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

HS 6403 59Footwear 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%
4 tariff items
GST now
18%
or 5% for some goods
Import policy
Free
Export policy
Free
Unit
pairs
Duty in China
8%
On Indian goods
Search codesDuty abroadRates as on 19 Oct 2026

Codes under this subheading

4 codes. Duty and GST are set on the 8-digit tariff items; open the one that describes your goods.

Codes under this code
CodeDescriptionCustoms dutyGST nowUnit
6403 59 10For men35%18%pairs
6403 59 20For women35%18%pairs
6403 59 30For children35%18%pairs
6403 59 90Other35%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 4 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: 4 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

GST rate rules in force
NotificationGoodsRate
9/2025-Integrated Tax (Rate)Schedule II, S.No. 204Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather18%
9/2025-Integrated Tax (Rate)Schedule I, S.No. 392Footwear of sale value not exceeding Rs.2500 per pair5%

History

GST rate history
PeriodRateNotification
Until 21 Sep 202512% or 18%1/2017-Central Tax (Rate)
From 22 Sep 20255% 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 itemGoodsRateCap
6403Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather——
640301Leather shoes for adults, namely boots and half boots6.1%Rs. 182.4 per Pair
640305Leather shoes for adults, other than boots and half boots6.1%Rs. 149.7 per Pair
640307Leather boots/half boots/shoes for children6.1%Rs. 96.1 per Pair
640309Leather sandals (including chappals / slippers)6.1%Rs. 107.1 per Pair
640311Leather safety footwear with protective metal toe cap9%Rs. 193.6 per Pair
640312Leather safety footwear with protective toe cap of composite/ synthetic material7.5%Rs. 199.5 per Pair
640399Others1.5%—

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: 4 tariff items

What buyers pay abroad: import duty in the US, UK, EU and Australia for 6403 59, and China's below.

China: the same goods (6403 59)

China shares the first 6 digits with India and splits them into 10-digit codes of its own: 2 in force under 6403 59. 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 codeGoodsDuty on Indian goodsMFNImport VATExport rebateLicences
6403.59.00.10Other 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
6403.59.00.90Other 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
  • 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

6403.59.00Other footwear with outer soles of leather and uppers of leather

6403.59.00.10Other 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

Including boots, excluding sports footwear包括靴,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
3.2%
Ecuador
6.4%
Serbia
5.6%
Hong Kong
0%
Macao
0%
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
  • 6403590010101Other footwear with outer soles of endangered wild animal leather and uppers of leather (including boots, excluding sports footwear) (insole length ≤ 17 cm)含濒危野生动物皮革制外底皮革面其他鞋(包括靴,运动用鞋靴除外)(内底长度小于等于17cm)
  • 6403590010102Other footwear with outer soles of endangered wild animal leather and uppers of leather (including boots, excluding sports footwear) (insole length > 17 cm)含濒危野生动物皮革制外底皮革面其他鞋(包括靴,运动用鞋靴除外)(内底长度大于17cm)
6403.59.00.90Other footwear with outer soles of leather and uppers of leather皮革制外底的皮革面其他鞋靴

Excluding sports footwear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
3.2%
Ecuador
6.4%
Serbia
5.6%
Hong Kong
0%
Macao
0%
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
  • 6403590090101Other footwear with outer soles of leather and uppers of leather (excluding sports footwear) (insole length ≤ 17 cm)皮革制外底的皮革面其他鞋靴(运动用鞋靴除外)(内底长度小于等于17cm)
  • 6403590090102Other footwear with leather uppers and leather outer soles (excluding sports footwear) (insole length >17cm)皮革制外底的皮革面其他鞋靴(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

Previous6403 51Covering the ankleOne level up6403Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leatherNext6403 91Covering the ankle

Sources

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.