To transport footwear across the border, you must have documents confirming the name and classification of the goods (children's/adults', sports, genuine/artificial leather). These may include receipts, invoices, contract specifications, or invoices. During customs clearance, a declaration is prepared that specifies:
- dimensions, material composition (for example, 70% genuine leather, 30% textile)
- gender (male/female)
- manufacturer, brand (trademark), country of origin
- article (model), weight of one copy (net), cost and quantity
Footwear products must be declared for shipments valued at least 65,000 rubles and weighing at least 35 kg. Some countries (such as Belarus) have intergovernmental agreements on preferential delivery terms. These can be used upon presentation of a certificate of origin.
If the shipment originates from Turkey, China, or Europe, it is subject to VAT at 18% of the value. Customs clearance of footwear is possible only with GOST certificates and sanitary and hygienic inspection reports.
The assignment of HS codes depends on the material, brand name, and a number of other factors. The classification results affect the amount of duties and VAT.
- preparation of accompanying and other documentation
- determination of the required certificates of conformity
- classification of products according to the TN VED, calculation of duties, taxes and other payments
- Filling out declarations, processing transit, releasing batches of footwear for any customs procedures, and removing goods from the control zone
