There is no need for a special import document to import shoes. Every real person and legal person with a tax number and any person partnerships who are not legal entities but who are authorized to act in accordance with the provisions of the current legislation can carry out import transactions.

CUSTOMS AND VAT RATINGS ON SHOE IMPORT
Type no : 64 – Shoes, trousers, leggings, leggings etc. goods and parts.

Customs duty and VAT rate in shoe imports, according to Type no: 64;

Customs Tax Rate (from EU countries): 0%
Customs duty on imports from MFN countries: 8%
VAT Rate: 8%