6402.99
Chapter 64Footwear, gaiters
Heading 6402Other footwear with outer soles and uppers of rubber or plastics
Subheading 640299Other footwear
Across 12 destination markets covered, HS 6402.99 import primary tariff is lowest in Malaysia(0%) and highest in Thailand(100%), with 2 jurisdictions at zero duty. China export rebate is 13%. China-origin goods get preferential FTA rates in 7 markets (with a certificate of origin).
China origin · export info
- Export rebate
- 13%
- Export duty
- 0%
- Domestic VAT
- 13%
- Consumption tax
- 无
rebate on export
prov. 无
if applicable
Source: GACC · State Taxation AdministrationView full China detail →
Destination markets · import tariffs
12/12 with data| Country | HS code | Description | Primary rate | Other duties | FTA (CN origin) |
|---|---|---|---|---|---|
USUnited States | 6402.99.04.00 | Having uppers of which over 90 percent of the external surface area (including any accessories or reinforcements such as those mentioned in note 4(a) to this chapter) is rubber or plastics (except footwear having foxing or a foxing-like band applied or molded at the sole and overlapping the upper and except footwear designed to be worn over, or in lieu of, other footwear as a protection against water, oil, grease or chemicals or cold or inclement weather) | 6% | 第二栏税率:35% | — |
INIndia | 64029910 | Of rubber | 20 | IGST:18 社会福利附加税:0 综合税负:41.6 | — |
IDIndonesia | 64029910 | - - - Incorporating a protective metal toe-cap | 25.00 | 增值税 (PPN):12.00 所得税:10.00 | 0% ACFTA / RCEP · Form E |
MYMalaysia | 6402991000 | - - - Incorporating a protective metal toe-cap | 0% | 出口税率:0% 销售税 (SST):10% | 0% ACFTA / RCEP · Form E |
PHPhilippines | 6402.99.10 | - - - Incorporating a protective metal toe-cap | 10% | 东盟 (ATIGA):0% 东盟-中国 (ACFTA):5% RCEP:6% | — |
THThailand | 64029910 | Incorporating a protective metal toe-cap | 100.00 | 5% ASEAN-China FTA · Form E | |
VNVietnam | 64029910 | - - - Incorporating a protective metal toe-cap | 45 | 优惠税率:30 增值税:8/10 | 0% ACFTA / RCEP · Form E |
JPJapan | 640299010 | - Shoes | 20% | WTO 税率:Incorporating a protective metal toe-cap 6.7%
Other 8% | 5.1% RCEP |
KRKorea | 6402991000 | Sandals or similar footwear, produced in one piece by moulding | 13 | WTO 约束税率:0 | 0% Korea-China FTA / RCEP |
AUAustralia | 64029910 | Footwear of a kind used solely or principally in conjunction with diving dress or wetsuits (other than footwear incorporating a protective metal toe-cap) | Free | 0% ChAFTA | |
BRBrazil | 64029910 | Com biqueira protetora de metal | 35.0% | 工业产品税 (IPI):0.0% | — |
MXMexico | 64029903 | Calzado para hombres o jóvenes, excepto el que tenga una banda o aplicación similar pegada o moldeada a la suela y sobrepuesta al corte, y lo comprendido en las fracciones 64029906, 64029907 y 64029910. | 20* | 一般进口税 (IGI):20* 一般出口税 (IGE):Ex. | — |
Note: "Primary rate" is the MFN tariff. The "FTA (CN origin)" column is the preferential rate available to China-origin goods with the matching certificate of origin (Form E / Form D etc.), best resolvable tier. VAT, consumption and special duties are levied separately — use the duty calculator for full landed cost.