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Footwear: Import Duties

Asked by Linsey FarnsworthLabourTreasuryTabled Answered 18 November 2025UIN 89014

The question

To ask the Chancellor of the Exchequer, if she will take legislative steps to create new commodity codes under Section 64 of the UK Global Tariff to include the use of sustainable materials in safety footwear.

Answered by Dan Tomlinson

UK customs commodity codes are matched to the EU’s, to enable the Windsor Framework in NI and facilitate trade with the EU. However, other mechanisms can be used to provide different tariff treatment for goods. If businesses would like to propose a lower rate of duty on a product, they can make a duty suspension application to the Department for Business and Trade.

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