Keelung Customs (KLC) indicated that, pursuant to “Guidelines for the Marking of Origin on Imported Footwear” set forth by Bureau of Foreign Trade, Ministry of Economic Affairs, footwear classified in chapter 64 of the Customs Import Tariff (Tariff) should have their country of origin (COO) clearly marked. According to the Guidelines, the labels shall be marked in Chinese or in foreign languages in a conspicuous place of the commodity itself which must be done in an indelible and permanent manner such as branding, ironing, printing, or with sew-on tags. KLC has recently found several footwear shipments not marked accordingly and had to order the shipments in question to be returned or re-marked before Customs release. KLC reminds footwear importers to comply with marking requirements.

KLC further explained that the Ministry of Finance has extended the imposition period for anti-dumping (AD) duties to Jan 16, 2024 on six categories of footwear exported from or manufactured in China with duty rates ranging from 4.56% to 43.46%. The categories of footwear covered by AD orders are men’s shoes, women’s high heels, boots, casual shoes, children’s shoes and sandals under Tariff headings 64.02and 64.03 (rubber/plastic and leather uppers); while sport shoes, working shoes, slippers and medical-related footwear are not covered. KLC further elaborated: the above-mentioned “sport shoes” include footwear stipulated in subheading Note 1, Chapter 64 of the Tariff and other sport shoes designed for specific sport activities; “slippers” refer to shoes with open vamp, toe, quarter and rear counter and without back lace.

KLC emphasizes that footwear shoes imported from China, whether manufactured in China or not, are subject to AD duties. Importers may request for advance ruling for tariff classification before importation to prevent disputes. For more information, please contact KLC at (02)8648-6220 ext.2442.