Subheading · Chapter 64 · Heading 6403
6403.20: Footwear with outer soles of leather, and uppers which consist of leather straps across the instep and around the big toe
6403.20 is a six-digit subheading of heading 6403, footwear with outer soles of rubber, plastics, leather or composition leather…, chapter 64.
What you pay
Importing into UK
Rates by national line · UK Global Tariff
UK lines →- 6403 20 00 00 Footwear with outer soles of leather, and uppers which consist of leather straps across the instep and around the big toe 8%pa
Additional duties and import rules
Charges on top of the customs duty, and rules the goods must meet at the border.
Additional duties and charges 1
- Additional dutyAdditional duties 35%
- Applies to goods from
- Belarus, Russia
- Legal act
- 2022 No. 598
- Documents
- 9014
Import requirements 4
- Import controlRestriction on entry into free circulation
- Applies to goods from
- Russia, Ukraine
- Legal act
- 2023 No. 440, S.I. 2022/395
- Documents
- 9011
- 9022
- 9038
- 9009
- 9010
- 9017
- Import controlImport control - CITES
- Applies to goods from
- all countries
- Legal act
- 2021 No. 54
- Import controlImport control on luxury goods
- Applies to goods from
- North Korea
- Legal act
- S.I. 2019/411
- Documents
- Y945 Travellers' personal effects or goods of a non-commercial nature for travellers' personal use contained in their luggage (Art 10.2 of Regulation (EU) 2017/1509)
- Y946 Goods necessary for the official purposes of diplomatic or consular missions of Member States in the DPRK or international organisations enjoying immunities in accordance with international law, or to the personal effects of their staff (Art 10.3 of Regulation (EU) 2017/1509)
- Y948 Goods other than those described in Annex VIII (Luxury goods) of Reg. (EU) 2017/1509
- Import controlImport control on seal products
- Applies to goods from
- all countries
- Legal act
- 2018 No. 1034
- Documents
- C679 Attesting Document (seal product), issued by a recognised body in accordance with Regulation (EU) No 737/2010 prior to 18 October 2015
- C680 Written notification of import and document giving evidence where the products were acquired (seal product)
- C683 European Union - Attesting document for seal products resulting from hunt by Inuit or other indigenous communities for placing on the Union's market in accordance with Article 3 (1) of Regulation (EC) No 1007/2009 on trade in seal products
- Y032 Other goods than those seal products mentioned in Regulation (EU) 2015/1850 (OJ L 271)
Preferential rates by country
| Agreement or scheme | Countries | Rate |
|---|---|---|
| standard rate (no agreement) | — | 8% |
| DCTS Comprehensive | Afghanistan, Angola, Bangladesh, Benin and 38 moreAfghanistan, Angola, Bangladesh, Benin, Bhutan, Burkina Faso, Burundi, Cambodia, Central African Republic, Chad, Comoros, Congo - Kinshasa, Djibouti, Eritrea, Ethiopia, Gambia, Guinea, Guinea-Bissau, Haiti, Kiribati, Laos, Liberia, Malawi, Mali, Mauritania, Myanmar (Burma), Nepal, Niger, Rwanda, São Tomé & Príncipe, Senegal, Sierra Leone, Somalia, South Sudan, Sudan, Tanzania, Timor-Leste, Togo, Tuvalu, Uganda, Yemen, Zambia | Free |
| European Union (including code " EU") | Free | |
| DCTS Enhanced | Algeria, Bolivia, Cape Verde, Congo - Brazzaville and 13 moreAlgeria, Bolivia, Cape Verde, Congo - Brazzaville, Cook Islands, Kyrgyzstan, Micronesia, Mongolia, Nigeria, Niue, Pakistan, Philippines, Sri Lanka, Syria, Tajikistan, Uzbekistan, Vanuatu | Free |
| CARIFORUM | Antigua & Barbuda, Bahamas, Barbados, Belize and 10 moreAntigua & Barbuda, Bahamas, Barbados, Belize, Dominica, Dominican Republic, Grenada, Guyana, Jamaica, St Kitts & Nevis, St Lucia, St Vincent & the Grenadines, Suriname, Trinidad & Tobago | Free |
| OCTs (Overseas Countries and Territories) | Anguilla, Bermuda, British Indian Ocean Territory, British Virgin Islands and 7 moreAnguilla, Bermuda, British Indian Ocean Territory, British Virgin Islands, Cayman Islands, Falkland Islands, Montserrat, Pitcairn Islands, South Georgia & South Sandwich Islands, St Helena, Turks & Caicos Islands | Free |
| Central America | Costa Rica, El Salvador, Guatemala, Honduras, Nicaragua, Panama | Free |
| SADC EPA | Botswana, Eswatini, Lesotho, Mozambique, Namibia | Free |
| Eastern and Southern Africa States | Madagascar, Mauritius, Seychelles, Zimbabwe | Free |
| CPTPP | Brunei, Malaysia | Free |
| UK–Andorra agreement | Andorra | Free |
| UK–Albania agreement | Albania | Free |
| UK–Australia agreement | Australia | Free |
| UK–Canada agreement | Canada | Free |
| UK–Switzerland agreement | Switzerland | Free |
| UK–Côte d’Ivoire agreement | Côte d’Ivoire | Free |
| UK–Chile agreement | Chile | Free |
| UK–Cameroon agreement | Cameroon | Free |
| UK–Colombia agreement | Colombia | Free |
| UK–Ceuta & Melilla agreement | Ceuta & Melilla | Free |
| UK–Ecuador agreement | Ecuador | Free |
| UK–Egypt agreement | Egypt | Free |
| UK–Fiji agreement | Fiji | Free |
| UK–Faroe Islands agreement | Faroe Islands | Free |
| UK–Georgia agreement | Georgia | Free |
| UK–Ghana agreement | Ghana | Free |
| UK–Israel agreement | Israel | Free |
| UK–India agreement | India | Free |
| UK–Iceland agreement | Iceland | Free |
| UK–Jordan agreement | Jordan | Free |
| UK–Japan agreement | Japan | Free |
| UK–Kenya agreement | Kenya | Free |
| UK–South Korea agreement | South Korea | Free |
| UK–Lebanon agreement | Lebanon | Free |
| UK–Liechtenstein agreement | Liechtenstein | Free |
| UK–Morocco agreement | Morocco | Free |
| UK–Moldova agreement | Moldova | Free |
| UK–North Macedonia agreement | North Macedonia | Free |
| UK–Mexico agreement | Mexico | Free |
| UK–Norway agreement | Norway | Free |
| UK–New Zealand agreement | New Zealand | Free |
| UK–Peru agreement | Peru | Free |
| UK–Papua New Guinea agreement | Papua New Guinea | Free |
| UK–Palestinian Territories agreement | Palestinian Territories | Free |
| UK–Serbia agreement | Serbia | Free |
| UK–Solomon Islands agreement | Solomon Islands | Free |
| UK–Singapore agreement | Singapore | Free |
| UK–San Marino agreement | San Marino | Free |
| UK–Tunisia agreement | Tunisia | Free |
| UK–Türkiye agreement | Türkiye | Free |
| UK–Ukraine agreement | Ukraine | Free |
| UK–Vietnam agreement | Vietnam | Free |
| UK–Samoa agreement | Samoa | Free |
| UK–Kosovo agreement | Kosovo | Free |
| UK–South Africa agreement | South Africa | Free |
UK: imports by month
Main suppliers, last 12 months
| Country | Value | Share | Change |
|---|---|---|---|
 Italy | £875k | 32.1% | +19.4% |
 Pakistan | £494k | 18.1% | +93% |
 India | £442k | 16.2% | +37.3% |
 China | £371k | 13.6% | -69.1% |
 Spain | £179k | 6.6% | +16.8% |
 Brazil | £87k | 3.2% | +1,595.5% |
 Portugal | £63k | 2.3% | -28.8% |
 Israel | £32k | 1.2% | +33% |
Same subheading in other tariffs
EU
TürkiyeWorld trade in 2024
Trade value (US$) no reported trade < US$25kUS$25k+US$501k+US$4m+> US$8m
Exports: 138
- Italy: US$29m
- China: US$15m
- Pakistan: US$12m
- United States: US$8m
- Spain: US$8m
- India: US$8m
- United Kingdom: US$8m
- France: US$7m
- Germany: US$7m
- Netherlands: US$6m
- Tunisia: US$5m
- Portugal: US$5m
- Kyrgyzstan: US$4m
- Vietnam: US$4m
- Greece: US$4m
- Türkiye: US$4m
- Bosnia & Herzegovina: US$4m
- Belgium: US$3m
- Cambodia: US$2m
- Indonesia: US$2m
- Poland: US$1m
- Sri Lanka: US$1m
- Uzbekistan: US$1m
- Lithuania: US$914k
- Denmark: US$894k
- South Africa: US$861k
- Guatemala: US$706k
- Thailand: US$679k
- Switzerland: US$642k
- United Arab Emirates: US$572k
- Sweden: US$545k
- Bulgaria: US$545k
- Morocco: US$524k
- Slovakia: US$501k
- Ireland: US$499k
- Australia: US$496k
- Romania: US$447k
- Austria: US$441k
- Hong Kong SAR China: US$434k
- Brazil: US$342k
- Hungary: US$312k
- Mexico: US$264k
- Bangladesh: US$244k
- Canada: US$227k
- Czechia: US$215k
- Japan: US$214k
- Cyprus: US$186k
- Panama: US$154k
- Singapore: US$148k
- Norway: US$144k
- South Korea: US$133k
- Saudi Arabia: US$126k
- Malaysia: US$115k
- Colombia: US$77k
- New Zealand: US$77k
- Oman: US$70k
- Angola: US$70k
- Croatia: US$46k
- Nigeria: US$41k
- Kuwait: US$35k
Trade value (US$) no reported trade < US$85kUS$85k+US$568k+US$2m+> US$6m
Imports: 187
- United States: US$19m
- France: US$11m
- United Kingdom: US$10m
- Italy: US$8m
- Netherlands: US$6m
- Spain: US$6m
- Germany: US$6m
- Russia: US$6m
- United Arab Emirates: US$5m
- Greece: US$5m
- Hong Kong SAR China: US$5m
- Australia: US$5m
- Qatar: US$4m
- Sweden: US$4m
- Yemen: US$4m
- Belgium: US$4m
- Switzerland: US$3m
- Japan: US$2m
- Bahamas: US$2m
- Portugal: US$2m
- Poland: US$2m
- Azerbaijan: US$2m
- Austria: US$2m
- Honduras: US$2m
- Ireland: US$2m
- Singapore: US$2m
- Angola: US$1m
- Saudi Arabia: US$1m
- Mexico: US$1m
- Macao SAR China: US$1m
- Canada: US$1m
- Denmark: US$1m
- Romania: US$1m
- Panama: US$1m
- Kyrgyzstan: US$1m
- Sri Lanka: US$1m
- Norway: US$1m
- Israel: US$1m
- China: US$991k
- South Korea: US$925k
- Türkiye: US$875k
- Cyprus: US$862k
- Latvia: US$860k
- Kuwait: US$759k
- Malaysia: US$758k
- Slovenia: US$625k
- New Zealand: US$568k
- Czechia: US$538k
- Iceland: US$526k
- South Africa: US$432k
- India: US$424k
- Tanzania: US$373k
- Croatia: US$373k
- Iraq: US$352k
- Bhutan: US$344k
- Dominican Republic: US$340k
- Bulgaria: US$338k
- Hungary: US$294k
- Finland: US$282k
- Ukraine: US$274k
Top exporters
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | Italy | US$29m | 17.8% |
| 2 | China | US$15m | 9.1% |
| 3 | Pakistan | US$12m | 7.5% |
| 4 |  United States | US$8m | 5.3% |
| 5 | Spain | US$8m | 5.3% |
| 6 | India | US$8m | 5.1% |
| 7 | United Kingdom | US$8m | 4.8% |
| 8 |  France | US$7m | 4.4% |
| 9 |  Germany | US$7m | 4.1% |
| 10 |  Netherlands | US$6m | 3.9% |
Top importers
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | United States | US$19m | 11.6% |
| 2 | France | US$11m | 6.6% |
| 3 | United Kingdom | US$10m | 6.1% |
| 4 | Italy | US$8m | 5.2% |
| 5 | Netherlands | US$6m | 3.6% |
| 6 | Spain | US$6m | 3.6% |
| 7 | Germany | US$6m | 3.6% |
| 8 |  Russia | US$6m | 3.6% |
| 9 |  United Arab Emirates | US$5m | 3.3% |
| 10 |  Greece | US$5m | 3.1% |
Binding rulings for similar goods 4
Decisions of U.S. Customs and Border Protection (CROSS) and HMRC (Advance Tariff Rulings) on goods classified here. A ruling binds only its holder, but shows how the authorities classify similar goods. The descriptions are the authorities’ own, in English.
Recent rule changes mentioning this code
Acts whose text cites this code or its heading. Check the act itself: a code can be cited for reasons other than a change of its duty.
- Sanctions
Trade Tariff news 5806 · Source: trade-tariff.service.gov.uk
Subheading 6403.20 is a single line in the UK Global Tariff, where the duty is 8%.
The EU Combined Nomenclature has one tariff line for subheading 6403.20; the duty is 8%.
Goods from 173 countries can enter the UK at a preferential rate instead of the standard 8%; 173 of them pay no duty at all, for example under DCTS Comprehensive or European Union.
In the UK, additional duty of 35% applies on top of the customs duty to goods from Belarus and Russia.
In the 12 months to August 2026, the UK imported these goods worth £2.7m (down 18% on the year before), at an average of £27.11 per kg; Italy supplied 32%, followed by Pakistan.
World trade in these goods reached US$160m in 2024, down 4.3% on 2023.
Italy was the largest exporter with 17.8% of the total, ahead of China.
Questions and answers
What is the HS code for footwear with outer soles of leather, and uppers which consist of leather straps across the instep and around the big toe?
Footwear with outer soles of leather, and uppers which consist of leather straps across the instep and around the big toe fall under HS subheading 6403.20, part of heading 6403, in section XII of the Harmonized System.
What is the import duty on footwear with outer soles of leather, and uppers… in the UK?
Under the UK Global Tariff, imports under 6403.20 from countries without a preferential agreement are charged at 8%. Preferential rates, anti-dumping duties and VAT are not included.
What is the import duty on footwear with outer soles of leather, and uppers… in the EU?
Under the EU Combined Nomenclature, imports under 6403.20 from countries without a preferential agreement are charged at 8%. Preferential rates, anti-dumping duties and VAT are not included.
Which country exports the most footwear with outer soles of leather, and uppers…?
Italy, with US$29m in 2024 (17.8% of world exports).
Which countries can export these goods to the UK duty-free?
173 countries pay no duty under a trade agreement or preference scheme, among them partners under DCTS Comprehensive, European Union, DCTS Enhanced. The goods must meet the agreement’s rules of origin and the importer needs proof of origin; otherwise the standard rate of 8% applies. Pick a country above to see its rate.
Is there anti-dumping duty on these goods?
The UK charges additional duty of 35% on goods from Belarus and Russia. Lower rates apply to the named exporters listed in the measure.
Where does the UK import these goods from?
In the 12 months to August 2026, the largest suppliers were Italy (32%), Pakistan (18%) and India (16%), out of total imports of £2.7m.