Importing footwear is a recurring need among fashion distributors, wholesalers, e-commerce platforms, and retail chain owners in Vietnam – particularly as imported footwear from China, Taiwan, Italy, and ASEAN countries continues to account for an increasingly significant share of consumer goods imports.
Many businesses only begin researching footwear import procedures after the container has already arrived at port – only to discover missing Vietnamese supplementary labels, incorrect HS code declarations, or children’s footwear in the shipment without quality test results, leading to prolonged container storage costs and the risk of administrative penalties.
This article by 3W Logistics presents the complete process of importing footwear in accordance with current regulations – covering product classification, HS codes, quality inspection requirements, documentation, tax calculation, and real-world risks from the perspective of a freight forwarder with over 10 years of experience handling consumer goods and fashion imports.
1. What are the conditions for importing footwear?
Footwear in general is not on the list of prohibited imports and does not require a specialized import license. However, footwear import procedures still require compliance with several important conditions depending on the specific product group, which businesses must understand before placing orders:
| Product Group | Examples | Special Requirements |
|---|---|---|
| General adult footwear | Sneakers, sandals, leather shoes, high heels, flip-flops… | No specialized license required; mandatory Vietnamese supplementary label before market distribution per Decree 43/2017/NĐ-CP |
| Children’s footwear (under 36 months) | First-walker shoes, infant sandals, children’s canvas shoes, toddler sandals… | Product safety quality inspection required under QCVN 21:2015/BCT — testing for harmful substances, heavy metals, and mechanical durability |
| Protective/safety footwear | Steel-toe shoes, rubber boots, anti-slip shoes, insulated footwear… | Must meet technical standards under Ministry of Labour regulations; conformity certification required before use |
| General sandals and slippers | Plastic sandals, rubber sandals, EVA foam slippers, sports sandals… | No mandatory sector-specific inspection; follow standard footwear import procedures as for general consumer goods |
Practical note: The quality inspection requirement for children’s footwear under 36 months is a step that the majority of first-time importers completely overlook. In footwear import procedures, if a shipment contains both adult and children’s footwear, two separate documentation streams must be handled for the same shipment. This must be planned before signing the supplier contract – it cannot be addressed retroactively once goods have arrived at port.
2. HS Code and import duties for footwear
Accurate HS code classification is the most critical and most error-prone step in footwear import procedures. Footwear falls primarily under Chapter 64 of the Import-Export Tariff Schedule, classified according to the material of the upper (leather, textile, rubber, plastic) rather than by commercial name or intended use.
| Footwear Type | Reference HS Code | Reference MFN Duty |
|---|---|---|
| Men’s low-cut leather shoes (leather upper, rubber/plastic outsole, not covering ankle) | 6403.99.90 | 30% |
| High-ankle leather boots (leather upper, rubber/plastic outsole, covering ankle) | 6403.91.90 | 30% |
| High heels, women’s fashion shoes (leather upper, leather outsole, low-cut) | 6403.59.90 | 30% |
| Sneakers, casual athletic shoes (textile upper, rubber outsole — non-sports-specific) | 6404.19.90 | 30% |
| Specialist sports footwear (tennis, running, gym — textile upper, rubber outsole) | 6404.11.90 | 30% |
| Rubber or plastic sandals (low-cut, not covering ankle) | 6402.99.90 | 30% |
| Flip-flops, EVA foam slippers (plastic/rubber sole and upper, not covering ankle) | 6402.99.90 | 30% |
| Rubber or plastic boots, ankle-high and above (fully rubber/plastic construction) | 6401.92.90 | 30% |
| Rubber or plastic boots, other types (not covering ankle) | 6401.99.90 | 30% |
| Children’s footwear (plastic/rubber upper, low-cut) | 6402.99.90 | 30% |
| Children’s footwear (textile upper, rubber outsole) | 6404.19.90 | 30% |
| Steel-toe shoes, safety/protective footwear (leather upper, metal toe cap) | 6403.40.00 | 30% |
| Safety/protective footwear (plastic/rubber upper, metal toe cap) | 6402.99.10 | 30% |
Each footwear category – differentiated by classification type, age group, material, and construction method – carries a different HS code. Do not attempt to determine HS codes based solely on product name. Authoritative lookup tools include:
- Vietnam General Department of Customs: customs.gov.vn – search by name or code
- VNACCS/VCIS system: Look up directly during electronic declaration
- HS classification consultation: Importers may submit a written request to the provincial/city Customs Department for pre-import HS code confirmation to avoid future disputes
- HS Code lookup system: https://caselaw.vn/tra-cuu-ma-hs – search by name or code
Important note on footwear HS codes: Classification is based on the material of the upper – not commercial trade names (sneaker, loafer, pump, etc.) and this is the core classification rule of Chapter 64. The same sports shoe style with a leather upper falls under heading 6403; with a textile upper it falls under 6404. This is the most common error in footwear import procedures that leads to customs reclassification and duty differential clawbacks.
Import duty rates for footwear by country of origin
| Origin | Applicable C/O | Import Duty | Notes |
|---|---|---|---|
| China | C/O Form E (ACFTA) | 0–15% | The largest footwear source market; C/O Form E delivers substantial savings versus the MFN rate of 20–30% – the single most important cost-saving document in footwear import procedures |
| Thailand, Indonesia, Cambodia (ASEAN) | C/O Form D (ATIGA) | 0–5% | Many brands manufacture footwear in ASEAN; significant ATIGA preferential rates available |
| Italy, EU | C/O Form EUR.1 (EVFTA) | 0–10% | Premium Italian and Spanish leather shoes; EVFTA scheduled to reduce to 0% over 7–10 years from 2020 |
| Taiwan | No bilateral FTA | 20–30% (MFN) | No FTA with Vietnam – full MFN duty applies; importers must factor the correct duty cost into their landed price calculations during negotiation |
3. Documentation for footwear import procedures
The complete documentation set for footwear import procedures consists of commercial documents prepared before the goods ship and specialized documentation for children’s footwear.
Absolute consistency across all documents is a non-negotiable requirement – even a minor discrepancy in the goods description between the Invoice and the Packing List is sufficient for customs to demand a full physical inspection of the shipment, extending clearance time and generating significant additional costs.
| Document | When to Prepare | Key Notes |
|---|---|---|
| Sales Contract | Before placing deposit | Clearly state footwear type, upper material, outsole material, size range, colors, technical specifications, Incoterms, and a clause requiring C/O; also specify labeling requirements |
| Commercial Invoice | Before shipment | Must include full detail: footwear type, upper material and outsole material, gender, age group, unit price per SKU – generic descriptions such as “footwear” or “shoes” are insufficient for customs to determine the correct HS code |
| Packing List | Before shipment | Detail per carton: footwear type, color, size, number of pairs, weight — footwear shipments typically carry many SKUs, and a vague Packing List commonly triggers full physical inspection of the entire lot |
| Bill of Lading / AWB | After goods are loaded | Cargo description should specify the main footwear type in the shipment; consignee must match exactly the company’s registered business name on the customs declaration – no abbreviations or variations |
| C/O under the applicable FTA | Supplier applies before shipment | Must be included as a contractual requirement from the outset; for goods from China, C/O Form E can save 10–15% in import duty – verify that the C/O matches the Invoice and B/L 100% before accepting it |
| Vietnamese supplementary label | Before market distribution | Per Decree 43/2017/NĐ-CP: must include product name, main materials, size, country of origin, and importer name in Vietnamese; may be affixed before customs clearance or before goods are placed on sale |
| Quality test results (children’s footwear under 36 months) | Before goods arrive at port | Mandatory under QCVN 21:2015/BCT; testing must be conducted at a Ministry of Industry and Trade-designated laboratory; results typically take 10–20 working days depending on the laboratory and number of test parameters |
| Electronic customs declaration (VNACCS) | Once all documents are ready | Declare the correct HS code for each footwear group by upper material; mixed-product shipments require multiple line items on the same customs declaration |
4. Step-by-step footwear import process
Step 1: Determine HS codes and import conditions before placing the order
Before contacting any supplier, importers must accurately identify the HS code for each footwear type in the shipment based on the upper material and outsole material – not by commercial name or design.
At the same time, confirm whether the shipment includes children’s footwear for those under 36 months, in order to prepare the specialized quality inspection documentation well in advance. This is the foundational step that determines the entire footwear import procedure roadmap.
Step 2: Send quality testing samples (for children’s footwear under 36 months)
If the shipment includes children’s footwear for those under 36 months, importers must send samples to Vietnam for testing at a Ministry of Industry and Trade-designated laboratory under QCVN 21:2015/BCT. Only after obtaining a passing test result should the main production order be placed.
Testing typically takes 10–20 working days depending on the laboratory and the number of test parameters required.
Step 3: Sign the contract and request C/O from the supplier
After receiving test results (or confirming that no sector-specific inspection is required), the importer signs the formal contract and includes an explicit clause requiring C/O under the applicable FTA. For goods sourced from China, C/O Form E is the top priority.
The contract should also specify upper material and outsole material to prevent the supplier from substituting materials – a material change triggers a change in HS code and duty rate, and also invalidates any existing test results.
Step 4: Shipping and appropriate packaging
Footwear is typically shipped by sea as LCL or FCL depending on volume. For multi-SKU shipments, require the supplier to pack by footwear type, color, and size separately, and label each carton with barcode or SKU code on the outside. Premium leather shoes require moisture-resistant inner packaging and should not be stacked too many layers deep, to avoid deforming the upper – which affects actual product quality upon warehouse arrival.
Step 5: Customs declaration and inspection at port of entry
When goods arrive at port, the forwarder files a VNACCS declaration with the correct HS code for each upper material group. Ordinary adult footwear shipments may be assigned to the green channel (immediate clearance) if documentation is complete and the importer has a good compliance record.
Shipments containing children’s footwear will be assigned to the yellow or red channel pending quality test result verification. Customs also pays particular attention to shipments bearing well-known brand names – without valid authorization documents, the entire lot may be detained for intellectual property infringement investigation.
Step 6: Clearance, duty payment, supplementary labeling, and delivery to warehouse
Upon completion of inspection, customs confirms the duty liability. The importer pays import duty and 10% VAT, receives the Delivery Order, and arranges transport to the warehouse. Vietnamese supplementary labels per Decree 43/2017/NĐ-CP must be affixed to each pair of shoes or shoebox before distribution to market – mandatory information includes: product name, main materials, size, country of origin, and the name of the Vietnam importer.
5. How to calculate import duties for footwear
Example: A shipment of textile-upper sports shoes imported from China, CIF value USD 18,000, HS code 6404.11.00, MFN duty 25%, ACFTA duty 12%:
| Tax Item | Without C/O Form E (MFN 25%) | With C/O Form E (ACFTA 12%) |
|---|---|---|
| CIF Value | USD 18,000 | USD 18,000 |
| Import duty | 25% × 18,000 = USD 4,500 | 12% × 18,000 = USD 2,160 |
| VAT (10%) | 10% × (18,000 + 4,500) = USD 2,250 | 10% × (18,000 + 2,160) = USD 2,016 |
| Total duties payable | USD 6,750 (~VND 172 million) | USD 4,176 (~VND 106 million) |
| Savings with C/O Form E | USD 2,574 (~VND 66 million) – over 38% of total duties payable, simply by requesting one C/O document from the Chinese supplier at no additional cost. | |
From 3W Logistics’ hands-on experience: In footwear import procedures, we most commonly see two compounding issues among first-time importers: first, declaring an entire shipment under a single HS code by mistakenly treating “sports shoes” as one unified group – in reality, sports shoes with a leather upper (HS 6403) and a textile upper (HS 6404) have completely different duty rates and classification rules; customs reclassifies and pursues the full duty differential. Second, no C/O Form E is available because it was never requested upfront – on a shoe shipment valued at USD 18,000, the duty gap of over USD 2,500 is entirely avoidable. These two mistakes occurring simultaneously in the same shipment is something we see regularly among first-time footwear importers. – Ms. Apple, CCO, 3W Logistics
6. Common risks in footwear import procedures
| Risk | How It Manifests | How to Prevent It |
|---|---|---|
| Incorrect HS code due to misidentifying upper material | Customs reclassifies based on actual material – duty differential clawback, administrative penalty, and significantly extended clearance time | Determine the HS code based on upper material and outsole material per Chapter 64 classification rules; consult an experienced forwarder or request an advance ruling for products with ambiguous classification |
| Missing quality test results for children’s footwear | Shipment containing children’s footwear for under 36 months is held at port pending testing – container storage costs accumulate for 10–20 days and goods risk being returned if they fail to meet standards | Send test samples and obtain a passing result before placing the main production order; ship children’s footwear as a separate independent lot if test results are not yet in hand |
| Importing counterfeit branded footwear | Customs detects Nike, Adidas, Gucci, or other logos without valid authorization – shipment detained for intellectual property investigation, potential destruction of entire lot, and heavy penalties | Only import branded footwear with a valid authorization letter; importing unbranded goods or goods under the importer’s own brand is a significantly safer approach |
| No C/O – paying full MFN duty | Importer pays MFN duty at 20–30% instead of 0–15% FTA rate – the gap is especially significant on high-value footwear shipments from China | Include C/O Form E as a contractual requirement from the outset; for Taiwan (no FTA), factor the full MFN duty cost accurately into the landed price during supplier negotiation |
| Missing Vietnamese supplementary label at point of sale | Market surveillance inspects retail premises and finds footwear without Vietnamese supplementary labels – administrative fine, mandatory product recall from sales points, and reputational damage | Prepare supplementary labels compliant with Decree 43/2017/NĐ-CP; affix labels to all products at the warehouse before goods are dispatched to sales points – never ship unlabeled stock |
FAQ – Frequently asked questions about footwear import procedures
Question 1: What documents are required for footwear import procedures?
The complete documentation set includes:
- Sales Contract
- Commercial Invoice (specifying upper material, outsole material, size, color, gender, and unit price per SKU)
- Detailed Packing List per carton
- Bill of Lading or AWB
- C/O under the applicable FTA, Vietnamese supplementary labels, and an electronic customs declaration filed through VNACCS. For children’s footwear under 36 months, add a quality test result issued under QCVN 21:2015/BCT by a Ministry of Industry and Trade-designated testing body.
Question 2: Do imported children’s footwear require quality inspection?
Yes — mandatory for children’s footwear for those under 36 months under QCVN 21:2015/BCT. Importers must submit samples to a designated testing body and obtain a passing result before the main shipment arrives at port. Adult footwear is not subject to mandatory sector-specific inspection. This is the single most important distinction in footwear import procedures by end-user age group.
Question 3: What are the import duty rates for footwear from China?
The standard MFN rate is 20–30% depending on the HS code. With a valid C/O Form E under the ACFTA agreement, the rate drops to 0–15% depending on the product group. In addition to import duty, importers pay 10% VAT calculated on the CIF value plus import duty. On a shipment valued at USD 18,000, the savings from C/O Form E can exceed USD 2,500.
Question 4: How is the HS code for footwear determined?
Under the Chapter 64 classification rules of the Import-Export Tariff Schedule, the HS code for footwear is determined by the material of the upper (leather, rubber, plastic, textile, synthetic leather…) and the outsole material — not by commercial trade name, design, or intended function. This is the most fundamental principle in footwear import procedures that businesses handling their own declarations most frequently get wrong.
Question 5: How long do footwear import procedures take?
For standard adult footwear with a complete documentation set, customs clearance at port typically takes 3–7 working days. For children’s footwear requiring sector-specific inspection, if test results are already in hand, add 3–5 days for verification; if not, add a further 10–20 days. Total lead time from order placement to warehouse receipt (by sea from China) is typically 25–45 days depending on the port of origin and vessel frequency.
How 3W Logistics supports footwear import procedures
As a freight forwarding company registered as an OTI-NVOCC with FMC Bond (Federal Maritime Commission) and with over 10 years of experience handling consumer goods and fashion imports, 3W Logistics provides end-to-end services for businesses navigating footwear import procedures – from advisory on product classification and import conditions through to delivery at the distribution warehouse.
- HS code classification advisory by upper material and import condition review before ordering: Identify the correct HS code for each material group; determine whether any items fall under mandatory sector-specific inspection; calculate actual duty costs with and without C/O so businesses have accurate numbers before negotiating prices with suppliers.
- Sample coordination and quality testing follow-up for children’s footwear: Connect clients with Ministry of Industry and Trade-designated testing laboratories; monitor progress to ensure passing results are in hand before the main shipment arrives at a Vietnamese port.
- Support for suppliers in issuing the correct FTA C/O: Guide Chinese suppliers through the correct ACFTA C/O Form E application process, EU suppliers through EUR.1, and ASEAN suppliers through Form D; verify the received C/O against the Invoice and B/L for 100% consistency before acceptance, preventing rejection of preferential duty treatment at customs declaration.
- Freight booking and transport from major footwear source markets: Arrange FCL or LCL from Guangzhou, Fujian, Chengdu, and other Chinese ports, as well as Italy, Spain, and Thailand, to Hai Phong, Da Nang, and Cat Lai (Ho Chi Minh City) on optimized sailing schedules at competitive rates.
- Electronic customs declaration (VNACCS) by individual HS code: File separate HS codes for each footwear group by upper material; monitor channel assignment and coordinate rapid response when customs requests physical inspection or supplementary documentation at the port.
- Vietnamese supplementary label advisory and intellectual property support: Guide clients on compliant label content per Decree 43/2017; advise on preparing complete trademark authorization documentation and assist in resolving customs queries regarding branded footwear source verification.
Why choose 3W Logistics for your footwear import shipments? Footwear import procedures require managing multiple compliance layers simultaneously: accurate HS classification by upper material, sector-specific quality inspection for children’s footwear, duty optimization through FTA C/O, labeling compliance, and intellectual property vigilance. A multi-SKU fashion shipment handled by an inexperienced forwarder can go wrong at every layer at once. We work alongside clients from the pre-order classification stage through to warehouse-ready, distribution-ready delivery. Contact 3W for specific advice before signing your contract with a supplier.
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Email: quote@3w-logistics.com
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Ms. Apple is the CCO (Chief Commercial Officer) at 3W Logistics, with over 10 years of experience in sales and business operations management.
At 3W Logistics, Ms. Apple is responsible for commercial strategy, corporate customer development, managing a team of more than 50 sales professionals, and improving business performance in the logistics sector.
With practical experience in sales management and market development, Ms. Apple shares professional insights on business logistics solutions, international transportation, freight forwarding, customer management, trade lane development, and growth strategies in the logistics industry.
