Turkish Customs Tariff Schedule · GTİP code · HS 6403.99

6403.99.05.00.00

6403.99.05.00.00: Leather shoes (not ankle-covering): İç tabanı olmayan, ahşap mesnet veya platform üzerine yapılmış olanlar

Leather shoes (not ankle-covering)

✓ Can be used in a customs declaration Data: Turkish Customs Tariff Schedule, in force from 1 January 2026 · checked on 24 October 2026

This line has no official text in this language; it is shown in the language of its tariff.

  1. 6403 Dış tabanı kauçuktan, plastik maddeden, tabii veya terkip yoluyla elde edilen köseleden ve yüzü deriden olan ayakkabılar:
  2. Diğer ayakkabılar:
  3. 6403.99 Diğerleri:
  4. 6403.99.05.00.00 İç tabanı olmayan, ahşap mesnet veya platform üzerine yapılmış olanlar

What you pay

Importing into Türkiye

Customs duty 8% standard rate
Additional duties and charges 1 additional measure Import requirements: 2
VAT 20 % standard rate; 10 % or 1 % for some goods
Duty calculatorCalculate duty and taxes →

Rates for Türkiye are the applied duties of the 2026 Import Regime Decision, as consolidated by the Ministry of Trade (amendments to August 2026). The additional customs duty (İGV) and, for some farm goods, the additional financial liability (EMY) come on top. Footnotes can lower a rate for named countries or periods: see the line page.

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 customs duty (İGV) 40%
    Applies to goods from
    all countries except United Arab Emirates, Austria, Belgium, Bulgaria, Cyprus, Czechia, Germany, Denmark, Estonia, Spain, Finland, France, Greece, Croatia, Hungary, Ireland, Italy, Lithuania, Luxembourg, Latvia, Malta, Netherlands, Poland, Portugal, Romania, Sweden, Slovenia, Slovakia, Switzerland, Iceland, Liechtenstein, Norway, Albania, Venezuela, United Kingdom, Bosnia & Herzegovina, Morocco, Faroe Islands, Palestinian Territories, Georgia, South Korea, Israel, Montenegro, Kosovo, North Macedonia, Malaysia, Egypt, Mauritius, Moldova, Serbia, Singapore, Chile, Tunisia
    Legal act
    Karar 3351 (İGV), 2026

Import requirements 2

  • Import surveillancekayda alma (kayıt belgesi); kıymet eşiği yok
    Applies to goods from
    all countries
    In force
    from 25 December 2020
    Legal act
    Gözetim Tebliği 2020/9 (RG 25.12.2020, 31345); değişik: RG 09.03.2023, RG 17.07.2026
  • Import controlİç tabanı olmayan, ahşap mesnet veya platform üzerine yapılmış olanlar · Ticaret Bakanlığı (Bölge Müdürlükleri Ürün Güvenliği Denetimleri Grup Başkanlıkları) — TAREKS · İTHALATTA DENETİME TABİ ÜRÜNLERİN LİSTESİ
    Applies to goods from
    all countries
    In force
    from 1 January 2026
    Legal act
    Tebliğ (Ürün Güvenliği ve Denetimi) 2026/18 (RG 31.12.2025, 33124 (4. Mükerrer))

Preferential rates by country

Agreement or schemeCountriesRate
standard rate (no agreement)—8%
Türkiye’s free trade agreements
Albania, Austria, Belgium, Bosnia & Herzegovina and 48 more

Albania, Austria, Belgium, Bosnia & Herzegovina, Bulgaria, Chile, Croatia, Cyprus, Czechia, Denmark, Egypt, Estonia, Faroe Islands, Finland, France, Georgia, Germany, Greece, Hungary, Iceland, Ireland, Israel, Italy, Kosovo, Latvia, Liechtenstein, Lithuania, Luxembourg, Malaysia, Malta, Mauritius, Moldova, Montenegro, Morocco, Netherlands, North Macedonia, Norway, Palestinian Territories, Poland, Portugal, Romania, Serbia, Singapore, Slovakia, Slovenia, South Korea, Spain, Sweden, Switzerland, Tunisia, United Kingdom, Venezuela

 Free
GSP (least developed countries)
Afghanistan, Angola, Bangladesh, Benin and 44 more

Afghanistan, Angola, Bangladesh, Benin, Bhutan, Burkina Faso, Burundi, Cambodia, Central African Republic, Chad, Comoros, Congo - Kinshasa, Djibouti, Equatorial Guinea, Eritrea, Ethiopia, Gambia, Guinea, Guinea-Bissau, Haiti, Kiribati, Laos, Lesotho, Liberia, Madagascar, Malawi, Mali, Mauritania, Mongolia, Mozambique, Myanmar (Burma), Nepal, Niger, Rwanda, São Tomé & Príncipe, Senegal, Sierra Leone, Solomon Islands, Somalia, South Sudan, Sudan, Tanzania, Timor-Leste, Togo, Tuvalu, Uganda, Yemen, Zambia

 Free
Türkiye–United Arab Emirates agreement United Arab Emirates Free
GSP+ Free
GSP (developing countries)
Bolivia, Cape Verde, Congo - Brazzaville, Cook Islands and 10 more

Bolivia, Cape Verde, Congo - Brazzaville, Cook Islands, Kenya, Kyrgyzstan, Micronesia, Nigeria, Niue, Pakistan, Philippines, Sri Lanka, Tajikistan, Uzbekistan

 4.5%
Türkiye–Qatar agreement Qatar 8%

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% 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 Taiwan 5% – 7.5% General (MFN) 16 tariff lines · average 7.3% 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%

Türkiye 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 →

GTİP code 6403.99.05.00.00 is a line of the Turkish Customs Tariff Schedule under HS subheading 6403.99 (footwear with outer soles of rubber, plastics, leather: other footwear, other).

The statutory rate is 8%, and quantities are declared in Çift.

For the same subheading, the UK duty is 4%–8%, the EU 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 Taiwan duty is 5%–7.5%, 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%.

Türkiye imported goods of subheading 6403.99 worth US$383m in 2024; the largest supplier was Vietnam.

Questions and answers

What is the Türkiye import duty for GTİP code 6403.99.05.00.00?

The statutory rate in the Turkish Customs Tariff Schedule is 8%; the supplementary unit is Çift. Preferential rates for goods from agreement countries, anti-dumping duties and VAT are not included.

Where does Türkiye import these goods from?

For subheading 6403.99 as a whole, the largest supplier in 2024 was Vietnam (US$102m), followed by Italy.

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