Leather shoes imported from China into India is classified under HS code 64039990 (6403 99 90) – Footwear with leather uppers - other. The total import duty and IGST is about 45.43% of the assessable (CIF) value for FY 2026-27.
Import duty rates for HS code 64039990
| Duty / tax | Rate | On ₹1,00,000 CIF value |
|---|---|---|
| Basic Customs Duty (BCD) | 20% | ₹20,000 |
| Agriculture Infrastructure & Development Cess (AIDC) | 18.5% | ₹18,500 |
| Social Welfare Surcharge (SWS) | Nil | ₹0 |
| IGST | 5% 5% if sale value up to Rs 2,500 per piece/pair, else 18% | ₹6,925 |
| Total duty + IGST | ≈ 45.43% | ₹45,425 |
Customs duty (BCD + AIDC + SWS) is a cost: about 38.5%. IGST of about 6.93% is usually claimable as input tax credit if you are GST-registered. Freight, insurance, port and clearance charges are extra – the calculator adds them for you.
Import policy & compliance
- Import policy: Free
- Certification / rules: Footwear QCO 2024 (leather & other materials): BIS ISI mark mandatory; WCCB/CITES clearance for exotic leather
- Always needed: IEC (Import Export Code), GST registration, commercial invoice, packing list and Bill of Lading / Airway Bill.
Frequently asked questions
What is the HS code for Leather shoes in India?
Leather shoes is classified under HS code 64039990 (6403 99 90) in the Indian Customs Tariff: Footwear with leather uppers - other. Always match the 8-digit code to your exact product specification before filing the Bill of Entry.
What is the import duty on Leather shoes from China to India?
The import duty on Leather shoes (HS 64039990) from China to India in FY 2026-27 is Basic Customs Duty (BCD) 20%, Agriculture Infrastructure and Development Cess (AIDC) 18.5%, Social Welfare Surcharge (SWS) nil and IGST 5%. That works out to about 45.43% of the assessable (CIF) value in total, of which about 6.93% is IGST that GST-registered importers can usually claim as input tax credit. IGST rule: 5% if sale value up to Rs 2,500 per piece/pair, else 18%.
Is there anti-dumping duty on Leather shoes from China?
IFC's database shows no anti-dumping duty in force for HS 64039990 as of 19 Oct 2026. Anti-dumping duties are product-specific and change through DGTR and Finance Ministry notifications, so confirm for your exact product before shipping.
Which licence or certification is needed to import Leather shoes into India?
You need an Import Export Code (IEC) and GST registration. For HS 64039990: Free. Footwear QCO 2024 (leather & other materials): BIS ISI mark mandatory; WCCB/CITES clearance for exotic leather.
How do I calculate the landed cost of Leather shoes from China?
Landed cost = product cost + sea or air freight + insurance + customs duty + IGST + clearance and delivery charges. Use IFC's free China to India shipment calculator with HS code 64039990 to get a full cost sheet in rupees, or message IFC on WhatsApp for a confirmed door-to-door quote.
Related HS codes: Footwear
- HS 64029990 – Rubber / plastic shoes & slippers
- HS 64041110 – Canvas shoes (rubber sole)
- HS 64041190 – Sports shoes (textile upper)
- HS 64052000 – Textile-upper shoes / slippers
- HS 64069090 – Footwear Toe Strap
Rates checked by IFC on 19 Oct 2026 from the Customs Tariff of India (CBIC), Budget 2026 notifications and GST rate notifications. These are estimates for planning: confirm the classification and rates on ICEGATE or with IFC before you ship. All HS codes · Use this data in ChatGPT or Claude