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

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

6406900000Other

6406903000Assemblies of uppers affixed to inner soles or to other sole components, but without outer soles

6406903010Hand-made 6406903090Other

6406905000Removable insoles and other removable accessories 6406906000Outer soles of leather or composition leather 6406909000Other

Duties & Measures

Third Country Duty3.000 %

Base rate (erga omnes)

Applies to all third countries without preferential agreement

3.000 %

Preferential rates(60)

+50

Preferential rates - 60 Origin
Origin	Savings	Trade agreement	Details
EU-Canada agreement: re-imported goods1006 0.000 %-3.0 pp	-3.0 pp	—	1
EU-Switzerland agreement: re-imported goods1007 0.000 %-3.0 pp	-3.0 pp	—	2
CARIFORUM1033 0.000 %-3.0 ppEU-CARIFORUM EPA	-3.0 pp	EU-CARIFORUM EPA
Eastern and Southern Africa States1034 0.000 %-3.0 ppESA Interim EPA	-3.0 pp	ESA Interim EPA
SADC EPA1035 0.000 %-3.0 ppSADC EPA	-3.0 pp	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 %-3.0 pp	-3.0 pp	—
GSP-EBA2005 0.000 %-3.0 ppEverything But Arms	-3.0 pp	Everything But Arms
European Economic Area2012 0.000 %-3.0 ppEEA Agreement	-3.0 pp	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 1006/112012-01-01

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.

Import control -CITES(1)

inherited from 6406900000

ERGA OMNES

Regulation 0966/232023-05-20

2 certificate(s) required

C400Other certificates

Presentation of the required "CITES" certificate

Y900Particular provisions

Declared goods do not belong to the Washington Convention (CITES)

Import/export not allowed after control

CD370If the product is mentioned in the list annexed to Regulation (EC) No 338/97 and its last amendments, an import authorization must be presented.

Import control -cat and dog fur(1)

ERGA OMNES

Regulation 1523/072012-01-01

1 certificate(s) required

Y922Particular provisions

Other than cats and dogs fur as mentioned by Regulation (EC) No 1523/2007 (OJ L 343)

Import/export not allowed after control

CD568The placing on the market and the import to, or export from, the Community of cat and dog fur, and products containing such fur is prohibited (see Art. 3 Regulation (EC) No 1523/2007).

Import control -seal products(1)

inherited from 6406900000

ERGA OMNES

Regulation 1850/152015-10-18

4 certificate(s) required

C679Other certificates

Attesting Document (seal product), issued by a recognised body in accordance with Regulation (EU) No 737/2010 prior to 18 October 2015

C680Other certificates

Written notification of import and document giving evidence where the products were acquired (seal product)

C683Other certificates

European Union - Attesting document for seal products resulting from hunt by Inuit or other indigenous communities for placing on the Union's market in accordance with Article 3 (1) of Regulation (EC) No 1007/2009 on trade in seal products

Y032Particular provisions

Other goods than those seal products mentioned in Regulation (EU) 2015/1850 (OJ L 271)

Import/export not allowed after control

CD603Seal products may only be placed on the market when they are accompanied by an attesting document (for commercial use) or a written notification of import (for personal use) and a document giving evidence where the products were acquired (Commission Implementing Regulation (EU) 2015/1850 (OJ L 271)).

Start date: 2012-01-01

Regulatory notes

NENC64069030

Assemblies of uppers affixed to inner soles or to other sole components, but without outer soles This subheading covers articles not yet constituting footwear, consisting of uppers of footwear and one or more sole components (especially the inner sole), but not yet having an outer (second) sole.

NENC6406

Parts 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 Most parts of footwear included in this heading are mentioned in the HS Explanatory Note to heading 6406 . This heading includes wooden soles for sandals (‘health sandals’ and other), without uppers and without straps, laces or thongs. See note 2 to this chapter for a list of the articles which are not to be considered as parts of footwear within the meaning of this heading. Parts of footwear may be of any material except asbestos, and may include metal.

Non-preferential origin

tariff_shift

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.

CTH

tariff_shift

CTH

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

What is the EU customs duty for Assemblies of uppers affixed to inner soles or to other sole components, but without outer soles (6406903000)?

The third country duty (erga omnes) for Assemblies of uppers affixed to inner soles or to other sole components, but without outer soles is 3.000 %. This rate applies to imports from countries without a preferential trade agreement with the EU.

Are there tariff preferences for Assemblies of uppers affixed to inner soles or to other sole components, but without outer soles (6406903000)?

Yes, 57 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 Assemblies of uppers affixed to inner soles or to other sole components, but without outer soles (6406903000)?

Yes, 5 import control measure(s) apply to this code (e.g. CITES, REACH, sanitary controls, etc.).

What are the non-preferential origin rules for Assemblies of uppers affixed to inner soles or to other sole components, but without outer soles (6406903000)?

Non-preferential origin rules for Assemblies of uppers affixed to inner soles or to other sole components, but without outer soles 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

6406900000Other

6406903000Assemblies of uppers affixed to inner soles or to other sole components, but without outer soles

6406903010Hand-made 6406903090Other

6406905000Removable insoles and other removable accessories 6406906000Outer soles of leather or composition leather 6406909000Other

Duties & Measures

Third Country Duty3.000 %

Base rate (erga omnes)

Applies to all third countries without preferential agreement

3.000 %

Preferential rates(60)

+50

Preferential rates - 60 Origin
Origin	Savings	Trade agreement	Details
EU-Canada agreement: re-imported goods1006 0.000 %-3.0 pp	-3.0 pp	—	1
EU-Switzerland agreement: re-imported goods1007 0.000 %-3.0 pp	-3.0 pp	—	2
CARIFORUM1033 0.000 %-3.0 ppEU-CARIFORUM EPA	-3.0 pp	EU-CARIFORUM EPA
Eastern and Southern Africa States1034 0.000 %-3.0 ppESA Interim EPA	-3.0 pp	ESA Interim EPA
SADC EPA1035 0.000 %-3.0 ppSADC EPA	-3.0 pp	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 %-3.0 pp	-3.0 pp	—
GSP-EBA2005 0.000 %-3.0 ppEverything But Arms	-3.0 pp	Everything But Arms
European Economic Area2012 0.000 %-3.0 ppEEA Agreement	-3.0 pp	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 1006/112012-01-01

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

Import control -CITES(1)

inherited from 6406900000

ERGA OMNES

Regulation 0966/232023-05-20

2 certificate(s) required

C400Other certificates

Presentation of the required "CITES" certificate

Y900Particular provisions

Declared goods do not belong to the Washington Convention (CITES)

Import/export not allowed after control

CD370If the product is mentioned in the list annexed to Regulation (EC) No 338/97 and its last amendments, an import authorization must be presented.

Import control -cat and dog fur(1)

ERGA OMNES

Regulation 1523/072012-01-01

1 certificate(s) required

Y922Particular provisions

Other than cats and dogs fur as mentioned by Regulation (EC) No 1523/2007 (OJ L 343)

Import/export not allowed after control

CD568The placing on the market and the import to, or export from, the Community of cat and dog fur, and products containing such fur is prohibited (see Art. 3 Regulation (EC) No 1523/2007).

Import control -seal products(1)

inherited from 6406900000

ERGA OMNES

Regulation 1850/152015-10-18

4 certificate(s) required

C679Other certificates

Attesting Document (seal product), issued by a recognised body in accordance with Regulation (EU) No 737/2010 prior to 18 October 2015

C680Other certificates

Written notification of import and document giving evidence where the products were acquired (seal product)

C683Other certificates

Y032Particular provisions

Other goods than those seal products mentioned in Regulation (EU) 2015/1850 (OJ L 271)

Import/export not allowed after control

Start date: 2012-01-01

Trade Statistics

CJEU Case Law

C‑2/13

6 Feb 2014

Directeur général des douanes et droits indirects and Chef de l’agence de la direction nationale du renseignement et des enquêtes douanières v Humeau Beaupréau SAS

On those grounds, the Court (Sixth Chamber) hereby rules: General Rule 2(a) for the interpretation of the Combined Nomenclature set out in Annex I to Council Regulation (EEC) No 2658/87 of 23 July 1987 on the tariff and statistical nomenclature and on the Common Customs Tariff, in the version in force at the material time, must be interpreted as meaning that an upper, an outer sole and an inner sole, as an article presented unassembled having the essential character of footwear, come under heading 6404 of the combined nomenclature where, following their import, a counter must be inserted into the upper and the outer sole and the upper must be roughed for the purpose of their assembly. [Signatures] ( *1 ) Language of the case: French.

Regulatory notes

NENC64069030

NENC6406

Non-preferential origin

tariff_shift

CTH

tariff_shift

CTH

Residual rule

Annex 22-01 DA 2015/2446

FAQ

What is the EU customs duty for Assemblies of uppers affixed to inner soles or to other sole components, but without outer soles (6406903000)?

Are there tariff preferences for Assemblies of uppers affixed to inner soles or to other sole components, but without outer soles (6406903000)?

Yes, 57 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 Assemblies of uppers affixed to inner soles or to other sole components, but without outer soles (6406903000)?

Yes, 5 import control measure(s) apply to this code (e.g. CITES, REACH, sanitary controls, etc.).

What are the non-preferential origin rules for Assemblies of uppers affixed to inner soles or to other sole components, but without outer soles (6406903000)?

Help

Need help?

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

#	Partner	Value (EUR)	kg	€/kg	Share
1	🇦🇱 Albania	€421.2M	18.9Mt	€22.25/kg	41.6%
2	🇧🇷 Brazil	€227.9M	6.9Mt	€33.00/kg	22.5%
3	🇨🇳 China	€177.3M	5.6Mt	€31.87/kg	17.5%
4	🇺🇦 Ukraine	€112.4M	5.8Mt	€19.41/kg	11.1%
5	🇹🇳 Tunisia	€74.1M	3.1Mt	€23.54/kg	7.3%

#	Partner	Value (EUR)	kg	€/kg	Share
1	🇺🇸 United States	€1.8M	35Kt	€52.24/kg	22.6%
2	🇬🇧 United Kingdom	€1.7M	33Kt	€52.95/kg	21.3%
3	🇽🇸 XS	€1.6M	52Kt	€31.37/kg	20.1%
4	🇦🇱 Albania	€1.4M	79Kt	€17.39/kg	17.0%
5	🇲🇦 Morocco	€1.3M	140Kt	€9.39/kg	16.3%
6	🇹🇳 Tunisia	€215K	8Kt	€26.16/kg	2.7%

#	Partner	Value (EUR)	kg	€/kg	Share
1	🇦🇱 Albania	€421.2M	18.9Mt	€22.25/kg	41.6%
2	🇧🇷 Brazil	€227.9M	6.9Mt	€33.00/kg	22.5%
3	🇨🇳 China	€177.3M	5.6Mt	€31.87/kg	17.5%
4	🇺🇦 Ukraine	€112.4M	5.8Mt	€19.41/kg	11.1%
5	🇹🇳 Tunisia	€74.1M	3.1Mt	€23.54/kg	7.3%

#	Partner	Value (EUR)	kg	€/kg	Share
1	🇺🇸 United States	€1.8M	35Kt	€52.24/kg	22.6%
2	🇬🇧 United Kingdom	€1.7M	33Kt	€52.95/kg	21.3%
3	🇽🇸 XS	€1.6M	52Kt	€31.37/kg	20.1%
4	🇦🇱 Albania	€1.4M	79Kt	€17.39/kg	17.0%
5	🇲🇦 Morocco	€1.3M	140Kt	€9.39/kg	16.3%
6	🇹🇳 Tunisia	€215K	8Kt	€26.16/kg	2.7%

Assemblies of uppers affixed to inner soles or to other sole components, but without outer soles

Hierarchy

Duties & Measures

Regulatory notes

Non-preferential origin

FAQ

Help

Need help?

Hierarchy

Duties & Measures

Trade Statistics

CJEU Case Law

Regulatory notes

Non-preferential origin

FAQ

Help

Need help?

CJEU Case Law

Trade Statistics

Trade value (2022–2025)

Import sources

Export markets

EU Member States

Trade value (2022–2025)

Import sources

Export markets

EU Member States