The import duty depends on the shoes value and the destination country customs policy. For example, if you ship shoes value less 100 USD shoes from China to USA you do not need to pay tax as USA customs charges tax above $800 goods value, but you may need to pay tax for $100 shoes shipping from China to Canada and EU countries as Canada charges tax above 20 CAD value and EU countries charge tax above 22 EU goods value.

What if you import only 2 pairs of shoes and you do not want to pay tax? It is easy, you can hire a Chinese shipping agent to help you ship via EMS, E-ems or even ePacket if the shoes weight less than 2kg and declare less goods value based on the destination shipping country custom tax policy, you may not need to pay tax as the post service is mainly for personal purpose instead of business purpose.