Key facts
- HS subheading
- 6403.91
- National lines
- 14
- 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 splits HS 6403.91 (other footwear: Covering the ankle) into 14 national lines: 6403 91 05 10 (hand-made), 6403 91 05 90 (other), 6403 91 11 10 (sports footwear; tennis shoes, basketball shoes, gym shoes, training shoes and the like), 6403 91 11 90 (other) and 10 others.
European Union lines under 6403.91
The European Union tariff splits HS 6403.91 (other footwear: Covering the ankle) into 14 national lines: 6403 91 05 10 (hand-made), 6403 91 05 90 (other), 6403 91 11 10 (sports footwear; tennis shoes, basketball shoes, gym shoes, training shoes and the like), 6403 91 11 90 (other) and 10 others.
- 6403 91 05 10Hand-madeDuty: 8%
- 6403 91 05 90OtherDuty: 8%
- 6403 91 11 10Sports footwear; tennis shoes, basketball shoes, gym shoes, training shoes and the likeDuty: 8%
- 6403 91 11 90OtherDuty: 8%
- 6403 91 13 10Sports footwear; tennis shoes, basketball shoes, gym shoes, training shoes and the likeDuty: 8%
- 6403 91 13 90OtherDuty: 8%
- 6403 91 16 10Sports footwear; tennis shoes, basketball shoes, gym shoes, training shoes and the likeDuty: 8%
- 6403 91 16 90OtherDuty: 8%
- 6403 91 18 10Sports footwear; tennis shoes, basketball shoes, gym shoes, training shoes and the likeDuty: 8%
- 6403 91 18 90OtherDuty: 8%
- 6403 91 91 00Of less than 24 cmDuty: 8%
- 6403 91 93 00Footwear which cannot be identified as men's or women's footwearDuty: 8%
- 6403 91 96 00For menDuty: 8%
- 6403 91 98 00For womenDuty: 5%
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 6403.91 are live on border.bot for the United States (19 lines, also used by 1 other country).
- United States19 lines, used by 1 other country
Frequently asked questions
How many national tariff lines does the European Union tariff have under HS 6403.91?
The European Union tariff splits HS 6403.91 (other footwear: Covering the ankle) into 14 national lines: 6403 91 05 10 (hand-made), 6403 91 05 90 (other), 6403 91 11 10 (sports footwear; tennis shoes, basketball shoes, gym shoes, training shoes and the like), 6403 91 11 90 (other) and 10 others.
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.