Importing shoes & footwear from Sweden — 2026 rules
When you import shoes & footwear (HS heading 6403.99) — for example sneakers, boots and everyday shoes — from Sweden 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.
Swedish online retailers ship widely to Iceland and rely on the EEA agreement to simplify customs paperwork.
Worked examples
Here's how the total cost builds up for three sample item prices from Sweden, using an exchange rate of 13.42 ISK per SEK.
| Item price | Customs value (CIF) | Duty | VAT | Total landed cost |
|---|---|---|---|---|
| 10,000 SEK | 138,700 ISK | 13,870 ISK | 36,617 ISK | 191,137 ISK |
| 35,000 SEK | 474,200 ISK | 47,420 ISK | 125,189 ISK | 648,759 ISK |
| 100,000 SEK | 1,346,500 ISK | 134,650 ISK | 355,476 ISK | 1,838,576 ISK |
Step by step: customs clearance
- 1.The seller in Sweden 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 Sweden?+
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 Sweden help?+
Sweden 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 Sweden take?+
Swedish online retailers ship widely to Iceland and rely on the EEA agreement to simplify customs paperwork.
Other categories from Sweden
| 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 → |