India Import Duty Rate for Footwear & Shoes
HS 6402–6405 · Footwear with various outer soles and uppers
India MFN Import Duty Rate
Live30–35%
BCD 30–35%. IGST 18%.
Rate varies — verify exact HS subheading at the official tariff schedule.
How duty is calculated
CIF value
Product cost + international freight + insurance
Import duty (30–35%)
Applied to CIF value. EU, UK, and most countries use CIF.
IGST (18%)
Applied to CIF value + duty. Collected at customs.
Use our Landed Cost Calculator to compute the full cost including freight, brokerage, and last-mile delivery.
Worked example: footwear & shoes worth US$10,000
A commercial shipment invoiced at US$10,000 with US$900 of international freight and insurance. India charges duty on the CIF value (goods + freight + insurance), so the duty base is US$10,900. Customs converts the amount to INR at the official exchange rate on the day of import.
| Charge | At 30% | At 35% |
|---|---|---|
| Import duty | $3,270 | $3,815 |
| Social Welfare Surcharge (10% of duty) | $327 | $382 |
| IGST (18%) | $2,609 | $2,717 |
| Total paid at the border | $6,206 | $6,914 |
IGST is usually recoverable for a registered business, so the cost that stays with you is the duty and levies. The rate depends on the exact subheading, which is why the example shows both ends of the 30–35% range. Excise, anti-dumping duties and broker fees are not included.
Classifying footwear & shoes correctly
Chapter 64 covers footwear, classified by the material of the outer sole and the upper: 6402 rubber or plastic, 6403 leather uppers, 6404 textile uppers, 6405 other.
- The upper's material is judged by the largest external surface area, not weight
- Sports shoes, waterproof boots and slippers each have their own subheadings with different rates
- Footwear duties are among the highest MFN rates (often 10–17% in the EU, up to 37.5% in the US)
Compliance. Footwear labelling rules apply in the EU (materials of upper, lining and sole), and many markets watch origin closely because of high rates.
Importing into India: what you need
The Central Board of Indirect Taxes and Customs (CBIC) assesses duty through the ICEGATE portal; Basic Customs Duty rates are in the First Schedule to the Customs Tariff Act, 1975.
Registration. An Importer-Exporter Code (IEC) from the DGFT and GST registration to claim input credit on IGST.
Low-value shipments. India has no general de minimis for commercial goods. Courier imports under the Courier Imports Regulations have value caps and the full duty stack applies.
Documents customs will ask for
- Bill of Entry (filed on ICEGATE)
- Commercial invoice and packing list
- Bill of lading or air waybill
- Certificate of origin for FTA rates (with CAROTAR 2020 origin information)
- BIS registration for electronics and other items under compulsory certification
Charges on top of duty
- Social Welfare Surcharge: 10% of Basic Customs Duty
- IGST at the GST rate of the goods on value + BCD + SWS
- Agriculture Infrastructure and Development Cess on some goods
- Anti-dumping and safeguard duties
Watch out. Under CAROTAR 2020 the importer must hold origin information when claiming an FTA rate — a certificate alone is not enough if customs asks.
Frequently asked questions
What is the import duty rate for Footwear & Shoes in India?
The MFN (Most Favoured Nation) import duty rate for Footwear & Shoes (HS 6402–6405) in India is 30–35% on the CIF value. BCD 30–35%. IGST 18%.
Is IGST charged on Footwear & Shoes imports to India?
Yes. India charges IGST at 18% on the CIF value plus any import duty. This applies to virtually all commercial imports.
Are there FTA rates available for Footwear & Shoes in India?
India has free trade agreements with SAFTA (South Asia), India–ASEAN FTA, India–Japan CEPA, India–Korea CEPA. Check whether your origin country qualifies for a preferential rate on HS 6402–6405.
How is import duty calculated for Footwear & Shoes entering India?
Duty is calculated on the CIF value of the goods. CIF value includes the product cost, international freight, and insurance. The MFN duty of 30–35% is applied to this value. IGST (18%) is then applied on the duty-paid value.
Verify this rate
Duty rates change. Always verify the current rate at the official tariff schedule before importing.
Indian Customs Tariff (ITC–HS) official database ↗Quick facts