HS 6406 20 00Outer soles and heels,of rubber or plastics

Customs duty

Lower duty under trade agreements

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

CBIC's Compliance Information Portal lists no other agency's clearance for imports of this item.

"*Solid pvc soles and heels must conform to BIS standard no is 6719:1972.moulded solid rubber soles and heels must conform to BIS is 5676:1995. polyurethane sole must conform to BIS standard no is 13893:1994 wef 01-08-2024.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.refer footwear made from all-rubber and all polymeric material and its components (quality control) order, 2024[S.O. 1422(e) DT 15-03-24]. nothing in this order shall apply,after the commencement of the footwear made from all rubber and all polymeric material and its components (quality control) amendment order, 2023, to import of solid pvc soles and heels, moulded solid rubber soles and heels and semi rigid polyurethane sole used in manufacturing of footwear in india for export only provided that the importer shall furnish a self declaration certified by the council for leather exports before the import consignments of footwear soles given import clearance at the customs in the following manner- i. self-declaration by the importer that the footwear soles imported are meant for production or assembly of footwear for exports and not for sale in the domestic market of india ii. the self-declaration will be in the letter head of the importer duly mentioning the invoice number and other relevant details of the import consignment and mentioning that the imported items shall not be put to any other use or sold in the domestic market except in the manufacture of footwear for the purpose of exports and the company will maintain its internal records for any future verification or audit by concerned authorities iii. certification by the council for leather exports that the importer is a manufacturer exporter registered with the council by quoting (a)currently valid registration-cum-membership certificate number and date of issue (b)udyam registration certificate number and date (c) bill of entry for home consumption number and date which is filed in the indian customs electronic data interchange system for import clearance and iv.the importers must upload the above documents along with other relevant documents in the indian customs electronic data interchange portal, for smooth customs clearance of the footwear soles*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.3880(e) DT 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.

The rules that set it now

History

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 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): 0.9% of the FOB value, until 31 Dec 2026.
• RoDTEP, Appendix 4RE (exports under Advance Authorisation, EOU or SEZ): 0.5% 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.

Every Chinese code in full