Import Leather Shoes from India to Canada: Duties & CEPA Guide 2026
Updated: 24 hours ago
Updated October 2026. If you import leather shoes from India to Canada, expect to pay an 18% Most-Favoured-Nation (MFN) duty on most leather-upper footwear, plus GST at the border. India gets no Canadian tariff preference today, and the India–Canada CEPA is still being negotiated, so any duty cut is a future possibility, not a current rate.
Key Takeaways
Most leather-upper shoes (HS 6403.91, 6403.99) pay an 18% MFN rate in Canada's 2026 Customs Tariff, Chapter 64.
India receives MFN treatment only, with no GPT or LDCT preference, per the CBSA 2026 country list.
EU and UK origin shoes enter Canada free under their trade agreements; Bangladesh (LDCT) and Vietnam (CPTPP) also get free or reduced rates on many lines.
Canada and India finished a fourth CEPA round in September 2026 and are targeting a deal by end-2026; no tariff outcome has been published (as of October 2026).
Leather jackets from India (HS 4203.10) pay 13% MFN, versus 8% for GPT countries.
Canada is a growing destination for Indian leather, and with CEPA talks back on track, many Canadian footwear brands are asking whether now is the time to move production to India. This guide sets out what you pay today, what could change, and what a first order from an Indian factory looks like.
What duty does Canada charge on leather shoes from India?
Canada charges 18% on most leather-upper shoes from India, because Indian goods are assessed at the MFN rate. The rate applies to the customs value of the goods, and GST is then charged on the duty-paid value.
Here is how the same shoe is treated by origin under Canada's 2026 Customs Tariff for tariff item 6403.99.00 (other leather-upper footwear, not covering the ankle), as of October 2026:
Country of origin | Canadian tariff treatment | Duty on 6403.99.00 |
India | MFN only | 18% |
Pakistan | MFN (GPT not offered on this line) | 18% |
EU member states | CETA (CEUT) | Free |
United Kingdom | UK Tariff (UKT) | Free |
Vietnam | CPTPP (CPTPT) | Free (4.5% on ankle boots, 6403.91, in 2026) |
Bangladesh | Least Developed Country Tariff | Free |
Source: CBSA Customs Tariff 2026, Chapter 64 and CBSA list of countries and applicable tariff treatments. A small number of 6403 lines, such as ski boots and footwear bought on a medical practitioner's written order, are free under MFN. Always confirm the exact 10-digit classification with your customs broker before you price a range.
Does India get any tariff preference in Canada?
No. India is listed for MFN treatment only and does not qualify for Canada's General Preferential Tariff (GPT) or Least Developed Country Tariff (LDCT), according to CBSA's 2026 country list. In any case, the GPT is not offered on most leather footwear lines, which is why Pakistan also pays 18% on 6403.99.
The difference shows up more clearly in leather apparel and bags. Under Chapter 42 of the 2026 Customs Tariff, leather garments (4203.10) carry a 13% MFN rate and an 8% GPT rate, and handbags with a leather outer surface (4202.21) carry 10% MFN and 7% GPT. Indian-made goods pay the MFN figure.
What could the India–Canada CEPA change for leather importers?
Potentially a lot, but nothing is decided. According to Global Affairs Canada (21 September 2026), the two countries completed the fourth round of Comprehensive Economic Partnership Agreement talks in Mumbai and aim to conclude negotiations by the end of 2026. The priority sectors named were life sciences, clean technology, energy transition and aerospace, not footwear or leather.
The pattern from India's other recent deals is relevant. The India–UK CETA took UK duties on qualifying Indian footwear to zero, and the EU FTA is set to phase EU duties out, as covered in our guides on whether leather shoes from India enter the UK duty-free under CETA and the India–EU FTA timeline for leather. Whether Canada follows that pattern is not yet known. Our practical advice for Canadian buyers:
Price your 2026–27 ranges at the full 18% MFN rate; treat any CEPA cut as upside.
Ask your Indian supplier now how it documents origin (materials, components, production steps), because every FTA comes with rules of origin.
Watch the CBSA Customs Tariff each January and any CEPA entry-into-force notice before changing your landed-cost model.
What does a Canadian importer need to clear leather goods from India?
A Canadian business needs a CRA business number with an import-export (RM) program account, registration in CBSA's CARM Client Portal, the correct tariff classification, and proof of value. Most brands appoint a licensed customs broker to file the entry.
Step | What it involves | Who usually handles it |
Business number + RM account | Register the importer's BN for import-export with CRA | Canadian brand |
CARM Client Portal | Register and link the broker; duties and taxes are assessed and paid through CARM (see CBSA's CARM registration guidance) | Canadian brand + broker |
HS classification | Leather uppers vs. textile uppers, ankle height and sole material change the 10-digit line | Broker, with spec sheet from the factory |
Commercial invoice + packing list | Value, Incoterm, materials, pairs per carton, country of origin | Indian manufacturer |
Freight terms | FOB or FCA India is most common; agree the named port or airport | Both, in the purchase order |
CBSA explains the registration process on its Get started with CARM page. For a detailed comparison of FOB, FCA, CIF and DDP on leather orders, see our guide to Incoterms for leather orders from India.
Is India still worth it for Canadian brands at an 18% duty?
Often yes, because duty is only one line of landed cost. Bangladesh and Vietnam may enter Canada free on many shoe lines, but brands also weigh leather quality, the factory's minimum order, sampling speed and how much development support they get.
Leather and craft: India has a deep supply of cow, buffalo, goat and sheep leather and long experience in Goodyear-welted, cemented and hand-finished shoes.
Small minimums: a lower MOQ lets a Canadian D2C brand test a style in a few sizes before committing to large runs.
Development speed: fast sampling shortens the time between tech pack and an approved fit sample.
Compliance: an LWG-certified supply chain helps brands answer retailer questions on leather sourcing.
Run the numbers on your own range: factory price, freight to Vancouver, Prince Rupert, Montréal or Halifax, 18% duty, brokerage and GST. Our guide to briefing a leather footwear factory helps you get comparable quotes.
How Sanwas International works with Canadian brands
For Canadian buyers we work to an MOQ under 500 units per style, offer a start sampling in as little as 72 hours, run bulk from about 30 days, and inspect shipments to AQL before dispatch. See our men's leather footwear range and certifications, or request a quote for your Canadian order.
Frequently Asked Questions
Do leather shoes from India enter Canada duty-free?
No. As of October 2026, leather-upper shoes from India pay Canada's Most-Favoured-Nation rate, which is 18% for most lines in heading 6403. India is not on Canada's list of General Preferential Tariff or Least Developed Country Tariff beneficiaries, and there is no India–Canada trade agreement in force yet.
Can a Canadian brand order 300 pairs of private label leather boots from an Indian factory?
Yes. Sanwas International works to an MOQ under 500 units per style, so a 300-pair private label boot order is a normal run. Sampling can start within 72 hours of an approved brief, and bulk production runs from about 30 days depending on the style and leather.
When will the India–Canada CEPA cut duties on Indian footwear?
No date has been set. Canada and India completed their fourth negotiating round in Mumbai in September 2026 and are aiming to conclude talks by the end of 2026, but no tariff schedule has been published. Even after a deal is signed, it must be ratified and enter into force before CBSA applies any new preferential rate.
Which Incoterm should a Canadian importer use for leather shoes from India?
FOB or FCA from an Indian port or airport is the most common choice, because the Canadian buyer controls the main freight and the customs clearance at home. DDP is possible only if the seller can act as importer of record in Canada and pay the duty and GST, which most Indian factories do not offer.
What duty does Canada charge on leather jackets made in India?
Leather apparel under tariff item 4203.10 carries a 13% Most-Favoured-Nation rate in Canada's 2026 Customs Tariff, and that is the rate Indian-made jackets pay. Countries that qualify for the General Preferential Tariff, such as Pakistan, pay 8% on the same line, so compare landed costs rather than factory prices alone.
Sourcing Leather Shoes for Canada? Request a Quote
Tell us your product category, leather type, target quantity per style, destination port or city in Canada, preferred Incoterm (FOB or FCA) and target in-store date. Sanwas International supplies brands across India and exports worldwide.
Include these details in your enquiry:
Product category and style (footwear, jacket, upholstery leather, hides or crust)
Leather type, finish and colour
Target quantity per style and colour
Delivery city in India or destination country, plus preferred Incoterm
Target delivery date and whether you need a sample before bulk
Contact Sanwas International
Mob: +91 8728858686
Address: 308 Leather Complex, Kapurthala Road, Jalandhar, Punjab 144002, India
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