Tariff item · Chapter 64 · Section XII, Footwear, headgear, umbrellas, sun umbrellas, walking-sticks, seat-s…
HS 6404 20 00Footwear with outer soles of leather or composition leather
Footwear, gaiters and the like; parts of such articles › Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials
- Customs duty
- 35%
- Tariff rate
- GST now
- 18%
- or 5% for some goods
- Import policy
- Free
- Export policy
- Free
- Unit
- pairs
- Duty in China
- 5%
- 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 | 8.75% | Bangladesh, Bhutan, Maldives, Nepal |
| India–Australia ECTA | 15% | Australia |
| India–UAE CEPA | 15% | United Arab Emirates |
| 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–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 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
| Notification | Goods | Rate |
|---|---|---|
| 9/2025-Integrated Tax (Rate)Schedule II, S.No. 205 | Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials | 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 |
|---|---|---|---|
| 6404 | Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials | — | — |
| 640401 | Of rubber sole with canvas upper | 1.5% | — |
| 640402 | Boots/ Half boots/ Shoes with upper of synthetic and/or textile material | 6.1% | Rs. 143.8 per Pair |
| 640403 | Sandals of Leather-cum- synthetic/textile materials | 1.9% | — |
| 640404 | Of TPR/PU sole with canvas upper | 1.5% | — |
| 640405 | Sandals of synthetic and/or textile material | 1.5% | — |
| 640499 | 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 6404 20, and China's below.
China: the same goods (6404 20)
China shares the first 6 digits with India and splits them into 10-digit codes of its own: 2 in force and 1 expired under 6404 20. 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 |
|---|---|---|---|---|---|---|
| 6404.20.10.00 | Slippers with textile uppers and leather soles纺织材料制鞋面皮革底的拖鞋 | 5%APTA rate, with an APTA certificate of origin | 10% | 13% | 13% | None |
| 6404.20.90.00 | Other footwear with textile uppers and leather outer soles纺织材料制鞋面皮革底的其他鞋靴 | 5%APTA rate, with an APTA certificate of origin | 10% | 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
6404.20.00
6404.20.00.00Footwear with textile uppers and leather soles (outer soles of leather or composition leather, incl. sports footwear)纺织材料制鞋面皮革底的鞋靴(皮革或再生皮革制外底,包括运动用鞋靴 )Expired
Outer soles of leather or composition leather, including for sports footwear皮革或再生皮革制外底,包括运动用鞋靴
- Unit
- None
- MFN import duty
- None
- Provisional import duty
- None
- General import duty
- None
- Import VAT
- None
- Consumption tax
- None
- Export duty
- None
- Provisional export duty
- None
- Export VAT rebate
- None
- Updated by China
- 30 Dec 2018
Licences and certificates
None.
Inspection and quarantine
None.
What the customs declaration must state
Not listed.
6404.20.10Slippers with outer soles of leather or composition leather and uppers of textile materials
6404.20.10.00Slippers with textile uppers and leather soles纺织材料制鞋面皮革底的拖鞋
Slippers, being footwear without a backstrap, open-toed or closed-toed, for everyday wear拖鞋,指没有后帮(带),露趾或不露趾的、日常穿用的鞋
- Unit
- kg / pair
- MFN import duty
- 10%
- 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
- 7%
- Ecuador
- 8.2%
- Serbia
- 7%
- Hong Kong
- 0%
- Macao
- 0%
- Asia-Pacific (APTA)
- 5%
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
- 6404201000101Slippers with textile uppers and leather outer soles (slippers, meaning everyday footwear without a backstrap, open or closed toe) (insole length ≤ 17 cm)纺织材料制鞋面皮革底的拖鞋(拖鞋,指没有后帮(带),露趾或不露趾的、日常穿用的鞋)(内底长度小于等于17cm)
- 6404201000102Slippers with textile uppers and leather outer soles, n.e.s., with insole length > 17 cm纺织材料制鞋面皮革底的拖鞋(拖鞋,指没有后帮(带),露趾或不露趾的、日常穿用的鞋)(内底长度大于17cm,非运动鞋)
- 6404201000103Slippers with textile uppers and leather soles (slippers, meaning everyday footwear without a backstrap, open or closed toe) (sports footwear)纺织材料制鞋面皮革底的拖鞋(拖鞋,指没有后帮(带),露趾或不露趾的、日常穿用的鞋)(运动类鞋靴)
6404.20.90Other footwear with outer soles of leather or composition leather and uppers of textile materials
6404.20.90.00Other footwear with textile uppers and leather outer soles纺织材料制鞋面皮革底的其他鞋靴
Outer soles of leather or composition leather, including for sports footwear皮革或再生皮革制外底,包括运动用鞋靴
- Unit
- kg / pair
- MFN import duty
- 10%
- 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
- 7%
- Ecuador
- 8.5%
- Serbia
- 7%
- Hong Kong
- 0%
- Macao
- 0%
- Asia-Pacific (APTA)
- 5%
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
- 6404209000101Other footwear with uppers of textile materials and leather soles (outer soles of leather or composition leather, incl. sports footwear) (inner sole length less than or equal to 17 cm)纺织材料制鞋面皮革底的其他鞋靴(皮革或再生皮革制外底,包括运动用鞋靴)(内底长度小于等于17cm)
- 6404209000102Other footwear with outer soles of leather or composition leather and uppers of textile materials (including sports footwear) (insole length > 17cm, non-sports footwear)纺织材料制鞋面皮革底的其他鞋靴(皮革或再生皮革制外底,包括运动用鞋靴)(内底长度大于17cm,非运动鞋)
- 6404209000103Other footwear with textile uppers and leather soles (outer soles of leather or composition leather, including sports footwear)纺织材料制鞋面皮革底的其他鞋靴(皮革或再生皮革制外底,包括运动用鞋靴)(运动类鞋靴)
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 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.