Importing shoes & footwear from Czech Republic — 2026 rules
When you import shoes & footwear (HS heading 6403.99) — for example sneakers, boots and everyday shoes — from Czech Republic 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.
The Czech Republic is part of the EEA, so shipments benefit from duty-free treatment for many product types under the EEA agreement, though VAT is always charged.
Worked examples
Here's how the total cost builds up for three sample item prices from Czech Republic, using an exchange rate of 6.1 ISK per CZK.
| Item price | Customs value (CIF) | Duty | VAT | Total landed cost |
|---|---|---|---|---|
| 10,000 CZK | 65,500 ISK | 6,550 ISK | 17,292 ISK | 91,292 ISK |
| 35,000 CZK | 218,000 ISK | 21,800 ISK | 57,552 ISK | 299,302 ISK |
| 100,000 CZK | 614,500 ISK | 61,450 ISK | 162,228 ISK | 840,128 ISK |
Step by step: customs clearance
- 1.The seller in Czech Republic 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 Czech Republic?+
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 Czech Republic help?+
Czech Republic 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 Czech Republic take?+
The Czech Republic is part of the EEA, so shipments benefit from duty-free treatment for many product types under the EEA agreement, though VAT is always charged.
Other categories from Czech Republic
| 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 → |