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

HS 6403 40 00Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather: other footwear, incorporating a protective metal toe-cap

Footwear, gaiters and the like; parts of such articles › Other footwear, incorporating a protective metal toe-cap

Customs duty: 35%; Tariff rate
GST now: 18%; or 5% for some goods
Import policy: Free
Export policy: Free
Unit: pairs
Duty in China: 14%; On Indian goods

Landed cost Search codes Duty abroadRates as on 19 Oct 2026

Importing into India

What customs charges, what trade agreements take off, and the rules the goods must meet.

Customs duty

Customs duty on imports into India
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

Lower customs duty under India's 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–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	17.5%	Bangladesh, Bhutan, Maldives, Nepal
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

Goods from Pakistan pay 200%.

Anti-dumping, countervailing and safeguard duty

None in force on this code as on 19 Oct 2026.

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

GST rate rules in force
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

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
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 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.

Export policy (DGFT ITC(HS) Schedule 2)

Free.

What buyers pay abroad: import duty in the US, UK, EU and Australia for 6403 40, and China's below.

China: the same goods (6403 40)

China shares the first 6 digits with India and splits them into 10-digit codes of its own: 2 in force under 6403 40. 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
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

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

6403.40.00Other footwear with outer soles of rubber, plastics or leather, leather uppers and protective metal toecaps

6403.40.00.10Other footwear with uppers of endangered wild animal leather其他含濒危野生动物皮革面鞋靴

With protective metal toecaps装有金属护鞋头的

Unit: kg / pair
MFN import duty: 14%
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

FEndangered species import permit濒危物种允许进口证明书
EEndangered species export permit濒危物种允许出口证明书

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.Type (with metal toecap)款式(装金属护头)
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%
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: 11.2%
Ecuador: 11.9%
Serbia: 11.2%
Hong Kong: 0%
Macao: 0%

RCEP rates

Australia: 18%
Brunei: 18%
Cambodia: 18%
Laos: 18%
Malaysia: 18%
New Zealand: 19.2%
Singapore: 18%
Thailand: 18%
Vietnam: 18%
Indonesia: 18%
Philippines: 18%
Myanmar: 18%

CIQ codes

6403400010999Other footwear with uppers of leather of endangered wild animals (with protective metal toecaps)其他含濒危野生动物皮革面鞋靴(装有金属护鞋头的)

6403.40.00.90Other 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

Outer soles of rubber, plastics, leather or composition leather橡胶、塑料、皮革或再生皮革制外底

Unit: kg / pair
MFN import duty: 14%
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.Type (with metal toecap)款式(装金属护头)
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%
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: 11.2%
Ecuador: 11.9%
Serbia: 11.2%
Hong Kong: 0%
Macao: 0%

RCEP rates

Australia: 18%
Brunei: 18%
Cambodia: 18%
Laos: 18%
Malaysia: 18%
New Zealand: 19.2%
Singapore: 18%
Thailand: 18%
Vietnam: 18%
Indonesia: 18%
Philippines: 18%
Myanmar: 18%

CIQ codes

6403400090999Other footwear with leather uppers, incorporating a protective metal toecap (outer soles of rubber, plastics, leather or composition leather)装有金属护鞋头的其他皮革面鞋靴(橡胶、塑料、皮革或再生皮革制外底)

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

Previous6403 20 90Other One level up6403Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather Next6403 51 11For men

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 18 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 18 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
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.