Written Question·Treasury·UIN 89014

Footwear: Import Duties

Tabled: 10 November 2025
Answered: 18 November 2025

Question

Linsey Farnsworth

LabourAmber Valley

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.

Answer

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 ...

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