Home/Australian Tariffs/From Sri Lanka/Footwear, gaiters and the like; parts of such articles

Importing Footwear, gaiters and the like; parts of such articles from Sri Lanka into Australia (2026)

Sri Lankan footwear attracts full MFN tariff rates as no FTA exists between Australia and Sri Lanka, making correct HS classification critical to avoid duty miscalculation; importers must also ensure all footwear meets Australian Consumer Law labelling requirements and, for safety footwear, AS/NZS 2210.3 certification before goods are released.

No FTA — MFN rates applyHS Chapter 64

Compliance requirements

  • Confirm the 8-digit HS classification before shipment to ensure the correct MFN duty rate is applied.
  • If importing safety boots, obtain AS/NZS 2210.3 certification documentation prior to arrival to avoid product bans.
  • Declare any used or sample footwear worn overseas to DAFF on arrival as biosecurity treatment may be required.
  • Anti-dumping measures are active on certain Chinese-origin rubber-soled footwear — check the Anti-Dumping Commission's public register before importing as dumping duties can significantly exceed the base customs duty
  • All footwear must meet Australian Consumer Law mandatory safety and labelling standards; footwear marketed as safety boots must comply with AS/NZS 2210.3 and carry correct certification markings or importers risk product bans and recalls
  • Biosecurity risk applies to used or second-hand footwear, which must be declared to DAFF and may require cleaning or treatment on arrival — even sample shoes worn at trade shows overseas can trigger this requirement
  • Country of origin labelling is not mandatory for footwear under Australian law, but misleading 'Made in' claims (e.g. assembled in a third country from Chinese components) attract ACCC enforcement action under the Competition and Consumer Act
  • Tariff classification disputes are common in this chapter — the outer sole material and upper material combination determines the correct 8-digit subheading; misclassification between 6401, 6402, 6403, and 6404 headings is a frequent ABF audit trigger
  • No FTA exists between Australia and Sri Lanka, so MFN (general) tariff rates apply to all goods. A commercial invoice and packing list are required, and importers should confirm the correct tariff classification to avoid overpaying or underpaying duty.
  • Goods of Sri Lankan origin do not qualify for preferential tariff treatment under any Australian FTA. A formal certificate of origin such as a GSP Form A may still be presented for record-keeping but confers no duty reduction benefit under Australian customs law.
  • Biosecurity requirements under the Biosecurity Act 2015 are strictly enforced. Goods such as timber products, coir fibre, natural rubber items, dried spices and tea must be accompanied by appropriate phytosanitary certificates and may be subject to inspection or treatment on arrival by the Australian Border Force and DAFF.
  • Apparel and footwear from Sri Lanka, which are major export categories, must comply with the Australian Consumer Law mandatory care labelling and fibre content disclosure requirements. Electrical goods must meet ACMA regulatory compliance mark obligations and relevant Australian standards under the Electrical Equipment Safety System.

Key documents required

  • commercial invoice specifying upper material, outer sole material, and intended use (critical for correct tariff classification)
  • bill of lading or airway bill
  • packing list with pairs per carton and size breakdown
  • AS/NZS 2210 test certificate or compliance report from accredited lab (mandatory for safety footwear marketed for occupational use)
  • anti-dumping certificate of origin or statutory declaration confirming country of manufacture (required where anti-dumping measures apply to Chinese-origin footwear)

Import tip

Request that your supplier specify the exact outer sole and upper composition (e.g. '100% polyurethane outer sole, textile upper') on the commercial invoice — this single step prevents ABF from holding the shipment for tariff clarification and avoids the most common classification disputes in this chapter.

Calculate the total landed cost for Chapter 64 goods from Sri Lanka — duty, GST, IPC, and biosecurity included.

Other product categories imported from Sri Lanka