Heading · Chapter 64 · Section XII, Footwear, headgear, umbrellas, sun umbrellas, walking-sticks, seat-s…
HS 6403Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather
Footwear, gaiters and the like; parts of such articles
- Customs duty
- 35%
- 31 tariff items
- GST now
- 18%
- or 5% for some goods
- Import policy
- Free
- Export policy
- Free
- Unit
- pairs
- Duty in China
- 5.2% to 14%
- On Indian goods
Search codesRates as on 19 Oct 2026
Codes under this heading
8 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 12 00 | Ski-boots, cross-country ski footwear and snowboard boots | 35% | 18% | pairs |
| 6403 19 | Other | 35% | 18% | pairs |
| 6403 20 | Footwear with outer soles of leather, and uppers which consist of leather straps across the instep and around the big toe | 35% | 18% | pairs |
| 6403 40 00 | Other footwear, incorporating a protective metal toe-cap | 35% | 18% | pairs |
| 6403 51 | Covering the ankle | 35% | 18% | pairs |
| 6403 59 | Other | 35% | 18% | pairs |
| 6403 91 | Covering the ankle | 35% | 18% | pairs |
| 6403 99 | 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 31 tariff items: 35%. The rules below cover this whole code.
Anti-dumping, countervailing and safeguard duty
None in force on this code as on 19 Oct 2026.
Import policy (DGFT ITC(HS)) of its tariff items
- Free: 31 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 19 Oct 2026.
Export policy (DGFT ITC(HS) Schedule 2) of its tariff items
- Free: 31 tariff items
China: the same goods (6403)
China shares the first 6 digits with India and splits them into 10-digit codes of its own: 28 in force under 6403. 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 |
|---|---|---|---|---|---|---|
| 6403.12.00.10 | Ski-boots with uppers of leather of endangered wild animals含濒危野生动物皮革制鞋面的滑雪靴 | 14%MFN rate (no APTA concession on this line) | 14% | 13% | 0% | EF |
| 6403.12.00.90 | Ski-boots with uppers of leather其他皮革制鞋面的滑雪靴 | 14%MFN rate (no APTA concession on this line) | 14% | 13% | 13% | None |
| 6403.19.00.10 | Other sports footwear with uppers of endangered wild animal leather含濒危野生动物皮革制鞋面其他运动鞋靴 | 10%MFN rate (no APTA concession on this line) | 10% | 13% | 0% | EF |
| 6403.19.00.90 | Other sports footwear with uppers of leather皮革制鞋面的其他运动鞋靴 | 10%MFN rate (no APTA concession on this line) | 10% | 13% | 13% | None |
| 6403.20.00.10 | Footwear with leather soles and uppers of strips or thongs of endangered wild animal leather含濒危野生动物皮革条带为鞋面的皮底鞋 | 14%MFN rate (no APTA concession on this line) | 14% | 13% | 0% | EF |
| 6403.20.00.90 | Other footwear with outer soles of leather and uppers of leather straps其他皮革条带为鞋面的皮底鞋 | 14%MFN rate (no APTA concession on this line) | 14% | 13% | 13% | None |
| 6403.40.00.10 | Other footwear with uppers of endangered wild animal leather其他含濒危野生动物皮革面鞋靴 | 14%MFN rate (no APTA concession on this line) | 14% | 13% | 0% | FE |
| 6403.40.00.90 | Other footwear with outer soles of leather and with protective metal toecaps装有金属护鞋头的其他皮革面鞋靴 | 14%MFN rate (no APTA concession on this line) | 14% | 13% | 13% | None |
| 6403.51.11.10 | Footwear with outer soles of endangered wild animal leather and uppers of leather, covering the ankle but not the calf含濒危野生动物皮革制外底皮革面过脚踝但低于小腿的鞋靴 | 8%MFN rate (no APTA concession on this line) | 8% | 13% | 0% | FE |
| 6403.51.11.90 | Footwear with outer soles of leather and uppers of leather, covering the ankle but not the calf皮革制外底皮革面过脚踝但低于小腿的鞋靴 | 8%MFN rate (no APTA concession on this line) | 8% | 13% | 13% | AM |
| 6403.51.19.10 | Other footwear with outer soles of endangered wild animal leather and uppers of leather, covering the ankle but not the calf其他含濒危野生动物皮革制外底皮革面过脚踝但低于小腿的鞋靴 | 8%MFN rate (no APTA concession on this line) | 8% | 13% | 0% | EF |
| 6403.51.19.90 | Other footwear with outer soles of leather, leather uppers covering the ankle but not reaching the calf其他皮革制外底皮革面过脚踝但低于小腿的鞋靴 | 8%MFN rate (no APTA concession on this line) | 8% | 13% | 13% | None |
| 6403.51.91.10 | Footwear with outer soles of endangered wild animal leather and uppers of leather含濒危野生动物皮革制外底皮革面的鞋靴 | 8%MFN rate (no APTA concession on this line) | 8% | 13% | 0% | EF |
| 6403.51.91.90 | Footwear with outer soles of leather and uppers of leather皮革制外底的皮革面的鞋靴 | 8%MFN rate (no APTA concession on this line) | 8% | 13% | 13% | AM |
| 6403.51.99.10 | Footwear with outer soles of endangered wild animal leather and uppers of leather含濒危野生动物皮革制外底皮革面的鞋靴 | 8%MFN rate (no APTA concession on this line) | 8% | 13% | 0% | FE |
| 6403.51.99.90 | Ankle boots with outer soles of leather and uppers of leather皮革制外底的皮革面短筒靴 | 8%MFN rate (no APTA concession on this line) | 8% | 13% | 13% | None |
| 6403.59.00.10 | Other footwear with outer soles of leather and leather uppers, containing leather of endangered wild animals含濒危野生动物皮革制外底皮革面其他鞋 | 8%MFN rate (no APTA concession on this line) | 8% | 13% | 0% | EF |
| 6403.59.00.90 | Other footwear with outer soles of leather and uppers of leather皮革制外底的皮革面其他鞋靴 | 8%MFN rate (no APTA concession on this line) | 8% | 13% | 13% | None |
| 6403.91.11.10 | Other footwear with uppers of leather of endangered wild animals, covering the ankle but not the calf其他含濒危野生动物皮革制面过脚踝但低于小腿的鞋靴 | 8%MFN rate (no APTA concession on this line) | 8% | 13% | 0% | EF |
| 6403.91.11.90 | Other footwear with leather uppers, covering the ankle but not the calf其他皮革制面过脚踝但低于小腿的鞋靴 | 8%MFN rate (no APTA concession on this line) | 8% | 13% | 13% | AM |
| 6403.91.19.10 | Other footwear with uppers of leather of endangered wild animals, covering the ankle but not the calf其他含濒危野生动物皮革制面过脚踝但低于小腿的鞋靴 | 8%MFN rate (no APTA concession on this line) | 8% | 13% | 0% | EF |
| 6403.91.19.90 | Other footwear with leather uppers, covering the ankle but not the calf其他皮革制面过脚踝但低于小腿的鞋靴 | 8%MFN rate (no APTA concession on this line) | 8% | 13% | 13% | None |
| 6403.91.91.10 | Other footwear with uppers of endangered wild leather其他含濒危野生皮革制面的鞋靴 | 8%MFN rate (no APTA concession on this line) | 8% | 13% | 0% | EF |
| 6403.91.91.90 | Other footwear with outer soles of leather其他皮革制面的鞋靴 | 8%MFN rate (no APTA concession on this line) | 8% | 13% | 13% | AM |
| 6403.91.99.10 | Other footwear with uppers of endangered wild leather其他含濒危野生皮革制面的鞋靴 | 8%MFN rate (no APTA concession on this line) | 8% | 13% | 0% | EF |
| 6403.91.99.90 | Other footwear with outer soles of leather其他皮革制面的鞋靴 | 8%MFN rate (no APTA concession on this line) | 8% | 13% | 13% | None |
| 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.
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.