Subheading · Chapter 64 · Section XII, Footwear, headgear, umbrellas, sun umbrellas, walking-sticks, seat-s…
HS 6403 99Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather: other
Footwear, gaiters and the like; parts of such articles
- Customs duty
- 35%
- 3 tariff items
- GST now
- 18%
- or 5% for some goods
- Import policy
- Free
- Export policy
- Free
- Unit
- pairs
- Duty in China
- 5.2%
- On Indian goods
Codes under this subheading
3 codes. Duty and GST are set on the 8-digit tariff items; open the one that describes your goods.
| Code | Description | Customs duty | GST now | Unit |
|---|---|---|---|---|
| 6403 99 10 | Leather sandals with rubber sole | 35% | 18% | pairs |
| 6403 99 20 | Leather sandals with plastic or synthetic sole | 35% | 18% | pairs |
| 6403 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 3 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: 3 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
| Notification | Goods | Rate |
|---|---|---|
| 9/2025-Integrated Tax (Rate)Schedule II, S.No. 204 | Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather | 18% |
| 9/2025-Integrated Tax (Rate)Schedule I, S.No. 392 | Footwear of sale value not exceeding Rs.2500 per pair | 5% |
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)
| Drawback item | Goods | Rate | Cap |
|---|---|---|---|
| 6403 | Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather | — | — |
| 640301 | Leather shoes for adults, namely boots and half boots | 6.1% | Rs. 182.4 per Pair |
| 640305 | Leather shoes for adults, other than boots and half boots | 6.1% | Rs. 149.7 per Pair |
| 640307 | Leather boots/half boots/shoes for children | 6.1% | Rs. 96.1 per Pair |
| 640309 | Leather sandals (including chappals / slippers) | 6.1% | Rs. 107.1 per Pair |
| 640311 | Leather safety footwear with protective metal toe cap | 9% | Rs. 193.6 per Pair |
| 640312 | Leather safety footwear with protective toe cap of composite/ synthetic material | 7.5% | Rs. 199.5 per Pair |
| 640399 | 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: 3 tariff items
What buyers pay abroad: import duty in the US, UK, EU and Australia for 6403 99, and China's below.
China: the same goods (6403 99)
China shares the first 6 digits with India and splits them into 10-digit codes of its own: 2 in force under 6403 99. Exporters see what China charges Indian goods; importers see the rebate and licences their Chinese supplier deals with.
| China code | Goods | Duty on Indian goods | MFN | Import VAT | Export rebate | Licences |
|---|---|---|---|---|---|---|
| 6403.99.00.10 | Other footwear with uppers of leather of endangered wild animals含濒危野生动物皮革制面的其他鞋靴 | 5.2%APTA rate, with an APTA certificate of origin | 8% | 13% | 0% | EF |
| 6403.99.00.90 | Other footwear with uppers of leather其他皮革制面的其他鞋靴 | 5.2%APTA rate, with an APTA certificate of origin | 8% | 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
6403.99.00Other footwear with outer soles of rubber, plastics or composition leather, and uppers of leather
6403.99.00.10Other footwear with uppers of leather of endangered wild animals含濒危野生动物皮革制面的其他鞋靴
Outer soles of rubber, plastics or composition leather, excluding sports footwear橡胶、塑料、再生皮革制外底,运动用鞋靴除外
- Unit
- kg / pair
- MFN import duty
- 8%
- Provisional import duty
- None
- General import duty
- 100%
- Import VAT
- 13%
- Consumption tax
- 0%
- Export duty
- 0%
- Provisional export duty
- None
- Export VAT rebate
- 0%
- Updated by China
- 7 Sep 2026
Licences and certificates
- EEndangered species export permit濒危物种允许出口证明书
- FEndangered species import permit濒危物种允许进口证明书
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 (not covering the ankle)款式(未过踝)
- 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
- 0%
- Georgia
- 0%
- Mauritius
- 0%
- Maldives
- 0%
- Cambodia
- 0%
- Nicaragua
- 0%
- Ecuador
- 0%
- Hong Kong
- 0%
- Macao
- 0%
- Asia-Pacific (APTA)
- 5.2%
RCEP rates
- Australia
- 0%
- Brunei
- 0%
- Cambodia
- 0%
- South Korea
- 5%
- Laos
- 0%
- Malaysia
- 0%
- New Zealand
- 0%
- Singapore
- 0%
- Thailand
- 0%
- Vietnam
- 0%
- Japan
- 5.5%
- Indonesia
- 0%
- Philippines
- 0%
- Myanmar
- 0%
CIQ codes
- 6403990010101Other footwear with uppers of leather from endangered wild animals (outer soles of rubber, plastics or composition leather, excluding sports footwear) (insole length ≤17cm)含濒危野生动物皮革制面的其他鞋靴(橡胶、塑料、再生皮革制外底,运动用鞋靴除外)(内底长度小于等于17cm)
- 6403990010102Other footwear with outer soles of rubber, plastics or composition leather, with uppers of leather of endangered wild animals (excluding sports footwear) (insole length > 17 cm)含濒危野生动物皮革制面的其他鞋靴(橡胶、塑料、再生皮革制外底,运动用鞋靴除外)(内底长度大于17cm)
6403.99.00.90Other footwear with uppers of leather其他皮革制面的其他鞋靴
Outer soles of rubber, plastics or composition leather, excluding sports footwear橡胶、塑料、再生皮革制外底,运动用鞋靴除外
- Unit
- kg / pair
- MFN import duty
- 8%
- 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 (not covering the ankle)款式(未过踝)
- 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
- 0%
- Georgia
- 0%
- Mauritius
- 0%
- Maldives
- 0%
- Cambodia
- 0%
- Nicaragua
- 0%
- Ecuador
- 0%
- Hong Kong
- 0%
- Macao
- 0%
- Asia-Pacific (APTA)
- 5.2%
RCEP rates
- Australia
- 0%
- Brunei
- 0%
- Cambodia
- 0%
- South Korea
- 5%
- Laos
- 0%
- Malaysia
- 0%
- New Zealand
- 0%
- Singapore
- 0%
- Thailand
- 0%
- Vietnam
- 0%
- Japan
- 5.5%
- Indonesia
- 0%
- Philippines
- 0%
- Myanmar
- 0%
CIQ codes
- 6403990090101Other footwear with uppers of leather (outer soles of rubber, plastics or composition leather, excluding sports footwear) (insole length ≤17cm)其他皮革制面的其他鞋靴(橡胶、塑料、再生皮革制外底,运动用鞋靴除外)(内底长度小于等于17cm)
- 6403990090102Other footwear with outer soles of rubber, plastics or composition leather, and uppers of leather (excluding sports footwear) (insole length > 17cm)其他皮革制面的其他鞋靴(橡胶、塑料、再生皮革制外底,运动用鞋靴除外)(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
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.