6404.20
Chapter 64Footwear, gaiters
Heading 6404Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials
Subheading 640420Footwear with outer soles of leather or composition leather
Across 11 destination markets covered, HS 6404.20 import primary tariff is lowest in Malaysia(0%) and highest in Thailand(100%), with 1 jurisdiction at zero duty. China-origin goods get preferential FTA rates in 5 markets (with a certificate of origin).
China origin · export info
- Export rebate
- —
- Export duty
- 无
- Domestic VAT
- 无
- Consumption tax
- 无
rebate on export
prov. 无
if applicable
Source: GACC · State Taxation AdministrationView full China detail →
Destination markets · import tariffs
11/12 with data| Country | HS code | Description | Primary rate | Other duties | FTA (CN origin) |
|---|---|---|---|---|---|
USUnited States | 6404.20.20 | Valued not over $2.50/pair | 15% | 第二栏税率:35% | — |
INIndia | 64042000 | Footwear with outer soles of leather or composition leather | 20 | IGST:18 社会福利附加税:0 综合税负:41.6 | — |
IDIndonesia | 64042000 | - Footwear with outer soles of leather or composition leather | 30.00 | 增值税 (PPN):12.00 所得税:10.00 | 5% ACFTA / RCEP · Form E |
MYMalaysia | 6404200000 | - Footwear with outer soles of leather or composition leather | 0% | 出口税率:0% 销售税 (SST):10% | 0% ACFTA / RCEP · Form E |
PHPhilippines | 6404.20.00 | - Footwear with outer soles of leather or composition leather | 15% | 东盟 (ATIGA):0% 东盟-中国 (ACFTA):5% RCEP:15% | — |
THThailand | 64042000 | Footwear with outer soles of leather or composition leather | 100.00 | 5% ASEAN-China FTA · Form E | |
VNVietnam | 64042000 | - Footwear with outer soles of leather or composition leather | 45 | 优惠税率:30 增值税:8/10 | 0% ACFTA / RCEP · Form E |
JPJapan | 640420111 | - For "the Pooled Quota" | 24% | WTO 税率:(24%) | — |
KRKorea | 6404200000 | Footwear with outer soles of leather or composition leather | 13 | WTO 约束税率:0 | 0% Korea-China FTA / RCEP |
AUAustralia | — | — | — | — | |
BRBrazil | 64042000 | Calçado com sola exterior de couro natural ou reconstituído | 35.0% | 工业产品税 (IPI):0.0% | — |
MXMexico | 64042001 | Suprimida | 35 | 一般进口税 (IGI):35 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.