European Union tariff line 6403 99 93 90: Other
Last updated
Key facts
- Tariff line
- 6403 99 93 90
- Covers
- Other footwear, other, with insoles of a length, of 24 cm or more, footwear which cannot be identified as men's or women's footwear
- Supplementary unit
- Number of pairs (pa)
- Duty (MFN)
- 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
- 6403.99
Summary
In the European Union tariff, line 6403 99 93 90 covers other footwear, other, with insoles of a length, of 24 cm or more, footwear which cannot be identified as men's or women's footwear. The general (MFN) duty rate is 8%. It falls under HS subheading 6403.99 in heading 64.03 (chapter 64).
What this line covers
In the European Union tariff, line 6403 99 93 90 covers other footwear, other, with insoles of a length, of 24 cm or more, footwear which cannot be identified as men's or women's footwear.
Its legal text is “Other”, read under “Other footwear”, “Other, with insoles of a length”, “Of 24 cm or more” and “Footwear which cannot be identified as men's or women's footwear”.
How it is structured
It falls under HS subheading 6403.99 in heading 64.03 (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 64.03
- Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather
- Subheading 6403.99
- Other footwear
- Within the subheading
- Other, with insoles of a length
- Within the subheading
- Of 24 cm or more
- Within the subheading
- Footwear which cannot be identified as men's or women's footwear
- Line 6403 99 93 90
- Other
- Supplementary unit
- Number of pairs (pa)
Duty
The general (MFN) duty rate is 8%.
The rate is published on 6403 99 93 00.
Duty-free entry applies to goods that qualify under 5 programmes, and to goods from 48 origins.
A preferential rate of 4.5% applies to goods from GSP - General arrangements.
A preferential rate of 7% applies to goods from Mercosur.
A preferential rate of 1% applies to goods from Vietnam.
| 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% | Japan (JP) |
| 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% | 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) |
| 4.5% | GSP - General arrangements (2020) |
| 7% | Mercosur (5500) |
| 1% | Vietnam (VN) |
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 6403.99
- 6403 99 05 10Hand-made
- 6403 99 05 90Other
- 6403 99 11 00With sole and heel combined having a height of more than 3 cm
- 6403 99 31 00Of less than 24 cm
- 6403 99 33 00Footwear which cannot be identified as men's or women's footwear
- 6403 99 36 00For men
- 6403 99 38 00For women
- 6403 99 50 00Slippers and other indoor footwear
- 6403 99 91 10Sports footwear; tennis shoes, basketball shoes, gym shoes, training shoes and the like
- 6403 99 91 90Other
- 6403 99 93 10Sports footwear; tennis shoes, basketball shoes, gym shoes, training shoes and the like
- 6403 99 96 10Sports footwear; tennis shoes, basketball shoes, gym shoes, training shoes and the like
- 6403 99 96 90Other
- 6403 99 98 10Sports footwear; tennis shoes, basketball shoes, gym shoes, training shoes and the like
- 6403 99 98 90Other
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
What does tariff line 6403 99 93 90 cover in the European Union tariff?
In the European Union tariff, line 6403 99 93 90 covers other footwear, other, with insoles of a length, of 24 cm or more, footwear which cannot be identified as men's or women's footwear.
What is the general (MFN) duty on 6403 99 93 90 in the European Union?
The general (MFN) duty rate is 8%. The rate is published on 6403 99 93 00.
Which preferential rates apply to 6403 99 93 90?
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, Japan, 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, Samoa, Kosovo, Serbia and South Africa. A preferential rate of 4.5% applies to goods from GSP - General arrangements. A preferential rate of 7% applies to goods from Mercosur. A preferential rate of 1% applies to goods from Vietnam.
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.