HS Code 6406.20

Outer soles & heels of rubber or plastic

Import duty, VAT & classification for South African importers

General customs duty 20%
Import VAT 15%
HS heading 6406.20
Statistical unit kg

HS code 6406.20 covers Outer soles & heels of rubber or plastic — for example rubber/plastic soles & heels. South Africa applies an indicative general customs duty of 20%, 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 (20%)R20,000
Import VAT (15% on ATV)R19,500
Estimated landed costR139,500

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 6406.20 sits in the tariff

Classification is decided at heading level first. Heading 6406 is “Footwear; parts of footwear; removable in-soles, heel cushions and similar articles; gaiters, le.g.ings and similar articles, and parts thereof”. If your product is closer to one of the neighbouring subheadings below, that line — and its duty rate — is the one that applies.

  • 6406.10 Footwear; parts, uppers and parts thereof, other than stiffeners
  • 6406.20 Footwear; parts, outer soles and heels, of rubber or plastics — this page
  • 6406.90 Footwear; parts, n.e.c. in heading 6406

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

Calculate full landed cost Check anti-dumping & permits Find a clearing agent

Watch HS 6406.20 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 6403.99 Footwear with leather uppers 30% duty + 15% VAT 6404.11 Sports footwear with textile uppers 30% duty + 15% VAT

Frequently asked questions

What is the import duty on outer soles & heels of rubber or plastic in South Africa?

HS code 6406.20 (Outer soles & heels of rubber or plastic) attracts an indicative general customs duty of 20% 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 rubber/plastic soles & heels?

The Harmonised System heading for outer soles & heels of rubber or plastic is 6406.20. 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.