Subheading · Chapter 64 · Section XII, Footwear, headgear, umbrellas, sun umbrellas, walking-sticks, seat-s…

HS 6402 20Footwear with upper straps or thongs assembled to the sole by means of plugs

Footwear, gaiters and the like; parts of such articles › Other footwear with outer soles and uppers of rubber or plastics

Customs duty
35%
2 tariff items
GST now
18%
or 5% for some goods
Import policy
Free
Export policy
Free
Unit
pairs
Duty in China
5%
On Indian goods
Search codesDuty abroadRates as on 20 Oct 2026

Codes under this subheading

2 codes. Duty and GST are set on the 8-digit tariff items; open the one that describes your goods.

Codes under this code
CodeDescriptionCustoms dutyGST nowUnit
6402 20 10Of rubber35%18%pairs
6402 20 90Other35%18%pairs

Importing into India

Duty is set on each 8-digit tariff item: open one of the codes above. Basic customs duty across its 2 tariff items: 35%. The rules below cover this whole code.

Anti-dumping, countervailing and safeguard duty

None in force on this code as on 20 Oct 2026.

Import policy (DGFT ITC(HS)) of its tariff items

  • Free: 2 tariff items

GST

IGST on imports is the GST rate. Rates changed on 22 September 2025.

  • Now 18%, or 5% for some goods.
  • Until 21 September 2025 18%, or 12% for some goods.
  • Change: Unchanged.

The rules that set it now

GST rate rules in force
NotificationGoodsRate
9/2025-Integrated Tax (Rate)Schedule II, S.No. 203Other footwear with outer soles and uppers of rubber or plastics18%
9/2025-Integrated Tax (Rate)Schedule I, S.No. 392Footwear of sale value not exceeding Rs.2500 per pair5%

History

GST rate history
PeriodRateNotification
Until 21 Sep 202512% or 18%1/2017-Central Tax (Rate)
From 22 Sep 20255% or 18%9/2025-Integrated Tax (Rate)

Exporting from India

Export duty

Nil. The Second Schedule to the Customs Tariff Act does not list these goods, so no export duty is charged.

Duty drawback (All Industry Rates)

All Industry Rates of duty drawback under this heading
Drawback itemGoodsRateCap
6402Other footwear with outer soles and uppers of rubber or plastics——
640201Boots/ Half boots/ Shoes made of synthetic and/or textile material6.1%Rs. 83 per Pair
640299Others1.5%—

Drawback items follow the 4-digit heading, not the 8-digit code: claim the one that describes your goods. Rates of notification 77/2023-Customs (N.T.) as amended, in force on 20 Oct 2026.

Export policy (DGFT ITC(HS) Schedule 2) of its tariff items

  • Free: 2 tariff items

What buyers pay abroad: import duty in the US, UK, EU and Australia for 6402 20, and China's below.

China: the same goods (6402 20)

China shares the first 6 digits with India and splits them into 10-digit codes of its own: 1 in force under 6402 20. Exporters see what China charges Indian goods; importers see the rebate and licences their Chinese supplier deals with.

China's tariff for these goods
China codeGoodsDuty on Indian goodsMFNImport VATExport rebateLicences
6402.20.00.00Footwear with upper straps inserted into the sole将鞋面条带栓塞在鞋底上的鞋5%APTA rate, with an APTA certificate of origin10%13%13%None
  • India is a member of the Asia-Pacific Trade Agreement (APTA). With an APTA certificate of origin, Indian goods pay China's APTA rate where the line has one; China applies the lower of that and its provisional rate.
  • The export VAT rebate is what China refunds its own exporters. When China cuts it, Chinese export prices tend to rise.

Every Chinese code in full

6402.20.00Footwear with outer soles and uppers of rubber or plastics assembled by plug method

6402.20.00.00Footwear with upper straps inserted into the sole将鞋面条带栓塞在鞋底上的鞋

Outer soles and uppers of rubber or plastics橡胶或塑料制外底及鞋面

Unit
kg / pair
MFN import duty
10%
Provisional import duty
None
General import duty
100%
Import VAT
13%
Consumption tax
0%
Export duty
0%
Provisional export duty
None
Export VAT rebate
13%
Updated by China
23 Aug 2026
Licences and certificates

None.

Inspection and quarantine

None.

What the customs declaration must state
  • 0.Brand type品牌类型
  • 1.Export preferential status出口享惠情况
  • 2.Style (e.g. flip-flops)款式(人字拖等)
  • 3.Upper material鞋面材料
  • 4.Outer sole material外底材料
  • 5.Please specify whether made by embolization method请注明是否栓塞方法制
  • 6.Brand (Chinese or foreign names)品牌(中文或外文名称)
  • 7.Item number货号
  • 8.GTIN
  • 9.CAS
  • 10.Other其他
China's agreement rates
ASEAN
0%
Chile
0%
Pakistan
12%
New Zealand
0%
Peru
0%
Costa Rica
0%
Switzerland
0%
Iceland
0%
Australia
0%
South Korea
9.6%
Georgia
0%
Mauritius
0%
Maldives
0%
Cambodia
0%
Nicaragua
7%
Ecuador
0%
Serbia
4%
Hong Kong
0%
Macao
0%
Asia-Pacific (APTA)
5%
RCEP rates
Australia
18%
Brunei
18%
Cambodia
18%
South Korea
18%
Laos
18%
Malaysia
18%
New Zealand
19.2%
Singapore
18%
Thailand
18%
Vietnam
18%
Indonesia
18%
Philippines
18%
Myanmar
18%
CIQ codes
  • 6402200000101Footwear with uppers consisting of straps or thongs assembled by means of plugs into the sole (outer soles and uppers of rubber or plastics) (insole length ≤ 17 cm)将鞋面条带栓塞在鞋底上的鞋(橡胶或塑料制外底及鞋面)(内底长度小于等于17cm)
  • 6402200000102Footwear with uppers consisting of straps or thongs assembled by means of plugs into the sole (outer soles and uppers of rubber or plastics) (insole length > 17 cm)将鞋面条带栓塞在鞋底上的鞋(橡胶或塑料制外底及鞋面)(内底长度大于17cm)

China's tariff as compiled by HS编码网 from China Customs, the State Council Tariff Commission and the State Taxation Administration. The Chinese is the original.

Nearby codes

Previous6402 19OtherOne level up6402Other footwear with outer soles and uppers of rubber or plasticsNext6402 91Covering the ankle

Sources

For information, not a customs ruling. Only notifications published in the Gazette have legal force; confirm the duty with your customs broker or ICEGATE before you price a deal.