Sourcing wood-soled leather clogs from China

Duty depends on the actual outer sole

Read from the UK Trade Tariff on 11 October 2026, heading 6405 covers other footwear. Its leather or composition-leather upper line carries 2% duty for goods from China, with no listed anti-dumping or countervailing duty or suspensions. The table shows clog styles using that same supplied line, rather than separate tariff subdivisions. For alternatives within the wider footwear range, see the moulded clog guide.

The line attaches CITES, cat-and-dog-fur and seal-product import controls. CITES-listed leather needs the relevant permits for movement between China and Great Britain; check the wood species too. Cat and dog fur, including products containing it, cannot be imported; confirm any domestic sales restrictions with the relevant authority. Seal products for commercial sale in Great Britain need a seal catch certificate; confirm with the relevant authority whether the intended trade qualifies for an exemption, including the Inuit and other indigenous communities’ exemption. Ask your broker to confirm the controls against the specified materials.

A wooden base does not settle classification if rubber tread is attached underneath. HMRC determines outer-sole material from the material with the most ground contact. Send underside photographs, upper composition and construction details to your broker to confirm the commodity code before ordering.

Specify the wood base and leather attachment

Specify the wood species, solid or laminated construction, grain direction, finish, footbed contour and rocker shape. Record leather species, thickness, finish and lining. Show how staples, nails or stitching secure the upper, including their positions and how exposed edges are finished. Identify any rubber tread separately rather than describing the whole base as wood.

Approve fitting samples across the size range, including toe clearance, instep pressure and heel retention. Confirm footwear composition labelling requirements with the relevant authority for the upper, lining and sock, and outer-sole materials. Ask the relevant authority to clarify your consumer product safety responsibilities as an importer. Confirm applicable UK REACH restrictions for skin-contact leather and dyed parts, and agree material checks through testing and certification.

Worked duty example

Illustrative example, not a quote: Illustrative mixed-size opening stock order of open-back wood-soled leather clogs; FOB and freight values are illustrative under 6405 10 00 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 2% is £62.70. Import VAT at 20% is charged on the customs value plus duty, £3,197.70, so it is £639.54. Import taxes total £702.24; a VAT-registered importer can usually reclaim the VAT, so the lasting cost is the £62.70 of duty. The import duty and VAT guide explains each step.

Inspection checklist

Wood: inspect for splits around upper fixings, splinters, uneven machining and rocking on a flat surface; compare footbed shape and finish with the approved sample.

Fixings: check that staples and nails are seated securely without exposed points; pull the upper at its attachment and inspect for leather tearing or wood cracking.

Fit and grip: measure internal length, try the agreed size samples and check instep clearance, heel retention and grip on the intended surfaces.

Leather and labels: check colour matching, finish transfer, lining seams and composition labels; inspect cartons for dampness or mould and record findings during quality inspection.

What goes wrong

Fixings close to the wood edge can split the base, while shallow staples can let the upper lift. Rough footbed edges catch socks, and inconsistent machining leaves a pair rocking or feeling different underfoot. A nominally correct size can still pinch because the rigid base and upper allow too little instep space.

Rubber tread added after sample approval changes both grip and the ground-contact material used for classification. Substituted leather or lining can also leave labels inconsistent with the goods. Compare production and arrivals with the approved construction, and resolve damp packaging, loose fixings or cracked bases before releasing stock.

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.