European Union tariff, chapter 64: Footwear, gaiters and the like; parts of such articles
Last updated
Key facts
- National lines
- 100
- Subheadings
- 25
- Import VAT/GST in the European Union
- VAT 21%
- De minimis in the European Union
- Flat €3 duty up to €150; tax always charged
- Tariff
- European Union
- Chapter
- 64: Footwear, gaiters and the like; parts of such articles
Summary
The European Union tariff has 100 national lines in HS chapter 64 (footwear, gaiters and the like; parts of such articles), under 25 subheadings in 6 headings.
Subheadings with European Union lines
The European Union tariff has 100 national lines in HS chapter 64 (footwear, gaiters and the like; parts of such articles), under 25 subheadings in 6 headings.
64.01 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
64.02 Other footwear with outer soles and uppers of rubber or plastics
64.03 Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather
- 6403.12Sports footwear: Ski-boots, cross-country ski footwear and snowboard boots1 line
- 6403.19Sports footwear: Other1 line
- 6403.20Footwear with outer soles of leather, and uppers which consist of leather straps across the instep and around the big toe1 line
- 6403.40Other footwear, incorporating a protective metal toe-cap1 line
- 6403.51Other footwear with outer soles of leather: Covering the ankle8 lines
- 6403.59Other footwear with outer soles of leather: Other10 lines
- 6403.91Other footwear: Covering the ankle14 lines
- 6403.99Other footwear: Other16 lines
64.04 Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials
64.05 Other footwear
64.06 Parts of footwear (including uppers whether or not attached to soles other than outer soles); removable insoles, heel cushions and similar articles; gaiters, leggings and similar articles, and parts thereof
Import VAT and de minimis in the European Union
The European Union charges VAT on imports at a standard rate of 21%.
From 1 July 2026 until 1 July 2028, consignments sold to buyers in the European Union worth up to €150 pay a flat customs duty of €3 per tariff classification in the consignment instead of the tariff rate. Import tax is charged whatever the value.
In other countries
National tariff lines under chapter 64 are live on border.bot for the United States (391 lines, also used by 1 other country).
- United States391 lines, used by 1 other country
Frequently asked questions
How many national tariff lines does the European Union tariff have in HS chapter 64?
The European Union tariff has 100 national lines in HS chapter 64 (footwear, gaiters and the like; parts of such articles), under 25 subheadings in 6 headings.
Sources and updates
The tariff lines for the European Union come from border.bot release 1, read from the publisher’s files, and have been live since 11 October 2026.
The duty rates for the European Union come from border.bot release 1, read from the publisher’s files, and have been live since 11 October 2026.
The trade programmes for the European Union come from border.bot release 1, read from the publisher’s files, and have been live since 11 October 2026.
The import taxes for the European Union come from border.bot release 1, imported from a file, and have been live since 9 October 2026.
The de minimis thresholds for the European Union come from border.bot release 2, entered by border.bot, and have been live since 11 October 2026.
This page was last updated on 11 October 2026.
Guidance from published tariff data, not a binding ruling. For a decision customs must follow, apply to the destination’s customs authority for a binding tariff ruling.