Turkish Customs Tariff Schedule · GTİP code · HS 6406.20
6406.20.90.00.11: Dış tabanlar ve topuklar: plastik maddelerden, dış taban
Rubber or plastic soles and heels
✓ 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.
- 6406 Ayakkabı aksamı (dış tabanlar dışındaki tabanlara tutturulmuş veya tut- turulmamış ayakkabı yüzleri dahil); çıkarılabilir iç tabanlar, topuk rampa- sı ve benzeri eşya; getrler ve tozluklar, dizlikler ve benzeri eşya; ve bun- ların aksamı:
- 6406.20 Dış tabanlar ve topuklar (kauçuktan veya plastik maddelerden):
- Plastik maddelerden
- 6406.20.90.00.11 Dış taban
What you pay
Importing into Türkiye
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) 10%
- 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 controlDış taban · 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
Same subheading in other tariffs
6406.20 Outer soles and heels, of rubber or plastics
UK Free Third-country duty 4 tariff lines 
EU 3% Third-country duty 2 tariff lines 
USA 2.7% General (MFN) 1 tariff line 
Canada Free General (MFN) 1 tariff line 
Mexico Free – 5% General (MFN) 2 tariff lines · average 2.5% 
Brazil 16.2% General (MFN) 1 tariff line 
Argentina 18% General (MFN) 4 tariff lines 
Peru 11% General (MFN) 1 tariff line 
New Zealand 5% General (MFN) 4 tariff lines 
Japan 3.4% General (MFN) 1 tariff line 
Taiwan 2% General (MFN) 2 tariff lines 
GCC 5% General (MFN) 1 tariff line 
Switzerland Free General (MFN) 1 tariff line 
Norway Free General (MFN) 1 tariff line 
North Macedonia 3% General (MFN) 2 tariff lines 
Nigeria 10% General (MFN) 1 tariff line Türkiye lines: 6406.20
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.
- N359644 U.S. CBP
The classification, country of origin, and marking of four DIY Crochet Shoe Kits
- N358854 U.S. CBP
The classification, country of origin, marking, and trade program eligibility of a DIY Crochet Shoe Kit
- N355798 U.S. CBP
The classification, country of origin, marking and trade program eligibility of a DIY Knit Shoe Kit
- N305247 U.S. CBP
The tariff classification of footwear parts from Vietnam
Legal notes
Notes
1. This chapter does not cover:
(a) disposable foot or shoe coverings of flimsy material (for example, paper, sheeting of plastics) without applied soles. These products are classified according to their constituent material;
(b) footwear of textile material, without an outer sole glued, sewn or otherwise affixed or applied to the upper (Section XI);
(c) worn footwear of heading 6309;
(d) articles of asbestos (heading 6812);
(e) orthopaedic footwear or other orthopaedic appliances, or parts thereof (heading 9021); or
(f) toy footwear or skating boots with ice or roller skates attached; shin-guards or similar protective sportswear (Chapter 95).
2. For the purposes of heading 6406, the term ‘parts’ does not include pegs, protectors, eyelets, hooks, buckles, ornaments, braid, laces, pompons or other trimmings (which are to be classified in their appropriate headings) or buttons or other goods of heading 9606.
3. For the purposes of this chapter:
(a) the terms ‘rubber’ and ‘plastics’ include woven fabrics or other textile products with an external layer of rubber or plastics being visible to the naked eye; for the purpose of this provision, no account should be taken of any resulting change of colour; and
(b) the term ‘leather’ refers to the goods of headings 4107 and 4112 to 4114.
4. Subject to note 3 to this chapter:
(a) the material of the upper shall be taken to be the constituent material having the greatest external surface area, no account being taken of accessories or reinforcements such as ankle patches, edging, ornamentation, buckles, tabs, eyelet stays or similar attachments;
(b) the constituent material of the outer sole shall be taken to be the material having the greatest surface area in contact with the ground, no account being taken of accessories or reinforcements such as spikes, bars, nails, protectors or similar attachments.
In the Turkish Customs Tariff Schedule, 6406.20.90.00.11 is one of 4 lines under subheading 6406.20, outer soles and heels, of rubber or plastics.
The statutory rate is 3%.
For the same subheading, the UK duty is free, the EU duty is 3%, the US duty is 2.7%, the Canada duty is free, the Mexico duty is 0%–5%, the Brazil duty is 16.2%, the Argentina duty is 18%, the Peru duty is 11%, the New Zealand duty is 5%, the Japan duty is 3.4%, the Taiwan duty is 2%, the GCC duty is 5%, the Switzerland duty is free, the Norway duty is free, the North Macedonia duty is 3% and the Nigeria duty is 10%.
Türkiye imported goods of subheading 6406.20 worth US$40m in 2024; the largest supplier was China.
Questions and answers
What is the Türkiye import duty for GTİP code 6406.20.90.00.11?
The statutory rate in the Turkish Customs Tariff Schedule is 3%. Preferential rates for goods from agreement countries, anti-dumping duties and VAT are not included.
Where does Türkiye import these goods from?
For subheading 6406.20 as a whole, the largest supplier in 2024 was China (US$32m), followed by Italy.