HS Code 6403.99

Footwear with leather uppers

Import duty, VAT & classification for South African importers

General customs duty 30%
Import VAT 15%
HS heading 6403.99
Statistical unit pr

HS code 6403.99 covers Footwear with leather uppers — for example leather shoes, formal footwear, boots. South Africa applies an indicative general customs duty of 30%, on top of which 15% import VAT is charged.

Worked example: landed cost on R100,000 of goods

Customs value (CIF)R100,000
Customs duty (30%)R30,000
Import VAT (15% on ATV)R21,000
Estimated landed costR151,000

VAT is charged on the Added Tax Value (customs value + 10% upliftment for non-SACU imports + duties). Figures exclude clearing, freight and any anti-dumping/safeguard duty. For an exact, all-in figure use the Duty & VAT Calculator.

Where HS 6403.99 sits in the tariff

Classification is decided at heading level first. Heading 6403 is “Footwear; with outer soles of rubber, plastics, leather or composition leather and uppers of leather”. If your product is closer to one of the neighbouring subheadings below, that line — and its duty rate — is the one that applies.

  • 6403.12 Sports footwear; with outer soles of rubber, plastics, leather or composition leather and uppers of leather, ski-boots, snowboard boots and cross-country ski footwear
  • 6403.19 Sports footwear; (other than ski-boots, snowboard boots or cross-country ski footwear), with outer soles of rubber, plastics, leather or composition leather and uppers of leather
  • 6403.20 Footwear; with outer soles of leather, uppers consisting of leather straps across instep and around the big toe
  • 6403.40 Footwear; with metal toe-cap, outer soles of rubber, plastics, leather or composition leather, uppers of leather
  • 6403.51 Footwear; n.e.c. in heading no. 6403, with outer soles and uppers of leather, covering the ankle
  • 6403.59 Footwear; n.e.c. in heading no. 6403, (not covering the ankle), outer soles and uppers of leather
  • 6403.91 Footwear; n.e.c. in heading no. 6403, covering the ankle, outer soles of rubber, plastics or composition leather, uppers of leather
  • 6403.99 Footwear; n.e.c. in heading no. 6403, (not covering the ankle), outer soles of rubber, plastics or composition leather, uppers of leather — this page

Harmonised System HS 2022 nomenclature. See the whole of Chapter 64 →

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Watch HS 6403.99 for changes

Duty rates, anti-dumping measures and permit rules change by Government Gazette. We’ll email you if this code’s status shifts.

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Data current as of 2026-08-06. Indicative general (MFN) rate — real duty can differ at 8-digit level, under trade agreements (SADC, EU-EPA) and by Government Gazette. This is guidance, not a tariff determination under s47(9) of the Customs & Excise Act, 1964. Verify against the current SARS Tariff Book.

6401.10 Waterproof footwear (gumboots) with metal toe-cap 30% duty + 15% VAT 6402.99 Footwear with rubber or plastic uppers 30% or 500c/2u duty + 15% VAT 6404.11 Sports footwear with textile uppers 30% duty + 15% VAT 6406.20 Outer soles & heels of rubber or plastic 20% duty + 15% VAT

Frequently asked questions

What is the import duty on footwear with leather uppers in South Africa?

HS code 6403.99 (Footwear with leather uppers) attracts an indicative general customs duty of 30% in South Africa, plus 15% import VAT charged on the Added Tax Value. Verify the exact rate in the current SARS Tariff Book.

What is the HS code for leather shoes?

The Harmonised System heading for footwear with leather uppers is 6403.99. South Africa uses an 8-digit tariff line based on this heading — confirm the precise 8-digit code in the SARS Tariff Book before importing.