Customs Import Tariff of Taiwan · CCC code · HS 6403.99

6403.99.90.18

6403.99.90.18: Work-shoes, with outer soles of rubber, plastics or composition leather and uppers of leather

Leather shoes (not ankle-covering)

✓ Can be used in a customs declaration Data: Customs Import Tariff of Taiwan, in force from 24 April 2025 · checked on 24 October 2026

What you pay

Importing into Taiwan

Customs duty 7.5% standard rate depends on the country of origin

Customs duty only: import VAT, other taxes and trade defence duties of this country are not covered here, and the duty calculator works only with the EU, Türkiye, US and UK tariffs.

Same subheading in other tariffs

6403.99 Footwear with outer soles of rubber, plastics, leather: other footwear, other

UK 4% – 8% Third-country duty 16 tariff lines · average 7.5% EU 5% – 8% Third-country duty 11 tariff lines · average 7.6% Türkiye 5% – 8% Third-country duty 11 tariff lines · average 7.6% USA Free – 10% General (MFN) 6 tariff lines · average 6.4% Canada Free – 18% General (MFN) 5 tariff lines · average 13% Mexico 25% – 35% General (MFN) 11 tariff lines · average 34.1% Brazil 35% General (MFN) 2 tariff lines Argentina 20% General (MFN) 98 tariff lines Peru 11% General (MFN) 2 tariff lines New Zealand Free – 10% General (MFN) 24 tariff lines · average 9.2% Japan 21.6% – 30% General (MFN) 11 tariff lines · average 24.3% · 5× specific or compound duty GCC 5% General (MFN) 3 tariff lines Switzerland Free General (MFN) 1 tariff line Norway Free General (MFN) 1 tariff line North Macedonia 25% General (MFN) 11 tariff lines Nigeria 10% – 20% General (MFN) 2 tariff lines · average 15%

Taiwan lines: 6403.99

Binding rulings for similar goods

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.

  • N346534 U.S. CBP 21 March 2025 · 6403.99.90.65

    The tariff classification of footwear from Vietnam

  • N342584 U.S. CBP 8 October 2024 · 6403.99.90.65

    The tariff classification of casual shoes from China

  • N342558 U.S. CBP 4 October 2024 · 6403.99.90.65

    The tariff classification of a casual shoe from Vietnam

  • N341229 U.S. CBP 8 August 2024 · 6403.99.60.60

    The tariff classification of footwear from Hungary

  • 600012744 HMRC 14 April 2025 – 13 April 2028 · 6403 99 93 90

    A backless clog style shoe with closed in toes and a buckle that goes across the foot, suitable for men and women. It has a leather upper and the underneath is made from an EVA sole and a rubber outer sole. They come in black and white and sizes, 35 - 48 in narrow and regular fittings. They are…

59 rulings in total for this code

Legal notes

Subheading note

1. For the purposes of subheadings 640212, 640219, 640312, 640319 and 640411, the expression ‘sports footwear’ applies only to:

  1. (a) footwear which is designed for a sporting activity and has, or has provision for the attachment of, spikes, sprigs, stops, clips, bars or the like;

  2. (b) skating boots, ski-boots and cross-country ski footwear, snowboard boots, wrestling boots, boxing boots and cycling shoes.

Chapter notes: Chapter 64 →

CCC code 6403.99.90.18 is a line of the Customs Import Tariff of Taiwan under HS subheading 6403.99 (footwear with outer soles of rubber, plastics, leather: other footwear, other).

The column 1 rate is 7.5%, and quantities are declared in NPR.

For the same subheading, the UK duty is 4%–8%, the EU duty is 5%–8%, the Türkiye duty is 5%–8%, the US duty is 0%–10%, the Canada duty is 0%–18%, the Mexico duty is 25%–35%, the Brazil duty is 35%, the Argentina duty is 20%, the Peru duty is 11%, the New Zealand duty is 0%–10%, the Japan duty is 21.6%–30%, the GCC duty is 5%, the Switzerland duty is free, the Norway duty is free, the North Macedonia duty is 25% and the Nigeria duty is 10%–20%.

Taiwan imported goods of subheading 6403.99 worth US$279m in 2024; the largest supplier was Vietnam.

Questions and answers

What is the Taiwan import duty for CCC code 6403.99.90.18?

The column 1 rate in the Customs Import Tariff of Taiwan is 7.5%; the supplementary unit is NPR. This page shows the rate as published by the national source and, where the source publishes them, preferential rates: choose the country of origin to see them. Trade defence duties and VAT are not covered.

Where does Taiwan import these goods from?

For subheading 6403.99 as a whole, the largest supplier in 2024 was Vietnam (US$110m), followed by China.

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