Key facts
- HS subheading
- 6403.99
- National lines
- 16
- 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 6403.99 (other footwear: Other) into 16 national lines: 6403 99 05 10 (hand-made), 6403 99 05 90 (other), 6403 99 11 00 (with sole and heel combined having a height of more than 3 cm), 6403 99 31 00 (of less than 24 cm) and 12 others.
European Union lines under 6403.99
The European Union tariff splits HS 6403.99 (other footwear: Other) into 16 national lines: 6403 99 05 10 (hand-made), 6403 99 05 90 (other), 6403 99 11 00 (with sole and heel combined having a height of more than 3 cm), 6403 99 31 00 (of less than 24 cm) and 12 others.
- 6403 99 05 10Hand-madeDuty: 8%
- 6403 99 05 90OtherDuty: 8%
- 6403 99 11 00With sole and heel combined having a height of more than 3 cmDuty: 8%
- 6403 99 31 00Of less than 24 cmDuty: 8%
- 6403 99 33 00Footwear which cannot be identified as men's or women's footwearDuty: 8%
- 6403 99 36 00For menDuty: 8%
- 6403 99 38 00For womenDuty: 5%
- 6403 99 50 00Slippers and other indoor footwearDuty: 8%
- 6403 99 91 10Sports footwear; tennis shoes, basketball shoes, gym shoes, training shoes and the likeDuty: 8%
- 6403 99 91 90OtherDuty: 8%
- 6403 99 93 10Sports footwear; tennis shoes, basketball shoes, gym shoes, training shoes and the likeDuty: 8%
- 6403 99 93 90OtherDuty: 8%
- 6403 99 96 10Sports footwear; tennis shoes, basketball shoes, gym shoes, training shoes and the likeDuty: 8%
- 6403 99 96 90OtherDuty: 8%
- 6403 99 98 10Sports footwear; tennis shoes, basketball shoes, gym shoes, training shoes and the likeDuty: 7%
- 6403 99 98 90OtherDuty: 7%
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 6403.99 are live on border.bot for the United States (31 lines, also used by 1 other country).
- United States31 lines, used by 1 other country
Frequently asked questions
How many national tariff lines does the European Union tariff have under HS 6403.99?
The European Union tariff splits HS 6403.99 (other footwear: Other) into 16 national lines: 6403 99 05 10 (hand-made), 6403 99 05 90 (other), 6403 99 11 00 (with sole and heel combined having a height of more than 3 cm), 6403 99 31 00 (of less than 24 cm) and 12 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.