Importing shoes & footwear from China — 2026 rules
When you import shoes & footwear (HS heading 6403.99) — for example sneakers, boots and everyday shoes — from China to Iceland, you owe 10% general duty and 24% VAT on the full customs value (CIF price).
Footwear carries 10% duty plus full VAT, and the customs value also includes freight and insurance.
Parcels from China (AliExpress, Shein, Temu) usually go through postal customs clearance and can take 1-3 weeks; duty is assessed on the actual value, not the value printed on the paperwork.
Worked examples
Here's how the total cost builds up for three sample item prices from China, using an exchange rate of 139.8 ISK per USD.
| Item price | Customs value (CIF) | Duty | VAT | Total landed cost |
|---|---|---|---|---|
| 10,000 USD | 1,402,500 ISK | 140,250 ISK | 370,260 ISK | 1,914,960 ISK |
| 35,000 USD | 4,897,500 ISK | 489,750 ISK | 1,292,940 ISK | 6,682,140 ISK |
| 100,000 USD | 13,984,500 ISK | 1,398,450 ISK | 3,691,908 ISK | 19,076,808 ISK |
Step by step: customs clearance
- 1.The seller in China attaches shipping documents (invoice, customs value and HS heading 6403.99) to the carrier's booking.
- 2.The carrier (post, FedEx, UPS or DHL) files an electronic customs declaration with Icelandic customs before the shipment arrives.
- 3.Duty and VAT are calculated on the customs value (CIF), and you receive a payment request, often before the item is released.
- 4.Once fees are paid, the shipment is released — for home delivery or pickup at the carrier's depot.
Frequently asked questions
Is there duty on shoes & footwear from China?+
Yes — shoes & footwear carries 10% general duty under HS heading 6403.99, plus 24% VAT charged on the customs value including that duty.
What is the customs value and how is it calculated?+
The customs value (CIF price) is the item price in Icelandic krónur plus freight and insurance to the Icelandic border. Both duty and VAT are calculated on this combined figure, not just the item's price.
Does the EEA/EFTA agreement with China help?+
China is covered by an EEA or EFTA free-trade agreement with Iceland. With a valid proof of origin (e.g. an EUR.1 certificate or an origin declaration on the invoice), duty on qualifying goods can be reduced or removed — VAT is still always charged regardless of origin.
Do I have to pay VAT on small shipments?+
Yes. Unlike many other countries, Iceland has no de-minimis threshold exempting low-value parcels — 24% VAT is charged on almost all incoming shipments, regardless of how small the declared value is.
How long does customs clearance from China take?+
Parcels from China (AliExpress, Shein, Temu) usually go through postal customs clearance and can take 1-3 weeks; duty is assessed on the actual value, not the value printed on the paperwork.
Other categories from China
| Category | Duty | VAT | |
|---|---|---|---|
| Consumer Electronics | 0% | 24% | View → |
| Smartphones & Mobile Devices | 0% | 24% | View → |
| Laptops & Notebooks | 0% | 24% | View → |
| Clothing & Fashion | 12% | 24% | View → |
| Cameras & Optics | 0% | 24% | View → |
| Drones & UAVs | 0% | 24% | View → |
| Tools & Hardware | 0% | 24% | View → |
| Safety Gear & Protective Equipment | 0% | 24% | View → |
| Sports Equipment | 0% | 24% | View → |
| Leather Goods | 12% | 24% | View → |
| Audio Gear & Headphones | 0% | 24% | View → |