high PVC wellington boots under 6401 99 00 10, invoiced at £18,000 free on board, with £2,500 of freight and insurance to the UK. The customs value is £20,500. Duty at 16% is £3,280. Import VAT at 20% is charged on the customs value plus duty, £23,780, so it is £4,756. Import taxes total £8,036; a VAT-registered importer can usually reclaim the VAT, so the lasting cost is the £3,280 of duty. The import duty and VAT guide explains each step.

What goes wrong

Wellingtons fail by leaking, cracking and smelling. Moulded boots leak at thin spots or where the mould joins, cheap rubber and PVC crack at the flex crease after a winter in the cold, and linings delaminate from the shell. Boots made with restricted plasticisers or recycled rubber smell strongly and can fail the phthalate or PAH limits, and sizes run small or inconsistent between moulds.

Ask for a phthalate and PAH test on the bulk material, water-test boots from each size, flex the forefoot and check for cracks, check toecaps on safety boots against the certificate, and measure foot length and calf width against your size chart. Pack boots with shape inserts so the shafts do not crease in the carton.

Cambridge China Bridge sources wellingtons, rubber safety boots and moulded outdoor footwear, with tests, labels and sizing agreed before the order. See how our sourcing service works.