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

No FTA exists between Australia and Taiwan, so MFN tariff rates apply to all Chapter 64 footwear imports; the most critical compliance obligation for this combination is confirming the goods are not subject to anti-dumping measures and meet Australian Consumer Law labelling standards before shipment.

No FTA — MFN rates applyHS Chapter 64

Compliance requirements

  • Verify the Anti-Dumping Commission notice register for any active measures on Taiwanese-origin footwear before lodging entry.
  • Ensure commercial invoice explicitly states Taiwanese origin to satisfy MFN customs entry requirements at the Australian border.
  • 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 Taiwan, so MFN (general) tariff rates apply to all goods; a commercial invoice or suppliers declaration confirming Taiwanese origin is sufficient for customs entry but no preferential certificate of origin is required or applicable
  • Anti-dumping and countervailing duty measures are in force on certain Taiwanese goods including steel reinforcing bar, hollow structural sections, and aluminium extrusions - importers must check the Anti-Dumping Commission notice register and pay any applicable dumping duty margin at time of entry
  • Electrical and electronic goods must comply with Australian Communications and Media Authority (ACMA) regulations under the Radiocommunications Act 1992 and Telecommunications Act 1997, including mandatory supplier declarations of conformity and RCM marking before goods can be sold in Australia
  • All goods of animal or plant origin, timber products, and machinery with soil or biological material risk are subject to strict Australian Border Force biosecurity inspection under the Biosecurity Act 2015, and importers should obtain import permits in advance for regulated goods to avoid costly delays or destruction orders

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 Taiwan — duty, GST, IPC, and biosecurity included.

Other product categories imported from Taiwan