6404.11
Chapter 64Footwear, gaiters
Heading 6404Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials
Subheading 640411Footwear with outer soles of rubber or plastics
Across 12 destination markets covered, HS 6404.11 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 | 6404.11.20 | Having uppers of which over 50 percent of the external surface area (including any leather accessories or reinforcements such as those mentioned in note 4(a) to this chapter) is leather | 10.5% | 第二栏税率:35% | — |
INIndia | 64041110 | Of rubber sole with canvas upper | 20 | IGST:18 社会福利附加税:0 综合税负:41.6 | — |
IDIndonesia | 64041110 | - - - Fitted with spikes, cleats or the like | 25.00 | 增值税 (PPN):12.00 所得税:10.00 | 0% ACFTA / RCEP · Form E |
MYMalaysia | 6404111000 | - - - Fitted with spikes, cleats or the like | 0% | 出口税率:0% 销售税 (SST):10% | 0% ACFTA / RCEP · Form E |
PHPhilippines | 6404.11.10 | - - - Fitted with spikes, cleats or the like | 15% | 东盟 (ATIGA):0% 东盟-中国 (ACFTA):5% RCEP:10% | — |
THThailand | 64041110 | Fitted with spikes, cleats or the like | 100.00 | 5% ASEAN-China FTA · Form E | |
VNVietnam | 64041110 | - - - Fitted with spikes, cleats or the like | 45 | 优惠税率:30 增值税:8/10 | 0% ACFTA / RCEP · Form E |
JPJapan | 640411000 | Sports footwear; tennis shoes, basketball shoes, gym shoes, training shoes and the like | 10% | WTO 税率:8% | 6.1% RCEP |
KRKorea | 6404110000 | Sports footwear; tennis shoes, basketball shoes, gym shoes, training shoes and the like | 13 | WTO 约束税率:0 | 0% Korea-China FTA / RCEP |
AUAustralia | 64041110 | Ski-boots, cross-country ski footwear and snowboard boots | Free | 0% ChAFTA | |
BRBrazil | 64041100 | Calçado para esporte; calçado para tênis, basquetebol, ginástica, treino e semelhantes | 35.0% | 工业产品税 (IPI):0.0% | — |
MXMexico | 64041104 | Calzado para hombres o jóvenes, que tenga una banda pegada a la suela y sobrepuesta al corte unido mediante el proceso de "vulcanizado". | 30%* | 一般进口税 (IGI):30%* 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.