VAT zero on safety boots

hi if a company is IMPORTING 100 pairs of safety boots do they need to pay VAT or the shipments fall sin ZERO VAT category? 

The VAT rates on import are usually the same as if the goods were being sold in the UK. Check duty and VAT rates on import in the UK tariff schedule. https://www.gov.uk/guidance/tariffs-on-goods-imported-into-the-uk

Hi Cargo4689,
If the goods fall under the category below then the liability would be zero VAT and so the importation of them should not attract any VAT:
2. Protective boots and helmets for industrial use.
Thank you.