European Union tariff line 6402 99 39 00: Other
Last updated
Key facts
- Tariff line
- 6402 99 39 00
- Covers
- Other footwear, with uppers of plastics, footwear with a vamp made of straps or which has one or several pieces cut out
- Supplementary unit
- Number of pairs (pa)
- Duty (MFN)
- 16.8%
- Preferential rates
- From 0% (56 programmes or origins)
- Additional duties
- None recorded
- Restrictions
- None recorded
- 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
- HS subheading
- 6402.99
Summary
In the European Union tariff, line 6402 99 39 00 covers other footwear, with uppers of plastics, footwear with a vamp made of straps or which has one or several pieces cut out. The general (MFN) duty rate is 16.8%. It falls under HS subheading 6402.99 in heading 64.02 (chapter 64).
What this line covers
In the European Union tariff, line 6402 99 39 00 covers other footwear, with uppers of plastics, footwear with a vamp made of straps or which has one or several pieces cut out.
Its legal text is “Other”, read under “Other footwear”, “With uppers of plastics” and “Footwear with a vamp made of straps or which has one or several pieces cut out”.
How it is structured
It falls under HS subheading 6402.99 in heading 64.02 (chapter 64). The first six digits are the Harmonized System code; the 4 digits after them are added by the European Union tariff.
- Chapter 64
- Footwear, gaiters and the like; parts of such articles
- Heading 64.02
- Other footwear with outer soles and uppers of rubber or plastics
- Subheading 6402.99
- Other footwear
- Within the subheading
- With uppers of plastics
- Within the subheading
- Footwear with a vamp made of straps or which has one or several pieces cut out
- Line 6402 99 39 00
- Other
- Supplementary unit
- Number of pairs (pa)
Duty
The general (MFN) duty rate is 16.8%.
Duty-free entry applies to goods that qualify under 5 programmes, and to goods from 48 origins.
A preferential rate of 11.9% applies to goods from GSP - General arrangements.
A preferential rate of 15.2% applies to goods from Mercosur.
A preferential rate of 4.6% applies to goods from Japan.
| Preferential rate | Programme or origin |
|---|---|
| 0% | EU-Switzerland agreement: re-imported goods (1007) |
| 0% | CARIFORUM (1033) |
| 0% | Eastern and Southern Africa States (1034) |
| 0% | SADC EPA (1035) |
| 0% | Preferential origin in accordance with the Agreement in the form of an Exchange of Letters between the European Union and the Kingdom of Morocco on the amendment of Protocols 1 and 4 to the Euro-Mediterranean Agreement establishing an association between the European Communities and their Member St… (2000) |
| 0% | GSP-EBA (Special arrangement for the least-developed countries - Everything But Arms) (2005) |
| 0% | EEA - European Economic Area (2012) |
| 0% | GSP+ (incentive arrangement for sustainable development and good governance) (2027) |
| 0% | OCTs (Overseas Countries and Territories) (2080) |
| 0% | Central America (2200) |
| 0% | Albania (AL) |
| 0% | Bosnia and Herzegovina (BA) |
| 0% | Canada (CA) |
| 0% | Switzerland (CH) |
| 0% | Côte d'Ivoire (CI) |
| 0% | Chile (CL) |
| 0% | Cameroon (CM) |
| 0% | Colombia (CO) |
| 0% | Algeria (DZ) |
| 0% | Ecuador (EC) |
| 0% | Egypt (EG) |
| 0% | Fiji (FJ) |
| 0% | Faroe Islands (FO) |
| 0% | United Kingdom (GB) |
| 0% | Georgia (GE) |
| 0% | Ghana (GH) |
| 0% | Israel (IL) |
| 0% | Jordan (JO) |
| 0% | Kenya (KE) |
| 0% | South Korea (KR) |
| 0% | Lebanon (LB) |
| 0% | Morocco (MA) |
| 0% | Moldova (MD) |
| 0% | Montenegro (ME) |
| 0% | North Macedonia (MK) |
| 0% | Mexico (MX) |
| 0% | New Zealand (NZ) |
| 0% | Peru (PE) |
| 0% | Papua New Guinea (PG) |
| 0% | Palestine (PS) |
| 0% | Solomon Islands (SB) |
| 0% | Singapore (SG) |
| 0% | Syria (SY) |
| 0% | Tunisia (TN) |
| 0% | Ukraine (UA) |
| 0% | United States (US) |
| 0% | Vietnam (VN) |
| 0% | Samoa (WS) |
| 0% | a group of origins (TARIC area XC) (XC) |
| 0% | Kosovo (XK) |
| 0% | a group of origins (TARIC area XL) (XL) |
| 0% | Serbia (XS) |
| 0% | South Africa (ZA) |
| 11.9% | GSP - General arrangements (2020) |
| 15.2% | Mercosur (5500) |
| 4.6% | Japan (JP) |
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.
Other lines under 6402.99
- 6402 99 05 00Incorporating a protective metal toecap
- 6402 99 10 00With uppers of rubber
- 6402 99 31 00With sole and heel combined having a height of more than 3 cm
- 6402 99 50 00Slippers and other indoor footwear
- 6402 99 91 00Of less than 24 cm
- 6402 99 93 00Footwear which cannot be identified as men's or women's footwear
- 6402 99 96 00For men
- 6402 99 98 00For women
In other countries
National tariff lines under 6402.99 are live on border.bot for the United States (54 lines, also used by 1 other country).
- United States54 lines, used by 1 other country
Frequently asked questions
What does tariff line 6402 99 39 00 cover in the European Union tariff?
In the European Union tariff, line 6402 99 39 00 covers other footwear, with uppers of plastics, footwear with a vamp made of straps or which has one or several pieces cut out.
What is the general (MFN) duty on 6402 99 39 00 in the European Union?
The general (MFN) duty rate is 16.8%.
Which preferential rates apply to 6402 99 39 00?
Duty-free entry applies to goods that qualify under 5 programmes: EU-Switzerland agreement: re-imported goods, Preferential origin in accordance with the Agreement in the form of an Exchange of Letters between the European Union and the Kingdom of Morocco on the amendment of Protocols 1 and 4 to the Euro-Mediterranean Agreement establishing an association between the European Communities and their Member St…, EEA - European Economic Area, a group of origins (TARIC area XC) and a group of origins (TARIC area XL), and to goods from CARIFORUM, the Eastern and Southern Africa States, SADC EPA, GSP-EBA (Special arrangement for the least-developed countries - Everything But Arms), GSP+ (incentive arrangement for sustainable development and good governance), OCTs (Overseas Countries and Territories), Central America, Albania, Bosnia and Herzegovina, Canada, Switzerland, Côte d'Ivoire, Chile, Cameroon, Colombia, Algeria, Ecuador, Egypt, Fiji, the Faroe Islands, the United Kingdom, Georgia, Ghana, Israel, Jordan, Kenya, South Korea, Lebanon, Morocco, Moldova, Montenegro, North Macedonia, Mexico, New Zealand, Peru, Papua New Guinea, Palestine, the Solomon Islands, Singapore, Syria, Tunisia, Ukraine, the United States, Vietnam, Samoa, Kosovo, Serbia and South Africa. A preferential rate of 11.9% applies to goods from GSP - General arrangements. A preferential rate of 15.2% applies to goods from Mercosur. A preferential rate of 4.6% applies to goods from Japan.
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.