Hierarchy

12Section XII — FOOTWEAR, HEADGEAR, UMBRELLAS, SUN UMBRELLAS, WALKING STICKS, SEAT-STICKS, WHIPS, RIDING-CROPS AND PARTS THEREOF

6400000000FOOTWEAR, GAITERS AND THE LIKE; PARTS OF SUCH ARTICLES

6401000000Waterproof footwear with outer soles and uppers of rubber or of plastics, the uppers of which are neither fixed to the sole nor assembled by stitching, riveting, nailing, screwing, plugging or similar processes

6402000000Other footwear with outer soles and uppers of rubber or plastics

6402120000Sports footwear 6402200000Footwear with upper straps or thongs assembled to the sole by means of plugs 6402910000Other footwear

6403000000Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather

3 other codes

6404000000Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials 6405000000Other footwear 6406000000Parts of footwear (including uppers whether or not attached to soles other than outer soles); removable insoles, heel cushions and similar articles; gaiters, leggings and similar articles, and parts thereof

Duties & Measures

Footnotes

TN701According to Council Regulation (EU) No 692/2014 (OJ L183, p. 9) it shall be prohibited to import into European Union goods originating in Crimea or Sevastopol. The prohibition shall not apply in respect of goods originating in Crimea or Sevastopol which have been made available to the Ukrainian authorities for examination, for which compliance with the conditions conferring entitlement to preferential origin has been verified and for which a certificate of origin has been issued in accordance with the Association Agreement between the European Union and its Member States, of the one part, and Ukraine, of the other part. ------------------------- According to Council Regulation (EU) 2022/263 (OJ L42I, p. 77): It shall be prohibited to import into the European Union goods originating in non-government controlled areas of the Donetsk, Kherson, Luhansk and Zaporizhzhia oblasts of Ukraine. The import prohibitions shall not apply in respect of goods originating in the specified territories which have been made available to the Ukrainian authorities for examination, for which compliance with the conditions conferring entitlement to preferential origin has been verified and for which a certificate of origin has been issued in accordance with the Association Agreement between the European Union and its Member States, of the one part, and Ukraine, of the other part.

Preferential rates(57)

+47

Preferential rates - 57 Origin
Origin	Trade agreement	Details
EU-Canada agreement: re-imported goods1006 0.000 %	—	1
EU-Switzerland agreement: re-imported goods1007 0.000 %	—	2
CARIFORUM1033 0.000 %EU-CARIFORUM EPA	EU-CARIFORUM EPA
Eastern and Southern Africa States1034 0.000 %ESA Interim EPA	ESA Interim EPA
SADC EPA1035 0.000 %SADC EPA	SADC EPA
Preferential origin in accordance with the Agreement in the form of an Exchange of Letters between the European Union and the Kingdom of Morocco on the amendment of Protocols 1 and 4 to the Euro-Mediterranean Agreement establishing an association between the European Communities and their Member States, of the one part, and the Kingdom of Morocco, of the other part.2000 0.000 %	—
GSP-EBA2005 0.000 %Everything But Arms	Everything But Arms
European Economic Area2012 0.000 %EEA Agreement	EEA Agreement	1

Low-value consignment customs duty(2)

inherited from 6400000000

ERGA OMNES

3.000 EURRegulation 0382/262026-07-01

TM01066From 1 July 2026 until 1 July 2028, a customs duty of EUR 3 per item in a consignment the intrinsic value of which does not exceed a total of EUR 150 shall apply instead of the relief eliminated pursuant to Article 1 of this Regulation, where: (a) the importation of the goods is exempt from VAT in accordance with Article 143(1), point (ca), of Directive 2006/112/EC; or (b) the goods are in a postal consignment as defined in Article 1, point (24), of Delegated Regulation (EU) 2015/2446.

ERGA OMNES

3.000 EUR4Regulation 0382/262026-11-01

4 certificate(s) required

C127Other certificates

Merchant product identifier

C128Other certificates

Non-standardised manufacturer product identifier

C129Other certificates

Standardised manufacturer product identifier

Y081Particular provisions

No standardised manufacturer product identifier for the declared product exists

Import not allowed

Supplementary unit(1)

ERGA OMNES

NPRRegulation 2658/872008-01-01

Import control(2)

inherited from 6400000000

Ukraine

Regulation 0692/142026-06-24

EU-Ukraine DCFTA(since 2016)

3 certificate(s) required

Y997Particular provisions

Goods not originating from or destined to Crimea or Sevastopol (Articles 2 and 2b.1 of Council Regulation (EU) No 692/2014)

N864UN/EDIFACT certificate

Invoice declaration or origin declaration made out by any exporter on invoice or any other commercial document

N954UN/EDIFACT certificate

Movement certificate EUR.1

Import not allowed

CD967I. According to Council Regulation (EU) No 692/2014, it shall be prohibited to import into European Union goods originating in Crimea or Sevastopol. The prohibition shall not apply in respect of goods originating in Crimea or Sevastopol which have been made available to the Ukrainian authorities for examination, for which compliance with the conditions conferring entitlement to preferential origin has been verified and for which a certificate of origin has been issued in accordance with the Association Agreement between the European Union and its Member States, of the one part, and Ukraine, of the other part. II. According to the Council Regulation (EU) 692/2014, the export of goods and technologies suited for use in the sectors of transport; telecommunications; energy; prospection, exploration and production of oil, gas and mineral resources is prohibited: (a) to any natural or legal person, entity or body in Crimea or Sevastopol, or (b) for use in Crimea or Sevastopol.

Ukraine

Regulation 0263/222026-06-24

EU-Ukraine DCFTA(since 2016)

3 certificate(s) required

Y984Particular provisions

Goods not originating from or not destined for the non-government controlled areas of Ukraine in the oblasts of Donetsk, Kherson, Luhansk and Zaporizhzhia

N954UN/EDIFACT certificate

Movement certificate EUR.1

N864UN/EDIFACT certificate

Invoice declaration or origin declaration made out by any exporter on invoice or any other commercial document

Import/export not allowed after control

CD860According to Council Regulation (EU) 2022/263 (OJ L42I, p. 77): I. It shall be prohibited to import into the European Union goods originating in non-government controlled areas of the Donetsk, Kherson, Luhansk and Zaporizhzhia oblasts of Ukraine. The import prohibitions not apply in respect of: (a) the execution until 24 May 2022 of trade contracts concluded before 23 February 2022, or of ancillary contracts necessary for the execution of such contracts, provided that the natural or legal person, entity or body seeking to perform the contract has notified, at least 10 working days in advance, the activity or transaction to the competent authority of the Member State in which they are established; (b) goods originating in the specified territories which have been made available to the Ukrainian authorities for examination, for which compliance with the conditions conferring entitlement to preferential origin has been verified and for which a certificate of origin has been issued in accordance with the EU-Ukraine Association Agreement. II. It shall be prohibited to sell, supply, transfer or export goods and technology listed in Annex II to Council Regulation (EU) 2022/263: (a) to any natural or legal person, entity or body in the specified territories, or (b) for use in the specified territories. Annex II shall include certain goods and technologies suited for use in the following key sectors: (i) transport; (ii) telecommunications; (iii) energy; (iv) the prospecting, exploration and production of oil, gas and mineral resources. The prohibitions in point II above shall be without prejudice to the execution until 24 August 2022 of an obligation arising from a contract concluded before 23 February 2022, or from ancillary contracts necessary for the execution of such contracts, provided that the competent authority has been informed at least five working days in advance.

Start date: 1972-01-01

Regulatory notes

Additional noteAdditional Notes to Chapter 64

1. For the purposes of subheadings 6402 12, 6402 19, 6403 12, 6403 19 and 6404 11: (a) 'sports footwear' means: — 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, — skating boots, ski-boots and cross-country ski footwear, snowboard boots, wrestling boots, boxing boots and cycling shoes. 2. For the purposes of subheadings 6402 20 00, 6403 20 00 and 6404 20 00, 'footwear with upper straps or thongs assembled to the sole by means of plugs' means footwear of the sandal type manufactured in one piece, generally by moulding, the upper of which consists of straps or thongs attached to the upper surface of the sole. 3. For the purposes of this chapter: (a) '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; (b) 'leather' refers to the goods of headings 4107 and 4112 to 4114.

Chapter note

Non-preferential origin

specific

Other footwear with outer soles and uppers of rubber or plastics.

Other footwear with outer soles and

Residual rule

Where the country of origin cannot be determined by application of the primary rules, the country of origin of the goods shall be the country in which the major portion of the materials originated, as determined on the basis of the value of the materials.

Annex 22-01 DA 2015/2446

FAQ

Are there tariff preferences for Other footwear with outer soles and uppers of rubber or plastics (6402000000)?

Yes, 54 tariff preferences are available for this code. Preferential rates apply to imports from countries with a trade agreement with the EU.

Are import controls required for Other footwear with outer soles and uppers of rubber or plastics (6402000000)?

Yes, 2 import control measure(s) apply to this code (e.g. CITES, REACH, sanitary controls, etc.).

What are the non-preferential origin rules for Other footwear with outer soles and uppers of rubber or plastics (6402000000)?

Non-preferential origin rules for Other footwear with outer soles and uppers of rubber or plastics are defined in Annex 22-01 of the UCC Delegated Act. These rules determine the country of origin for MFN duty rates, trade policy measures, and origin marking.

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Hierarchy

12Section XII — FOOTWEAR, HEADGEAR, UMBRELLAS, SUN UMBRELLAS, WALKING STICKS, SEAT-STICKS, WHIPS, RIDING-CROPS AND PARTS THEREOF

6400000000FOOTWEAR, GAITERS AND THE LIKE; PARTS OF SUCH ARTICLES

6402000000Other footwear with outer soles and uppers of rubber or plastics

6402120000Sports footwear 6402200000Footwear with upper straps or thongs assembled to the sole by means of plugs 6402910000Other footwear

6403000000Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather

3 other codes

Duties & Measures

Footnotes

Preferential rates(57)

+47

Preferential rates - 57 Origin
Origin	Trade agreement	Details
EU-Canada agreement: re-imported goods1006 0.000 %	—	1
EU-Switzerland agreement: re-imported goods1007 0.000 %	—	2
CARIFORUM1033 0.000 %EU-CARIFORUM EPA	EU-CARIFORUM EPA
Eastern and Southern Africa States1034 0.000 %ESA Interim EPA	ESA Interim EPA
SADC EPA1035 0.000 %SADC EPA	SADC EPA
Preferential origin in accordance with the Agreement in the form of an Exchange of Letters between the European Union and the Kingdom of Morocco on the amendment of Protocols 1 and 4 to the Euro-Mediterranean Agreement establishing an association between the European Communities and their Member States, of the one part, and the Kingdom of Morocco, of the other part.2000 0.000 %	—
GSP-EBA2005 0.000 %Everything But Arms	Everything But Arms
European Economic Area2012 0.000 %EEA Agreement	EEA Agreement	1

Low-value consignment customs duty(2)

inherited from 6400000000

ERGA OMNES

3.000 EURRegulation 0382/262026-07-01

ERGA OMNES

3.000 EUR4Regulation 0382/262026-11-01

4 certificate(s) required

C127Other certificates

Merchant product identifier

C128Other certificates

Non-standardised manufacturer product identifier

C129Other certificates

Standardised manufacturer product identifier

Y081Particular provisions

No standardised manufacturer product identifier for the declared product exists

Import not allowed

Supplementary unit(1)

ERGA OMNES

NPRRegulation 2658/872008-01-01

Import control(2)

inherited from 6400000000

Ukraine

Regulation 0692/142026-06-24

EU-Ukraine DCFTA(since 2016)

3 certificate(s) required

Y997Particular provisions

Goods not originating from or destined to Crimea or Sevastopol (Articles 2 and 2b.1 of Council Regulation (EU) No 692/2014)

N864UN/EDIFACT certificate

Invoice declaration or origin declaration made out by any exporter on invoice or any other commercial document

N954UN/EDIFACT certificate

Movement certificate EUR.1

Import not allowed

Ukraine

Regulation 0263/222026-06-24

EU-Ukraine DCFTA(since 2016)

3 certificate(s) required

Y984Particular provisions

Goods not originating from or not destined for the non-government controlled areas of Ukraine in the oblasts of Donetsk, Kherson, Luhansk and Zaporizhzhia

N954UN/EDIFACT certificate

Movement certificate EUR.1

N864UN/EDIFACT certificate

Invoice declaration or origin declaration made out by any exporter on invoice or any other commercial document

Import/export not allowed after control

Start date: 1972-01-01

Regulatory notes

Additional noteAdditional Notes to Chapter 64

Chapter note

Non-preferential origin

specific

Other footwear with outer soles and uppers of rubber or plastics.

Other footwear with outer soles and

Residual rule

Annex 22-01 DA 2015/2446

FAQ

Are there tariff preferences for Other footwear with outer soles and uppers of rubber or plastics (6402000000)?

Yes, 54 tariff preferences are available for this code. Preferential rates apply to imports from countries with a trade agreement with the EU.

Are import controls required for Other footwear with outer soles and uppers of rubber or plastics (6402000000)?

Yes, 2 import control measure(s) apply to this code (e.g. CITES, REACH, sanitary controls, etc.).

What are the non-preferential origin rules for Other footwear with outer soles and uppers of rubber or plastics (6402000000)?

Help

Need help?

Ask a question about this code or find a tariff classification expert.

This chapter does not cover disposable foot coverings of flimsy material (paper, plastic sheeting), toy footwear (heading 9503), orthopaedic footwear (heading 9021), or ski-boots for cross-country skiing. The material of the upper is determined by the constituent material having the greatest external surface area, disregarding accessories or reinforcements such as ankle patches, edging, ornamentation, buckles, tabs, eyelet stays or similar attachments. The material of the outer sole is determined similarly by the material having the greatest surface area in contact with the ground. For the purposes of this chapter, 'rubber' and 'plastics' include woven fabrics or other textile products with an external layer of rubber or plastics visible to the naked eye. 'Leather' refers to the goods of headings 4107 and 4112 to 4114. The term 'textile materials' means fibres, yarns, fabrics and made-up goods of Chapters 50 to 63.

Section noteNotes 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

This Section does not cover: (a) articles of plastics moulded to the shape of the foot (flip-flops and similar footlight footwear) which are classified according to their constituent material in Chapter 39; (b) protective footwear fitted with metal toe-caps, classified according to their constituent material; (c) toy footwear or toy headgear (Chapter 95). For the purposes of heading 6406, the expression 'parts' means: soles, heels, uppers and other components, inner soles, outer soles, stiffeners and shanks, but does not include pegs, protectors, eyelets, hooks, buckles, ornaments, braid, laces, pompons or other trimmings (which are classified in their appropriate headings) or buttons or goods of heading 9606.