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
China origin · export info
- Export rebate
- 无
- 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 |
|---|---|---|---|---|---|
USUnited States | 6404.20.20 | Valued not over $2.50/pair | 15% | 第二栏税率:35% | Yes |
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 | No |
IDIndonesia | 64042000 | - Footwear with outer soles of leather or composition leather | 30.00 | 增值税 (PPN):12.00 所得税:10.00 | Yes |
MYMalaysia | 6404200000 | - Footwear with outer soles of leather or composition leather | 0% | 出口税率:0% 销售税 (SST):10% | Yes |
PHPhilippines | 6404.20.00 | - Footwear with outer soles of leather or composition leather | — | Yes | |
THThailand | 64042000 | Footwear with outer soles of leather or composition leather | 100.00 | Yes | |
VNVietnam | 64042000 | - Footwear with outer soles of leather or composition leather | 45 | 优惠税率:30 增值税:8/10 | Yes |
JPJapan | 640420111 | - For "the Pooled Quota" | 24% | WTO 税率:(24%) | Yes |
KRKorea | 6404200000 | Footwear with outer soles of leather or composition leather | 13 | WTO 约束税率:0 | Yes |
AUAustralia | — | — | — | Yes | |
BRBrazil | 64042000 | Calçado com sola exterior de couro natural ou reconstituído | 35.0% | 工业产品税 (IPI):0.0% | No |
MXMexico | 64042001 | Suprimida | 35 | 一般进口税 (IGI):35 一般出口税 (IGE):Ex. | Yes |
Note: "Primary rate" is typically the MFN tariff. FTA="Yes" means preferential rates (RCEP, ACFTA, CPTPP, GSP etc.) may apply — click the HS code to see details. VAT, consumption tax, and special import duties are levied separately and must be added for full landed cost.