Import trade restrictions for 6403990000 80
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Preferential rules of origin for 6403990000
What the goods must meet to count as originating in a partner country and get the preferential duty, per agreement.
Autonomous Trade Preferences (Western Balkans) · Kosovo
EU-Chile Association Agreement · Chile
EU-Algeria Association Agreement · Algeria
EEA/EFTA agreements (Switzerland, Norway, Liechtenstein, Faroe Islands) · Faroe Islands, Liechtenstein, Norway, Switzerland
EU-Egypt Association Agreement · Egypt
EU-Georgia DCFTA · Georgia
Generalised Scheme of Preferences (GSP, GSP+, EBA) · Armenia, India, Kenya, Pakistan, Samoa, Solomon Islands, Syria, Vietnam
EU-Iceland FTA · Iceland
EU-Jordan Association Agreement · Jordan
EU-Jordan Association Agreement (relaxed rules, 2016) · Jordan
EU-Lebanon Association Agreement · Lebanon
EU-Morocco Association Agreement · Morocco
EU-Moldova DCFTA · Moldova
Pan-Euro-Mediterranean (PEM) Convention · Albania, Andorra, Bosnia & Herzegovina, Egypt, Faroe Islands, Iceland, Kosovo, Liechtenstein, Montenegro, North Macedonia, Norway, Palestine, Switzerland, Türkiye
EU-Singapore FTA · Singapore
EU-Tunisia Association Agreement · Tunisia
EU-Ukraine DCFTA · Ukraine
Footwear, gaiters and the like; parts of such articles; except for: / or: Manufacture from materials of any heading, except from assemblies of uppers affixed to inner soles or to other sole components of heading 6406
EPA CARIFORUM
EU Market Access Regulation (EPA) · Cameroon, Côte d’Ivoire, Ghana, Kenya
EPA Pacific · Fiji, Papua New Guinea, Samoa, Solomon Islands
EU-Palestine Interim Association Agreement · Palestine
EPA SADC · South Africa
Footwear, gaiters and the like; except for: / or: Manufacture from materials of any heading except for assemblies of uppers affixed to inner soles or to other sole components of heading No 6406
EU-Canada CETA · Canada
A change from any other heading, except from assemblies of uppers affixed to inner soles or to other sole components of heading 64.06.
EU-Colombia/Peru/Ecuador Trade Agreement · Colombia, Ecuador, Peru
Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather
With a customs value above 24 euro, / or: Manufacture from materials of any heading, except from assemblies of uppers affixed to inner soles or to other sole components of heading 6406
With a customs value of 24 euro or less / or: Manufacture in which the uppers of footwear of heading 6406 used are originating
EPA Eastern and Southern Africa
Parts of footwear (including uppers whether or not attached to soles other than outer soles); removable in-soles, heel cushions and similar articles; gaiters, leggings and similar articles, and parts thereof / or: Manufacture in which all the materials used are classified within a heading other than that of the product
EU-Israel Association Agreement · Israel
Footwear / or: Manufacture from materials of any heading except for assemblies of uppers affixed to inner soles or to other sole components of heading No 6406
EU-Japan EPA · Japan
CC; CTH except from headings 64.01 to 64.05 and from assemblies of uppers affixed to inner soles of subheading 6406.90 and MaxNOM 50 % (EXW); or CTH except from headings 64.01 to 64.05 and from assemblies of uppers affixed to inner soles of subheading 6406.90 and RVC 55 % (FOB).
EU-Korea FTA · South Korea
Footwear, gaiters and the like; parts of such articles; except for: / or: Manufacture from materials of any heading, except from assemblies of uppers affixed to inner soles or to other sole components of heading 6406 / or: Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
EU-Central America Association Agreement
Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather
— with customs value above 24 EUR / or: Manufacture from materials of any heading, except from assemblies of uppers affixed to inner soles or to other sole components of heading 6406
— with customs value of 24 EUR or less / or: Manufacture from materials of any heading, except that of the product and uppers of heading 6406
Source: European Commission, Access2Markets (CC BY 4.0, shortened). The text of the agreement prevails. Access2Markets
Legal and explanatory notes for 6403990000
6403 CN Explanatory Notes: Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather
‘Leather’ is to be taken to mean only skins and hides of headings 4107 and 4112 to 4114 (see note 3(b) to this chapter). Therefore, footwear with furskin uppers or with uppers of composition leather, for example, is excluded from this heading and classified in heading 6405.
6403 99 11 CN Explanatory Notes: With sole and heel combined having a height of more than 3 cm
The explanatory note to subheading 6402 99 31 applies, mutatis mutandis.
6403 99 11 - 6403 99 38 CN Explanatory Notes: to 6403 99 38
Footwear with a vamp made of straps or which has one or several pieces cut out See the explanatory note to subheadings 6402 99 31 and 6402 99 39.
Notes to chapter 64
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. Subheading note 1. For the purposes of subheadings 6402 12, 6402 19, 6403 12, 6403 19 and 6404 11, the expression ‘sports footwear’ applies only to: (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; (b) skating boots, ski-boots and cross-country ski footwear, snowboard boots, wrestling boots, boxing boots and cycling shoes. Additional notes 1. Within the meaning of note 4(a), ‘reinforcements’ is taken to mean all pieces of material (for example, plastics or leather) attached to the external surface of the upper to give additional strength, whether or not also attached to the sole. After the removal of reinforcements, the visible material must have the characteristics of an upper and not lining, supporting the foot sufficiently to enable the wearer, with the original fastening systems in place, to walk in the footwear. Account is to be taken of sections covered by accessories or reinforcements when deciding on the composition of the upper. 2. Within the meaning of note 4(b), one or more layers of textile material which do not possess the characteristics usually required for normal use of an outer sole (for example, durability, strength, etc.) are not to be taken into consideration for classification purposes.
Notes to section XII
FOOTWEAR, HEADGEAR, UMBRELLAS, SUN UMBRELLAS, WALKING STICKS, SEAT-STICKS, WHIPS, RIDING-CROPS AND PARTS THEREOF; PREPARED FEATHERS AND ARTICLES MADE THEREWITH; ARTIFICIAL FLOWERS; ARTICLES OF HUMAN HAIR
Sources: Combined Nomenclature 2026, Annex I to Regulation (EEC) No 2658/87 (CELEX 32025R1926), and the Explanatory Notes to the Combined Nomenclature (CELEX 02019XC0329(02)-20260213). The section and chapter notes are legally binding; the explanatory notes are guidance. EUR-Lex
UK advance tariff rulings for 6403990000
Rulings of HM Revenue & Customs for goods with UK commodity codes that start like this EU code. The UK tariff differs from the EU tariff, so these rulings are guidance for the EU.
- UK 6403999390 Valid Apr 14, 2025 to Apr 13, 2028 · Ruling 600012744 on GOV.UK
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 suitable to be worn by the medical and the catering profession due to the rubber sole. Also tested according to EN ISO 20347:2012 SRC
Justification
Classification has been determined in accordance with the following: For the purposes of determining the commodity codes within which goods most appropriately fall, reg 3 (1) of The Customs Tariff (Establishment) (EU Exit) Regulations 2020 sets out that the rules of interpretation contained in the following have effect- a. Part Two (Goods Classification Table Rules of Interpretation) of the Tariff of the United Kingdom (reg 3 (1)(a)); and b. Notes to a section of chapter of the Goods Classification Table (reg 3(1)(b)). General Interpretative Rules (GIR)s: GIR 1 has been used to classify this product to the terms of heading 6403 - Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather. GIR 6 has been used to classify the goods to subheading level 640399 - Other than, footwear which cannot be identified as men's or women's footwear. 8 Digit Code - 64039993 Footwear which cannot be identified as men's or women's footwear. 10 Digit Code - 6403999390 Other than elsewhere specified. Also classified in accordance with the Harmonised System Explanatory Notes (HSENS) to heading 6403 Also Chapter note 3(b).
Source: HM Revenue & Customs, Advance Tariff Rulings. Contains public sector information licensed under the Open Government Licence v3.0.
Restrictions and flags for 640399
- Russia sanctions: import ban Regulation (EU) No 833/2014, Annex XXI 6403
Art. 3i, goods generating significant revenue for Russia
Read the act on EUR-Lex - Russia sanctions: export ban Regulation (EU) No 833/2014, Annex XVIII 64039900
Covers only part of the goods under this code (act names 64039900).
Art. 3h, luxury goods, banned above EUR 300 per item unless the annex says otherwise. only part of the code: Other
Read the act on EUR-Lex
For orientation only. Check the act before you rely on a flag; thresholds, derogations and exceptions are not shown in full.
Tariff quotas for 640399
- Exhausted 09.0104 Origin: Handicrafts (AR, BD, BO, BR, CL, EC, GT, HN, ID, IN, IR, LA, LK, MX, MY, PA, PE, PH, PK, PY, SV, TH, UY
Handicrafts (non-textile)
Jan 1, 2026 – Dec 31, 2026
0 EuroBalance left (0%)Volume 1,800,000
Source: European Commission, tariff quota reports, as of Oct 30, 2026. Balances change daily.
EU trade in 2025 for 640399
- Extra-EU imports
- €4.9B
- 220,256 t
- Extra-EU exports
- €5.3B
Top origin countries by import value
Vietnam €1.6B
China €1.2B
Indonesia €553.7M
India €449.1M
Türkiye €81M
CN8 codes below this code: 11. Source: Eurostat, Comext, CC BY 4.0, processed by hscode.info. Confidential trade is not allocated to codes.
Tariff changes for 640399 since 2016
- Jul 2020 8 codes Code added
Month-by-month comparison of the European Commission’s TARIC extractions. Seasonal entry prices left out.
UK import duty for 640399
- 4%
- 6%
- 8%
Third-country duties of all UK commodity codes under this HS subheading. Source: UK Department for Business and Trade, as of Nov 2, 2026. The UK tariff differs from the EU tariff.
Import VAT in the EU
- Austria 20 %
- Belgium 21 %
- Bulgaria 20 %
- Croatia 25 %
- Cyprus 19 %
- Czechia 21 %
- Denmark 25 %
- Estonia 24 %
- Finland 25.5 %
- France 20 %
- Germany 19 %
- Greece 24 %
- Hungary 27 %
- Ireland 23 %
- Italy 22 %
- Latvia 21 %
- Lithuania 21 %
- Luxembourg 17 % maybe 3 %
- Malta 18 %
- Netherlands 21 %
- Poland 23 %
- Portugal 23 %
- Romania 21 %
- Slovakia 23 %
- Slovenia 22 % maybe 9.5 %
- Spain 21 %
- Sweden 25 %
Standard rate per member state, on the customs value, the duty and transport to the destination. Reduced rates often depend on the use or the buyer and apply only where the country provides them for these goods. Source: European Commission, Taxes in Europe Database, as of Nov 2, 2026.
Rules of origin
Preferential rules of origin for subheading 640399 depend on the trade agreement. The Commission publishes them in Access2Markets.
Rules of origin on Access2MarketsInformation
When importing or exporting "Other", it is crucial to have the correct HS code or TARIC code. The HS code 6403990000 80 serves as the standard code for this product, ensuring that the appropriate duties and taxes are applied when crossing international borders.
To ensure your business transactions run smoothly when importing or exporting "Other", consider the following points:
- Inform yourself about the specific import and export regulations in the countries involved. This includes possible restrictions, taxes, and duties applicable to "Other".
- Check if any additional licenses, permits, or certificates are required to import "Other" into the destination country or export it from the country of origin.
- Make sure your trading partners have valid identification numbers, such as EORI numbers (Economic Operators Registration and Identification) in the EU, to streamline trade and minimize delays.
- Ensure that all trade- and customs-related documents (such as commercial invoices, packing lists, certificates of origin, and insurance policies) are accurately completed and adhere to the respective national regulations.
- Keep an eye on the current exchange rates, as well as packaging, shipping, and insurance costs, to accurately calculate trade costs.
In summary, the HS code or TARIC code for "Other" is 6403990000 80. Make sure you accurately use this code in all your trade and customs documents to guarantee smooth and hassle-free transactions. With these tips, you'll be better prepared for the challenges of international trade and can successfully import and export "Other".
HS Code structure
1. Chapter
There are 21 different sections, which are divided into 96 chapters. Exceptional chapters include chapter 77, which is reserved for future use, chapters 98 and 99, which are limited at national level, and chapter 99, which is a specific code for temporary changes. In the example above, chapter 64 was selected for footwear, gaiters and the like; parts of such articles
2. Heading
The heading determines the specific category within a certain chapter. In the example above, the 03 refers to Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather.
3. Subheading
The last two digits of the international harmonized code are more specific and define subcategories of products. In the example above, the 99 refers to Other.
HS Code tree structure
6400000000 80
Chapter FOOTWEAR, GAITERS AND THE LIKE; PARTS OF SUCH ARTICLES
6403000000 80
Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather
6403120000 10
- Sports footwear
6403120000 80
- - Ski-boots, cross-country ski footwear and snowboard boots
6403190000 80
- - Other
6403200000 80
- Footwear with outer soles of leather, and uppers which consist of leather straps across the instep and around the big toe
6403400000 80
- Other footwear, incorporating a protective metal toecap
6403510000 10
- Other footwear with outer soles of leather
6403510000 80
- - Covering the ankle
6403510500 80
- - - Made on a base or platform of wood, not having an inner sole
6403510510 80
- - - - Hand-made
6403510590 80
- - - - Other
6403511100 10
- - - Other
6403511100 20
- - - - Covering the ankle but no part of the calf, with insoles of a length
6403511100 80
- - - - - Of less than 24 cm
6403511500 10
- - - - - Of 24 cm or more
6403511500 80
- - - - - - For men
6403511900 80
- - - - - - For women
6403519100 10
- - - - Other, with insoles of a length
6403519100 80
- - - - - Of less than 24 cm
6403519500 10
- - - - - Of 24 cm or more
6403519500 80
- - - - - - For men
6403519900 80
- - - - - - For women
6403590000 80
- - Other
6403590500 80
- - - Made on a base or platform of wood, not having an inner sole
6403590510 80
- - - - Hand-made
6403590590 80
- - - - Other
6403591100 10
- - - Other
6403591100 20
- - - - Footwear with a vamp made of straps or which has one or several pieces cut out
6403591100 80
- - - - - With sole and heel combined having a height of more than 3 cm
6403593100 10
- - - - - Other, with insoles of a length
6403593100 80
- - - - - - Of less than 24 cm
6403593500 10
- - - - - - Of 24 cm or more
6403593500 80
- - - - - - - For men
6403593900 80
- - - - - - - For women
6403595000 80
- - - - Slippers and other indoor footwear
6403599100 10
- - - - Other, with insoles of a length
6403599100 80
- - - - - Of less than 24 cm
6403599500 10
- - - - - Of 24 cm or more
6403599500 80
- - - - - - For men
6403599900 80
- - - - - - For women
6403910000 10
- Other footwear
6403910000 80
- - Covering the ankle
6403910500 80
- - - Made on a base or platform of wood, not having an inner sole
6403910510 80
- - - - Hand-made
6403910590 80
- - - - Other
6403911100 10
- - - Other
6403911100 20
- - - - Covering the ankle but no part of the calf, with insoles of a length
6403911100 80
- - - - - Of less than 24 cm
6403911110 80
- - - - - - Sports footwear; tennis shoes, basketball shoes, gym shoes, training shoes and the like
6403911190 80
- - - - - - Other
6403911300 10
- - - - - Of 24 cm or more
6403911300 80
- - - - - - Footwear which cannot be identified as men's or women's footwear
6403911310 80
- - - - - - - Sports footwear; tennis shoes, basketball shoes, gym shoes, training shoes and the like
6403911390 80
- - - - - - - Other
6403911600 10
- - - - - - Other
6403911600 80
- - - - - - - For men
6403911610 80
- - - - - - - - Sports footwear; tennis shoes, basketball shoes, gym shoes, training shoes and the like
6403911690 80
- - - - - - - - Other
6403911800 80
- - - - - - - For women
6403911810 80
- - - - - - - - Sports footwear; tennis shoes, basketball shoes, gym shoes, training shoes and the like
6403911890 80
- - - - - - - - Other
6403919100 10
- - - - Other, with insoles of a length
6403919100 80
- - - - - Of less than 24 cm
6403919300 10
- - - - - Of 24 cm or more
6403919300 80
- - - - - - Footwear which cannot be identified as men's or women's footwear
6403919600 10
- - - - - - Other
6403919600 80
- - - - - - - For men
6403919800 80
- - - - - - - For women
6403990000 80
- - Other
6403990500 80
- - - Made on a base or platform of wood, not having an inner sole
6403990510 80
- - - - Hand-made
6403990590 80
- - - - Other
6403991100 10
- - - Other
6403991100 20
- - - - Footwear with a vamp made of straps or which has one or several pieces cut out
6403991100 80
- - - - - With sole and heel combined having a height of more than 3 cm
6403993100 10
- - - - - Other, with insoles of a length
6403993100 80
- - - - - - Of less than 24 cm
6403993300 10
- - - - - - Of 24 cm or more
6403993300 80
- - - - - - - Footwear which cannot be identified as men's or women's footwear
6403993600 10
- - - - - - - Other
6403993600 80
- - - - - - - - For men
6403993800 80
- - - - - - - - For women
6403995000 80
- - - - Slippers and other indoor footwear
6403999100 10
- - - - Other, with insoles of a length
6403999100 80
- - - - - Of less than 24 cm
6403999110 80
- - - - - - Sports footwear; tennis shoes, basketball shoes, gym shoes, training shoes and the like
6403999190 80
- - - - - - Other
6403999300 10
- - - - - Of 24 cm or more
6403999300 80
- - - - - - Footwear which cannot be identified as men's or women's footwear
6403999310 80
- - - - - - - Sports footwear; tennis shoes, basketball shoes, gym shoes, training shoes and the like
6403999390 80
- - - - - - - Other
6403999600 10
- - - - - - Other
6403999600 80
- - - - - - - For men
6403999610 80
- - - - - - - - Sports footwear; tennis shoes, basketball shoes, gym shoes, training shoes and the like
6403999690 80
- - - - - - - - Other
6403999800 80
- - - - - - - For women
6403999810 80
- - - - - - - - Sports footwear; tennis shoes, basketball shoes, gym shoes, training shoes and the like
6403999890 80
- - - - - - - - Other