Customs Tariff 2024-25 - Section 12 - Chapter 64 - Footwear, gaiters and the like; parts of such articles

CHAPTER 64 (Chapter Notes)

Tariff Item	Description of goods	Unit	Policy	Rate of duty SWS : 10%
Tariff Item	Description of goods	Unit	Policy	Standard	Preferential Areas	Effective rate of duty	Specified countries
(1)	(2)	(3)	(4)	(5)	(6)	(7)	(8)
6401	WATERPROOF FOOTWEAR WITH OUTER SOLES AND UPPERS OF RUBBER OR OF PLASTICS, THE UPPERS OF WHICH ARE NEITHER FIXED TO THE SOLE NOR ASSEMBLED BY STITCHING, RIVETING, NAILING, SCREWING, PLUGGING OR SIMILAR PROCESSES
6401 10	- Footwear incorporating a protective metal toe-cap :
6401 10 10	--- Of rubber	pa	Free	35%	-	AIDC: 18.5% IGST: 18%	BCD Exemption Malaysia: 5% SAFTA: 5% Singapore: 17.5%
6401 10 90	--- Other	pa	Free	35%	-	AIDC: 18.5% IGST: 18%	BCD Exemption Malaysia: 5% SAFTA: 5% Singapore: 17.5%
	- Other footwear :
6401 92	-- Covering the ankle but not covering the knee :
6401 92 10	--- Of rubber	pa	Free	35%	-	AIDC: 18.5% IGST: 18%	BCD Exemption Malaysia: 5% SAFTA: 5%
6401 92 90	--- Other	pa	Free	35%	-	AIDC: 18.5% IGST: 18%	BCD Exemption Malaysia: 5% SAFTA: 5%
6401 99	-- Other :
6401 99 10	--- Of rubber	pa	Free	35%	-	AIDC: 18.5% IGST: 18%	BCD Exemption Malaysia: 5% SAFTA: 5%
6401 99 90	--- Other	pa	Free	35%	-	AIDC: 18.5% IGST: 18%	BCD Exemption Malaysia: 5% SAFTA: 5%
6402	OTHER FOOTWEAR WITH OUTER SOLES AND UPPERS OF RUBBER OR PLASTICS
	- Sports footwear :
6402 12	-- Ski-boots, cross-country ski footwear and snowboard boots :
6402 12 10	--- Of rubber	pa	Free	35%	-	AIDC: 18.5% IGST: 18%	BCD Exemption Malaysia: 5% SAFTA: 5% Singapore: 17.5%
6402 12 90	--- Other	pa	Free	35%	-	AIDC: 18.5% IGST: 18%	BCD Exemption Malaysia: 5% SAFTA: 5% Singapore: 17.5%
6402 19	-- Other :
6402 19 10	--- Of rubber	pa	Free	35%	-	AIDC: 18.5% IGST: 18%	BCD Exemption SAFTA: 5%
6402 19 90	--- Other	pa	Free	35%	-	AIDC: 18.5% IGST: 18%	BCD Exemption SAFTA: 5%
6402 20	- Footwear with upper straps or thongs assembled to the sole by means of plugs :
6402 20 10	--- Of rubber	pa	Free	35%	-	AIDC: 18.5% IGST: 18%	BCD Exemption Malaysia: 5% SAFTA: 5%
6402 20 90	--- Other	pa	Free	35%	-	AIDC: 18.5% IGST: 18%	BCD Exemption Malaysia: 5% SAFTA: 5%
	- Other footwear :
6402 91	-- Covering the ankle :
6402 91 10	--- Of rubber	pa	Free	35%	-	AIDC: 18.5% IGST: 18%	BCD Exemption Malaysia: 5% SAFTA: 5%
6402 91 90	--- Other	pa	Free	35%	-	AIDC: 18.5% IGST: 18%	BCD Exemption Malaysia: 5% SAFTA: 5%
6402 99	-- Other
6402 99 10	--- Of rubber	pa	Free	35%	-	AIDC: 18.5% IGST: 18%	BCD Exemption Australia: 15.0% Malaysia: 5% SAFTA: 5%
6402 99 90	--- Other	pa	Free	35%	-	AIDC: 18.5% IGST: 18%	BCD Exemption Australia: 15.0% Malaysia: 5% SAFTA: 5%
6403	FOOTWEAR WITH OUTER SOLES OF RUBBER, PLASTICS, LEATHER OR COMPOSITION LEATHER AND UPPERS OF LEATHER
	- Sports footwear :
6403 12 00	-- Ski-boots, cross-country ski footwear and snowboard boots	pa	Free	35%	-	AIDC: 18.5% IGST: 18%	BCD Exemption UAE: 20% Australia: Nil Japan: Nil Malaysia: Nil SAFTA: 5% Singapore: 17.5%
6403 19	-- Other :
6403 19 10	--- With outer soles of leather	pa	Free	35%	-	AIDC: 18.5% IGST: 18%	BCD Exemption Singapore: Nil Australia: 15.0% Malaysia: 5% SAFTA: 5%
6403 19 20	--- With outer soles of rubber	pa	Free	35%	-	AIDC: 18.5% IGST: 18%	BCD Exemption Singapore: Nil Australia: 15.0% Malaysia: 5% SAFTA: 5%
6403 19 90	--- Other	pa	Free	35%	-	AIDC: 18.5% IGST: 18%	BCD Exemption Singapore: Nil Australia: 15.0% Malaysia: 5% SAFTA: 5%
6403 20	- Footwear with outer soles of leather, and uppers which consist of leather straps across the instep and around the big toe :
	--- All leather, closed toe :
6403 20 11	---- For men	pa	Free	35%	-	AIDC: 18.5% IGST: 18%	BCD Exemption UAE: 20% Australia: 15.0% Japan: Nil Malaysia: 5% SAFTA: 5% Korea: Nil Singapore: 17.5%
6403 20 12	---- For women	pa	Free	35%	-	AIDC: 18.5% IGST: 18%	BCD Exemption UAE: 20% Australia: 15.0% Japan: Nil Malaysia: 5% SAFTA: 5% Korea: Nil Singapore: 17.5%
6403 20 13	---- For children	pa	Free	35%	-	AIDC: 18.5% IGST: 18%	BCD Exemption UAE: 20% Australia: 15.0% Japan: Nil Malaysia: 5% SAFTA: 5% Korea: Nil Singapore: 17.5%
6403 20 19	---- Other	pa	Free	35%	-	AIDC: 18.5% IGST: 18%	BCD Exemption UAE: 20% Australia: 15.0% Japan: Nil Malaysia: 5% SAFTA: 5% Korea: Nil Singapore: 17.5%
	--- All leather, open toe :
6403 20 21	---- For men	pa	Free	35%	-	AIDC: 18.5% IGST: 18%	BCD Exemption UAE: 20% Australia: 15.0% Japan: Nil Malaysia: 5% SAFTA: 5% Korea: Nil Singapore: 17.5%
6403 20 22	---- For women	pa	Free	35%	-	AIDC: 18.5% IGST: 18%	BCD Exemption UAE: 20% Australia: 15.0% Japan: Nil Malaysia: 5% SAFTA: 5% Korea: Nil Singapore: 17.5%
6403 20 23	---- For children	pa	Free	35%	-	AIDC: 18.5% IGST: 18%	BCD Exemption UAE: 20% Australia: 15.0% Japan: Nil Malaysia: 5% SAFTA: 5% Korea: Nil Singapore: 17.5%
6403 20 29	---- Others	pa	Free	35%	-	AIDC: 18.5% IGST: 18%	BCD Exemption UAE: 20% Australia: 15.0% Japan: Nil Malaysia: 5% SAFTA: 5% Korea: Nil Singapore: 17.5%
6403 20 30	--- Of leather soles with embroidered uppers	pa	Free	35%	-	AIDC: 18.5% IGST: 18%	BCD Exemption UAE: 20% Australia: 15.0% Japan: Nil Malaysia: 5% SAFTA: 5% Korea: Nil Singapore: 17.5%
6403 20 40	--- Kolapuri chappals and similar footwear	pa	Free	35%	-	AIDC: 18.5% IGST: 18%	BCD Exemption UAE: 20% Australia: 15.0% Japan: Nil Malaysia: 5% SAFTA: 5% Korea: Nil Singapore: 17.5%
6403 20 90	--- Other	pa	Free	35%	-	AIDC: 18.5% IGST: 18%	BCD Exemption UAE: 20% Australia: 15.0% Japan: Nil Malaysia: 5% SAFTA: 5% Korea: Nil Singapore: 17.5%
6403 40 00	- Other footwear, incorporating a protective metal toe-cap	pa	Free	35%	-	AIDC: 18.5% IGST: 18%	BCD Exemption Malaysia: 5% SAFTA: 5% Singapore: 17.5%
	- Other footwear, with outer soles of leather :
6403 51	-- Covering the ankle :
	--- All leather shoes :
6403 51 11	---- For men	pa	Free	35%	-	AIDC: 18.5% IGST: 18%	BCD Exemption UAE: 20% Australia: 15.0% Japan: Nil Malaysia: 5% SAFTA: 5% Korea: Nil Singapore: 17.5%
6403 51 12	---- For women	pa	Free	35%	-	IGST: 18%	BCD Exemption UAE: 20% Australia: 15.0% Japan: Nil Malaysia: 5% SAFTA: 5% Korea: Nil Singapore: 17.5%
6403 51 13	---- For children	pa	Free	35%	-	AIDC: 18.5% IGST: 18%	BCD Exemption UAE: 20% Australia: 15.0% Japan: Nil Malaysia: 5% SAFTA: 5% Korea: Nil Singapore: 17.5%
6403 51 19	---- Other	pa	Free	35%	-	AIDC: 18.5% IGST: 18%	BCD Exemption UAE: 20% Australia: 15.0% Japan: Nil Malaysia: 5% SAFTA: 5% Korea: Nil Singapore: 17.5%
6403 51 90	--- Other	pa	Free	35%	-	AIDC: 18.5% IGST: 18%	BCD Exemption UAE: 20% Australia: 15.0% Japan: Nil Malaysia: 5% SAFTA: 5% Korea: Nil Singapore: 17.5%
6403 59	-- Other :
6403 59 10	--- For men	pa	Free	35%	-	AIDC: 18.5% IGST: 18%	BCD Exemption Singapore: Nil UAE: 20% Australia: 15.0% Japan: Nil Malaysia: 5% SAFTA: 5% Korea: Nil
6403 59 20	--- For women	pa	Free	35%	-	AIDC: 18.5% IGST: 18%	BCD Exemption Singapore: Nil UAE: 20% Australia: 15.0% Japan: Nil Malaysia: 5% SAFTA: 5% Korea: Nil
6403 59 30	--- For children	pa	Free	35%	-	AIDC: 18.5% IGST: 18%	BCD Exemption Singapore: Nil UAE: 20% Australia: 15.0% Japan: Nil Malaysia: 5% SAFTA: 5% Korea: Nil
6403 59 90	--- Other	pa	Free	35%	-	AIDC: 18.5% IGST: 18%	BCD Exemption Singapore: Nil UAE: 20% Australia: 15.0% Japan: Nil Malaysia: 5% SAFTA: 5% Korea: Nil
	- Other footwear :
6403 91	-- Covering the ankle :
6403 91 10	--- Leather boots and other footwear with rubber sole	pa	Free	35%	-	AIDC: 18.5% IGST: 18%	BCD Exemption UAE: 20% Australia: 15.0% Japan: Nil Malaysia: 5% SAFTA: 5% Korea: Nil Singapore: 17.5%
6403 91 20	--- Leather footwear with plastic and synthetic sole	pa	Free	35%	-	AIDC: 18.5% IGST: 18%	BCD Exemption UAE: 20% Australia: 15.0% Japan: Nil Malaysia: 5% SAFTA: 5% Korea: Nil Singapore: 17.5%
6403 91 90	--- Other	pa	Free	35%	-	AIDC: 18.5% IGST: 18%	BCD Exemption Chile: 80% Australia: 15.0% Japan: Nil Malaysia: Nil SAFTA: 5% Korea: Nil Singapore: 17.5%
6403 99	-- Other :
6403 99 10	--- Leather sandals with rubber sole	pa	Free	35%	-	AIDC: 18.5% IGST: 18%	BCD Exemption UAE: 20% Chile: 80% Australia: 15.0% Japan: Nil Malaysia: 5% SAFTA: 5% Korea: Nil Singapore: 17.5%
6403 99 20	--- Leather sandals with plastic or synthetic sole	pa	Free	35%	-	AIDC: 18.5% IGST: 18%	BCD Exemption UAE: 20% Chile: 80% Australia: 15.0% Japan: Nil Malaysia: 5% SAFTA: 5% Korea: Nil Singapore: 17.5%
6403 99 90	--- Other	pa	Free	35%	-	AIDC: 18.5% IGST: 18%	BCD Exemption UAE: 20% Chile: 80% Australia: 15.0% Japan: Nil Malaysia: Nil SAFTA: 5% Korea: Nil Singapore: 17.5%
6404	FOOTWEAR WITH OUTER SOLES OF RUBBER, PLASTICS, LEATHER OR COMPOSITION LEATHER AND UPPERS OF TEXTILE MATERIALS
	- Footwear with outer soles of rubber or plastics :
6404 11	-- Sports footwear; tennis shoes, basketball shoes, gym shoes, training shoes and the like :
6404 11 10	--- Of rubber sole with canvas upper	pa	Free	35%	-	AIDC: 18.5% IGST: 18%	BCD Exemption Malaysia: 5% SAFTA: 5%
6404 11 20	--- Of rubber sole with leather cloth uppers	pa	Free	35%	-	AIDC: 18.5% IGST: 18%	BCD Exemption Malaysia: 5% SAFTA: 5%
6404 11 90	--- Other	pa	Free	35%	-	AIDC: 18.5% IGST: 18%	BCD Exemption Malaysia: 5% SAFTA: 5%
6404 19	-- Other :
6404 19 10	--- Of rubber sole with canvas upper	pa	Free	35%	-	AIDC: 18.5% IGST: 18%	BCD Exemption Malaysia: 5% SAFTA: 5%
6404 19 20	--- Of rubber sole with leather cloth uppers	pa	Free	35%	-	AIDC: 18.5% IGST: 18%	BCD Exemption Malaysia: 5% SAFTA: 5%
6404 19 90	--- Other	pa	Free	35%	-	AIDC: 18.5% IGST: 18%	BCD Exemption Malaysia: 5% SAFTA: 5%
6404 20 00	- Footwear with outer soles of leather orcomposition leather	pa	Free	35%	-	AIDC: 18.5% IGST: 18%	BCD Exemption UAE: 20% Australia: 15.0% Japan: Nil Malaysia: 5% SAFTA: 5% Korea: Nil
6405	OTHER FOOTWEAR
6405 10 00	- With uppers of leather or composition leather	pa	Free	35%	-	AIDC: 18.5% IGST: 18%	BCD Exemption UAE: 20% Australia: 15.0% Japan: Nil Malaysia: 5% SAFTA: 5% Korea: Nil Singapore: 17.5%
6405 20 00	- With uppers of textile materials	pa	Free	35%	-	AIDC: 18.5% IGST: 18%	BCD Exemption UAE: 20% Malaysia: 5% SAFTA: 5% Singapore: 17.5%
6405 90 00	- Other	pa	Free	35%	-	AIDC: 18.5% IGST: 18%	BCD Exemption Singapore: Nil UAE: 20% Malaysia: 5% SAFTA: 5%
6406	PARTS OF FOOTWEAR (INCLUDING UPPERS WHETHER OR NOT ATTACHED TO SOLES OTHER THAN OUTER SOLES); REMOVABLE IN-SOLES, HEEL CUSHIONS AND SIMILAR ARTICLES; GAITERS, LEGGINGS AND SIMILAR ARTICLES, AND PARTS THEREOF
6406 10	- Uppers and parts thereof, other than stiffeners :
6406 10 10	--- Embroidered uppers of textile materials	kg.	Free	20%	-	IGST: 18%	UAE: 4% Australia: 8.6% Japan: Nil Malaysia: 5% SAFTA: 5% Korea: Nil Singapore: 10%
6406 10 20	--- Leather uppers (prepared)	kg.	Free	20%	-	IGST: 18%	UAE: 4% Australia: 8.6% Japan: Nil Malaysia: 5% SAFTA: 5% Korea: Nil
6406 10 30	--- Goat lining	kg.	Free	20%	-	IGST: 18%	UAE: 4% Australia: 8.6% Japan: Nil Malaysia: 5% SAFTA: 5% Korea: Nil
6406 10 40	--- Sheep lining	kg.	Free	20%	-	IGST: 18%	UAE: 4% Japan: Nil Malaysia: 5% SAFTA: 5% Korea: Nil
6406 10 90	--- Other	kg.	Free	20%	-	IGST: 18%	UAE: 4% Japan: Nil Malaysia: 5% SAFTA: 5% Korea: Nil
6406 20 00	- Outer soles and heels,of rubber or plastics	kg.	Free	20%	-	IGST: 18%	UAE: 4% Japan: Nil Malaysia: 5% SAFTA: 5% Korea: Nil
6406 90	- Other:
6406 90 10	--- Of wood	kg.	Free	20%	-	IGST: 18%	UAE: 4% Australia: 8.6% Japan: Nil Malaysia: 5% SAFTA: 5% Korea: Nil
6406 90 20	--- Leather parts other than soles and prepared uppers	kg.	Free	20%	-	IGST: 18%	UAE: 4% Australia: 8.6% Japan: Nil Malaysia: 5% SAFTA: 5% Korea: Nil Singapore: 10%
6406 90 30	--- Leather soles	kg.	Free	20%	-	IGST: 18%	UAE: 4% Australia: 8.6% Japan: Nil Malaysia: 5% SAFTA: 5% Korea: Nil Singapore: 10%
6406 90 40	--- Gaiters,leggings and similar articles	kg.	Free	20%	-	IGST: 18%	UAE: 4% Australia: 8.6% Japan: Nil Malaysia: 5% SAFTA: 5% Korea: Nil Singapore: 10%
6406 90 50	--- Parts of gaiters,leggings and similar articles	kg.	Free	20%	-	IGST: 18%	UAE: 4% Australia: 8.6% Japan: Nil Malaysia: 5% SAFTA: 5% Korea: Nil Singapore: 10%
6406 90 90	--- Other	kg.	Free	20%	-	IGST: 18%	UAE: 4% Japan: Nil Malaysia: 5% SAFTA: 5% Korea: Nil Singapore: 10%