Tariff item · Chapter 64 · Section XII, Footwear, headgear, umbrellas, sun umbrellas, walking-sticks, seat-s…
HS 6405 10 00Footwear, gaiters and the like; parts of such articles: with uppers of leather or composition leather
Other footwear › With uppers of leather or composition leather
- Customs duty
- 35%
- Tariff rate
- GST now
- 18%
- or 5% for some goods
- Import policy
- Free
- Export policy
- Free
- Unit
- pairs
- Duty in China
- 6%
- On Indian goods
Importing into India
What customs charges, what trade agreements take off, and the rules the goods must meet.
Customs duty
| Duty | Rate | Charged on |
|---|---|---|
| Basic customs duty (BCD), MFN rate | 35% | Assessable value |
| Agriculture Infrastructure and Development Cess (AIDC) | 18.5% | Assessable value11/2021-Customs, S.No. 14A |
| Social Welfare Surcharge (SWS) | Exempt (11/2018-Customs, S.No. 1) | BCD + AIDC11/2018-Customs, S.No. 1 |
| Integrated GST (IGST) | 18% | Assessable value + BCD + AIDC + SWS |
Lower duty under trade agreements
| Agreement | Customs duty | Goods from |
|---|---|---|
| Duty-free tariff preference for LDCs | 0% | Afghanistan, Bangladesh, Burkina Faso, Burundi, Benin, Democratic Republic of the Congo, Central African Republic, Eritrea, Ethiopia, Gambia, Guinea, Guinea-Bissau, Haiti, Cambodia, Comoros, Laos, Liberia, Lesotho, Madagascar, Mali, Myanmar, Malawi, Mozambique, Niger, Rwanda, Sudan, Sierra Leone, Senegal, Somalia, Chad, Togo, Timor-Leste, Tanzania, Uganda, Yemen, Zambia |
| India–Japan CEPA | 0% | Japan |
| India–Korea CEPA | 0% | South Korea |
| India–Sri Lanka FTA | 0% | Sri Lanka |
| India–UK CETA29/2026-Customs | 0% | United Kingdom |
| SAFTA | 0% | Afghanistan, Bangladesh, Bhutan, Maldives, Nepal |
| ASEAN–India FTA | 5% | Brunei, Indonesia, Cambodia, Laos, Myanmar, Malaysia, Philippines, Singapore, Thailand, Vietnam |
| India–Malaysia CECA | 5% | Malaysia |
| SAFTA | 5% | Sri Lanka |
| SAPTA | 14% | Bangladesh, Bhutan, Maldives, Nepal |
| India–Australia ECTA | 15% | Australia |
| India–UAE CEPA | 15% | United Arab Emirates |
| India–Singapore CECA | 17.5% | Singapore |
| India–EFTA TEPA52/2025-Customs | 12% BCD + 11.1% AIDCplus AIDC 11.1% | Norway |
| India–EFTA TEPA51/2025-Customs | 14.29% BCD + 13.21% AIDCplus AIDC 13.21% | Switzerland, Iceland, Liechtenstein |
| India–MERCOSUR PTA | 28% | Argentina, Brazil, Paraguay, Uruguay |
| India–Oman CEPA20/2026-Customs | 11.5% BCD + 18.5% AIDCplus AIDC 18.5% | Oman |
Goods from Pakistan pay 200%.
Anti-dumping, countervailing and safeguard duty
None in force on this code as on 20 Oct 2026.
Clearance by other agencies
- Bureau Of Indian Standards (BIS): a clearance or certificate before the goods arrive, under The Bureau Of Standards Act,1986,The Bureau Of Standards Rules 1987.
Documents: Registration Certificate (BIS).
"*Leather safety boots and shoes for miner must conform to is 1989(part-1):1986 wef 01-08-24. leather safety boots and shoes for heavy metal industries must conform to is 1989(part-2):1986 wef 01-08-24. leather safety footwear having direct moulded rubber sole must conform to is 11226:1993 wef 01-08-24. leather safety and protective footwear with direct moulded polymeric sole must conform to is 14544:2022 wef 01-08-24. high ankle tactical boots with pu-rubber sole must conform to is 17012:2018 wef 01-08-24. anti riot shoes must conform to is 17037:2018 wef 01-08-24. shoes for services must conform to is 17043(part-1):2024 wef 01-08-24. shoes for general purpose must conform to is 17043(part-2):2024 wef 01-08-24. refer footwear made from leather and other materials (quality control) order, 2024 [s.o.1421(e) DT 15-03-2024]. personal protective equipment-part 2 safety footwear must conform to is 15298 (part 2):2016*personal protective equipment- part 3 protective footwear must conform to is 15298 (part 3):2019*personal protective equipment- part 4 occupational footwear must conform to is 15298 (part 4):2017.refer personal protective equipment- footwear (quality control)amendment order, 2021[S.O. 3857(e) DT 27-10-2020 as amended from time to time]*goods or articles shall conform to the corresponding indian standard and shall bear the standard mark under a licence from the bureau as per scheme i of schedule ii of the bureau of indian standards (conformity assessment) regulations, 2018*nothing in this order shall apply to micro and small manufacturing units as defined in section 7 of the micro, small and medium enterprises development act, 2006 (27 of 2006),as amended from time to time.ref s.o.3775(e) dtd 11-08-22*Ensure Compliance of the Transition Facilitation (QC) Order 2026 for Quality Control Orders specified in the Schedule appended to S.O.3417(E) dated 25-06-2026, if applicable*"
From Central Board of Indirect Taxes and Customs (CBIC), Compliance Information Portal.
Import policy (DGFT ITC(HS))
- Free.
Notes on these rates
- BCD is the statutory tariff rate from a one-time snapshot of the Indian Trade Portal. Exemption notifications (such as 45/2025-Customs) and tariff changes made after the snapshot, including the Finance Act 2026 changes from 1 May 2026, are not applied.
- IGST comes from our archived GST table, which still has the 12% and 28% slabs, so it may pre-date the GST rate changes of 22 September 2025. Check the current rate.
- AIDC, Health Cess and the SWS exemptions are read from notifications 11/2021-Customs, 08/2020-Customs and 11/2018-Customs as amended (to 16/2026-Customs), and the notifications that lower AIDC for a while. SWS is 10% of BCD, AIDC and Health Cess together (Finance Act 2018, s.110), never of anti-dumping, countervailing or safeguard duty or IGST.
- AIDC is 18.5% (S.No. 14A of 11/2021-Customs, as amended by 06/2025-Customs).
- AIDC is Nil where exemption from BCD is claimed under advance authorisation, an EOU scheme or the notifications 11/2021-Customs lists (S.Nos. 17A to 20, among them some trade agreements); the totals do not assume one.
- SWS is exempt under S.No. 1 of 11/2018-Customs, as amended by 16/2026-Customs.
- Not included: GST compensation cess, anti-dumping, countervailing and safeguard duties, and exemptions or concessions such as end-use, EOU/SEZ or project imports.
- This does not check whether the import is allowed (DGFT import policy, licences, quality-control orders). The HS code explorer shows the import policy.
- This is an estimate, not an assessment. Confirm the duty with your customs broker or ICEGATE's duty calculator before you price a deal.
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. 206 | Other footwea r | 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 |
|---|---|---|---|
| 6405 | Other footwear | 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 incentives (RoDTEP and RoSCTL)
- RoDTEP, Appendix 4R (exports from the domestic tariff area): 1.2% of the FOB value, until 31 Dec 2026.
- RoDTEP, Appendix 4RE (exports under Advance Authorisation, EOU or SEZ): 0.7% of the FOB value, until 31 Dec 2026.
Clearance by other agencies
CBIC's Compliance Information Portal lists no other agency's clearance for exports of this item.
*AS PER CIR NO.47/2017-CUS DTD 27/11/2017 FOR THE PURPOSE OF GRANT OF DRAWBACK WHEREVER EXPORT CONSIGNMENTS ARE SELECTED FOR ASSESSMENT OR EXAMINATION,THE AC/DC SHALL DETERMINE THE NEED TO DRAW SAMPLE ON MERITS OF EACH CASE.IF THE PACKING IS OF WOODEN MATERIAL, ENSURE THE VALID PHYTOSANITARY CERTIFICATE AND ISPM-15 MARKING COMPLIANCE AS PER CBEC INSTR. F.NO.450/19/2005-CUS-IV DTD 16.9.13.*
From Central Board of Indirect Taxes and Customs (CBIC), Compliance Information Portal.
Export policy (DGFT ITC(HS) Schedule 2)
- Free.
What buyers pay abroad: import duty in the US, UK, EU and Australia for 6405 10, and China's below.
China: the same goods (6405 10)
China shares the first 6 digits with India and splits them into 10-digit codes of its own: 3 in force under 6405 10. 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 |
|---|---|---|---|---|---|---|
| 6405.10.10.00 | Other footwear with outer soles of rubber, plastics, leather or composition leather, and uppers of composition leather再生皮革制面的,橡胶、塑料、皮革及再生皮革制外底的其他鞋靴 | 6%APTA rate, with an APTA certificate of origin | 12% | 13% | 13% | None |
| 6405.10.90.10 | 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 | 6%APTA rate, with an APTA certificate of origin | 12% | 13% | 0% | EF |
| 6405.10.90.90 | Other footwear with outer soles of leather or composition leather其他皮革或再生皮革制面的其他鞋靴 | 6%APTA rate, with an APTA certificate of origin | 12% | 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
6405.10.10Footwear with outer soles of rubber, plastics, etc., and uppers of other leather
6405.10.10.00Other footwear with outer soles of rubber, plastics, leather or composition leather, and uppers of composition leather再生皮革制面的,橡胶、塑料、皮革及再生皮革制外底的其他鞋靴
- Unit
- kg / pair
- MFN import duty
- 12%
- 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款式
- 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
- 9.6%
- Ecuador
- 9.6%
- Serbia
- 9.6%
- Hong Kong
- 0%
- Macao
- 0%
- Asia-Pacific (APTA)
- 6%
RCEP rates
- Australia
- 18%
- Brunei
- 18%
- Cambodia
- 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
- 6405101000101Other footwear with uppers of composition leather and outer soles of rubber, plastics, leather or composition leather (insole length ≤17cm)再生皮革制面的,橡胶、塑料、皮革及再生皮革制外底的其他鞋靴(内底长度小于等于17cm)
- 6405101000102Other footwear with uppers of composition leather & outer soles of rubber, plastics, leather or composition leather (insole length > 17 cm)再生皮革制面的,橡胶、塑料、皮革及再生皮革制外底的其他鞋靴(内底长度大于17cm)
6405.10.90Footwear with outer soles of other materials and uppers of other leather
6405.10.90.10Other 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 made of materials other than rubber, plastics, leather and composition leather外底用橡胶、塑料、皮革及再生皮革以外材料制成
- Unit
- kg / pair
- MFN import duty
- 12%
- 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款式
- 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
- 9.6%
- Ecuador
- 10.2%
- Serbia
- 9.6%
- Hong Kong
- 0%
- Macao
- 0%
- Asia-Pacific (APTA)
- 6%
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
- 6405109010101Other footwear with uppers of leather from endangered wild animals (outer soles of materials other than rubber, plastics, leather or composition leather) (insole length ≤17cm)含濒危野生动物皮革制面的其他鞋靴(外底用橡胶、塑料、皮革及再生皮革以外材料制成)(内底长度小于等于17cm)
- 6405109010102Other footwear with uppers of leather from endangered wild animals (outer soles of materials other than rubber, plastics, leather or composition leather) (insole length > 17 cm)含濒危野生动物皮革制面的其他鞋靴(外底用橡胶、塑料、皮革及再生皮革以外材料制成)(内底长度大于17cm)
6405.10.90.90Other footwear with outer soles of leather or composition leather其他皮革或再生皮革制面的其他鞋靴
Outer soles made of materials other than rubber, plastics, leather and composition leather外底用橡胶,塑料,皮革及再生皮革以外材料制成
- Unit
- kg / pair
- MFN import duty
- 12%
- 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款式
- 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
- 9.6%
- Ecuador
- 10.2%
- Serbia
- 9.6%
- Hong Kong
- 0%
- Macao
- 0%
- Asia-Pacific (APTA)
- 6%
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
- 6405109090101Other footwear with uppers of leather or composition leather (outer soles of materials other than rubber, plastics, leather or composition leather) (insole length ≤17cm)其他皮革或再生皮革制面的其他鞋靴(外底用橡胶,塑料,皮革及再生皮革以外材料制成)(内底长度小于等于17cm)
- 6405109090102Other footwear with leather or composition leather uppers (outer soles of materials other than rubber, plastics, leather or composition leather) (insole length > 17 cm)其他皮革或再生皮革制面的其他鞋靴(外底用橡胶,塑料,皮革及再生皮革以外材料制成)(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 import tariff by origin (Indian Trade Portal snapshot)Checked 29 Sep 2026
- GST schedule headings and 8-digit IGST (archived)Checked 29 Sep 2026
- HS code descriptions (archived file)Checked 29 Sep 2026
- India's AIDC, Health Cess and Social Welfare Surcharge exemptions (11/2021, 08/2020, 11/2018-Customs)Checked 19 Oct 2026
- India's preferential tariff schedules (CBIC notifications)Checked 19 Oct 2026
- India's export duty (Second Schedule to the Customs Tariff Act and notifications 27/2011, 55/2022, 22/2024)Checked 19 Oct 2026
- India's All Industry Rates of duty drawback (notification 77/2023-Customs (N.T.))Checked 19 Oct 2026
- RoDTEP export incentive rates (DGFT Appendix 4R and 4RE)Checked 18 Oct 2026
- RoSCTL rebate for apparel and made-ups (Ministry of Textiles): periods and ratesChecked 19 Oct 2026
- CBIC Compliance Information Portal (CIP)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.