Footwear Import Duty Calculator India
Customs duty on shoes and sneakers imported into India: 35% BCD, SWS, and IGST at 5% or 18% depending on the price a pair.
Updated · By Niraj Kumar · 3 sources
https://checkpre.com/logistics/footwear-import-duty-india
What you are importing
Shoes and footwear, HS 6403 99 90: Footwear with uppers of leather: other.
Value of the shipment
ECB reference rate of 2026-09-24. Customs uses the CBIC-notified import rate; enter it for an exact figure.
- Assessable value
- ₹11,62,313
- FOB plus default freight and insurance
- Customs duty
- ₹4,47,491
- BCD 35% + SWS 10%
- IGST
- ₹80,490
- Claimable as input tax credit if GST-registered
- Cost after IGST credit
- ₹16,09,804
- Goods, freight, insurance69%
- Customs duty26%
- IGST5%
Duty receipt
Shoes and footwear, HS 6403 99 90, from ChinaThese rates have not yet been checked against the CBIC tariff. Confirm them on ICEGATE or with your customs broker before relying on them.
| Item | Rate | Charged on | Amount |
|---|---|---|---|
| Assessable value (CIF) | ₹11,62,313 | ||
| Basic Customs Duty | 35% | ₹11,62,313 | ₹4,06,810 |
| Social Welfare Surcharge | 10% | ₹4,06,810 | ₹40,681 |
| IGST | 5% | ₹16,09,804 | ₹80,490 |
| Total duty and IGST | 45.43% | ₹5,27,981 | |
| Landed cost | ₹16,90,294 |
Value converted at ₹95.9598 per USD. Excludes anti-dumping, safeguard and countervailing duties, port and handling charges and the customs broker's fee. An estimate, not an assessment.
Rates compiled 2026-09-26.
How the Footwear Import Duty Calculator India works
AV = (FOB + F + I) × R; BCD = AV × b; AIDC = AV × a; SWS = (BCD + AIDC) × s; IGST = (AV + BCD + AIDC + SWS) × gThis page uses the same method as the India Import Duty Calculator, which explains each term and assumption in full.
Worked example
A shipment of shoes and footwear from Vietnam invoiced at $10,000 FOB (HS 6403 99 90), with freight and insurance not separately known.
- 1At ₹95.96 to the dollar the FOB value is ₹9,59,598; adding 20% freight and 1.125% insurance gives an assessable value of ₹11,62,313
- 2BCD at 35% is ₹4,06,810
- 3SWS at 10% of the customs duty adds ₹40,681
- 4IGST at 5% on ₹16,09,804 is ₹80,490
Duty and IGST come to ₹5,27,981, 45.4% of the assessable value, for a landed cost of ₹16,90,294. A GST-registered importer claims the IGST back, leaving ₹16,09,804.
Frequently asked questions
What is the HS code for shoes and footwear?
Usually 6403 99 90: "Footwear with uppers of leather: other". The last digits can change with material, power or use, and the duty can change with them, so check the full heading against your product before filing.
Why does the IGST rate depend on the price?
After GST 2.0, footwear selling for up to ₹2,500 a pair is taxed at 5% and dearer pairs at 18%. Pick the band your shoes fall in; a mixed shipment is assessed pair by pair, so split it into two calculations.
Which HS heading do my shoes go under?
Chapter 64 splits footwear by the upper and sole: 6403 for leather uppers, 6404 for textile uppers such as most sneakers, and 6402 for rubber or plastic. Most lines are at 35% BCD, and most footwear must meet BIS quality control orders.
Sources
Related calculators
- India Import Duty CalculatorFind your product's HS code, then see Basic Customs Duty, SWS, IGST and the landed cost of importing it into India, with FTA rates where they apply.
- Clothing Import Duty Calculator IndiaCustoms duty on T-shirts and garments imported into India, with IGST at 5% or 18% by price and the Bangladesh route.
- Cosmetics Import Duty Calculator IndiaCustoms duty on makeup and skincare imported into India, with 20% BCD, SWS, 18% IGST and the CDSCO registration to get first.