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

HS 6402 99Footwear, gaiters and the like; parts of such articles: other

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 codes Duty 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
Code	Description	Customs duty	GST now	Unit
6402 99 10	Of rubber	35%	18%	pairs
6402 99 90	Other	35%	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
Notification	Goods	Rate
9/2025-Integrated Tax (Rate)Schedule II, S.No. 203	Other footwear with outer soles and uppers of rubber or plastics	18%
9/2025-Integrated Tax (Rate)Schedule I, S.No. 392	Footwear of sale value not exceeding Rs.2500 per pair	5%

History

GST rate history
Period	Rate	Notification
Until 21 Sep 2025	12% or 18%	1/2017-Central Tax (Rate)
From 22 Sep 2025	5% 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 item	Goods	Rate	Cap
6402	Other footwear with outer soles and uppers of rubber or plastics	—	—
640201	Boots/ Half boots/ Shoes made of synthetic and/or textile material	6.1%	Rs. 83 per Pair
640299	Others	1.5%	—

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 99, and China's below.

China: the same goods (6402 99)

China shares the first 6 digits with India and splits them into 10-digit codes of its own: 3 in force and 1 expired under 6402 99. 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 code	Goods	Duty on Indian goods	MFN	Import VAT	Export rebate	Licences
6402.99.10.00	Other footwear with uppers of rubber其他橡胶制鞋面的鞋靴	5%APTA rate, with an APTA certificate of origin	10%	13%	13%	None
6402.99.21.00	Other footwear with outer soles of woven fabric or other textile materials其他以机织物或其它纺织材料做衬底的鞋靴	5%APTA rate, with an APTA certificate of origin	10%	13%	13%	None
6402.99.29.00	Other footwear with uppers of plastics其他塑料制鞋面的鞋靴	5%APTA rate, with an APTA certificate of origin	10%	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

6402.99.10Other footwear with uppers of rubber

6402.99.10.00Other footwear with uppers of rubber其他橡胶制鞋面的鞋靴

Outer soles and uppers of rubber, excluding waterproof and sports footwear, including other rubber or plastic footwear incorporating a protective metal toecap橡胶制外底及鞋面,防水及运动鞋靴除外,包括其他装金属护鞋头的橡胶、塑料鞋靴

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 (whether covering the ankle)款式(是否过踝)
3.Upper material鞋面材料
4.Outer sole material外底材料
5.Brand (Chinese or foreign names)品牌(中文或外文名称)
6.Item number货号
7.GTIN
8.CAS
9.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: 8.2%
Serbia: 7%
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%
Japan: 18.3%
Indonesia: 18%
Philippines: 18%
Myanmar: 18%

CIQ codes

6402991000101Other footwear with rubber uppers (outer soles and uppers of rubber, excluding waterproof and sports footwear, including other rubber or plastic footwear with metal toecaps) (inner sole length ≤ 17cm)其他橡胶制鞋面的鞋靴(橡胶制外底及鞋面,防水及运动鞋靴除外,包括其他装金属护鞋头的橡胶、塑料鞋靴)(内底长度小于等于17cm)
6402991000102Other footwear with rubber uppers (outer soles and uppers of rubber, excluding waterproof and sports footwear, including other rubber or plastic footwear with metal toecaps) (insole length >17cm)其他橡胶制鞋面的鞋靴(橡胶制外底及鞋面,防水及运动鞋靴除外,包括其他装金属护鞋头的橡胶、塑料鞋靴)(内底长度大于17cm)

6402.99.20

6402.99.20.00Other footwear with plastic uppers (with plastic outer soles and uppers, excluding waterproof and sports footwear, including other rubber or plastic footwear incorporating a protective metal toecap)其他塑料制鞋面的鞋靴(塑料制外底及鞋面,防水及运动鞋靴除外,包括其他装金属护鞋头的橡胶、塑料鞋靴 )Expired

Unit: None
MFN import duty: None
Provisional import duty: None
General import duty: None
Import VAT: None
Consumption tax: None
Export duty: None
Provisional export duty: None
Export VAT rebate: None
Updated by China: 30 Dec 2018

Licences and certificates

None.

Inspection and quarantine

None.

What the customs declaration must state

Not listed.

6402.99.21Other footwear with outer soles of rubber or plastics, and uppers of plastics, with a backing of textile material

6402.99.21.00Other footwear with outer soles of woven fabric or other textile materials其他以机织物或其它纺织材料做衬底的鞋靴

Uppers of plastics, excluding waterproof and sports footwear (incl. other rubber or plastic footwear incorporating a protective metal toecap)塑料制鞋面,防水及运动鞋靴除外(包括其他装金属护鞋头的橡胶、塑料鞋靴)

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 (whether covering the ankle)款式(是否过踝)
3.Upper material鞋面材料
4.Outer sole material外底材料
5.Brand (Chinese or foreign names)品牌(中文或外文名称)
6.Item number货号
7.GTIN
8.CAS
9.Other其他

China's agreement rates

ASEAN: 0%
Chile: 0%
Pakistan: 0%
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: 7%
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

6402992100101Other footwear with outer soles of woven or other textile materials (uppers of plastics, excluding waterproof and sports footwear (including other rubber or plastic footwear incorporating a protective metal toecap)) (excluding boots, including other rubber or plastic footwear incorporating a protective metal toecap (insole length ≤17cm))其他以机织物或其它纺织材料做衬底的鞋靴(塑料制鞋面,防水及运动鞋靴除外(包括其他装金属护鞋头的橡胶、塑料鞋靴))(靴除外,包括其他装金属护鞋头的橡胶、塑料鞋靴(内底长度小于等于17cm))
6402992100102Other footwear with outer soles of woven or other textile materials (uppers of plastics, excluding waterproof and sports footwear (including other rubber or plastic footwear incorporating a protective metal toecap)) (excluding boots, including other rubber or plastic footwear incorporating a protective metal toecap (insole length >17cm))其他以机织物或其它纺织材料做衬底的鞋靴(塑料制鞋面,防水及运动鞋靴除外(包括其他装金属护鞋头的橡胶、塑料鞋靴))(靴除外,包括其他装金属护鞋头的橡胶、塑料鞋靴(内底长度大于17cm))

6402.99.29Footwear with plastic uppers, not elsewhere specified

6402.99.29.00Other footwear with uppers of plastics其他塑料制鞋面的鞋靴

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 (whether covering the ankle)款式(是否过踝)
3.Upper material鞋面材料
4.Outer sole material外底材料
5.Brand (Chinese or foreign names)品牌(中文或外文名称)
6.Item number货号
7.GTIN
8.CAS
9.Other其他

China's agreement rates

ASEAN: 0%
Chile: 0%
Pakistan: 0%
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: 0%
Ecuador: 0%
Serbia: 7%
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%
Japan: 18.3%
Indonesia: 18%
Philippines: 18%
Myanmar: 18%

CIQ codes

6402992900101Other footwear with plastic uppers (plastic uppers, excluding waterproof and sports footwear (including other rubber or plastic footwear incorporating a protective metal toecap)) (excluding boots, including other rubber or plastic footwear incorporating a protective metal toecap (insole length ≤ 17 cm))其他塑料制鞋面的鞋靴(塑料制鞋面,防水及运动鞋靴除外(包括其他装金属护鞋头的橡胶、塑料鞋靴))(靴除外,包括其他装金属护鞋头的橡胶、塑料鞋靴(内底长度小于等于17cm))
6402992900102Other footwear with plastic uppers (plastic uppers, excluding waterproof and sports footwear (including other rubber or plastic footwear incorporating a protective metal toecap)) (excluding boots, including other rubber or plastic footwear incorporating a protective metal toecap (insole length > 17 cm))其他塑料制鞋面的鞋靴(塑料制鞋面,防水及运动鞋靴除外(包括其他装金属护鞋头的橡胶、塑料鞋靴))(靴除外,包括其他装金属护鞋头的橡胶、塑料鞋靴(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 91Covering the ankle One level up6402Other footwear with outer soles and uppers of rubber or plastics Next6403 19Other

Sources

GSTN HSN code masterChecked 13 Oct 2026
DGFT ITC(HS) import and export policyChecked 9 Oct 2026
GST rate per HSN (archived GSTZen extract)Checked 29 Sep 2026
Customs Tariff of India (First Schedule): sections, chapters, notes and statutory BCDChecked 19 Oct 2026
GST rates on goods, before and after 22 September 2025Checked 18 Oct 2026
BIS compulsory certification: products and Quality Control OrdersChecked 18 Oct 2026
Anti-dumping, countervailing and safeguard duties in force (India)Checked 19 Oct 2026
India's export duty (Second Schedule to the Customs Tariff Act and notifications 27/2011, 55/2022, 22/2024)Checked 18 Oct 2026
India's All Industry Rates of duty drawback (notification 77/2023-Customs (N.T.))Checked 19 Oct 2026
China customs tariff (HS编码网)Checked 19 Oct 2026

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.