HS 6403 · Footwear
Leather footwear
Data last updated 18 October 2026 · schedule data 2026.10.2
In short
The EU's duty on Mercosur leather footwear is up to 7% today and reaches zero by 2033; Brazil's duty on EU leather footwear is up to 32.7% today and reaches zero by 2041.
Rates at a glance
Into the EU from Mercosur
40 tariff linesPreferential duty 2026
4–7%
Duty-free on all phased lines by
2033
Agreement base rate
5–8%
Applied MFN rate today
5–8%
Into Brazil from the EU
12 tariff linesPreferential duty 2026
16.3–32.7%
Duty-free on all phased lines by
2041
Agreement base rate
20–35%
Applied MFN rate today
18–35%
Work out the duty on your shipment
Opens the calculator with heading 6403 and the corridor filled in.
About this product
Leather shoes trade both ways: Brazil exports to Europe, and Italy, Spain and Portugal export to Mercosur. Mercosur's high base duty falls to zero, mostly over its longest schedule, and the EU phases out its duty over a medium one. Footwear has its own origin rules.
How the duty falls, year by year
Highest and lowest ad valorem duty each year over the lines on a path to zero. Excluded and quota-only lines keep their duty and aren't included.
Into the EU from Mercosur
| Year | Ad valorem duty | Lines duty-free |
|---|---|---|
| 2026 | 4–7% | 0 / 40 |
| 2027 | 3–6% | 0 / 40 |
| 2028 | 2–5% | 0 / 40 |
| 2029 | 1–4% | 0 / 40 |
| 2030 | 0–3% | 4 / 40 |
| 2031 | 0–2% | 4 / 40 |
| 2032 | 0–1% | 4 / 40 |
| 2033 | 0% | 40 / 40 |
Into Brazil from the EU
| Year | Ad valorem duty | Lines duty-free |
|---|---|---|
| 2026 | 16.3–32.7% | 0 / 12 |
| 2027 | 14.7–30.6% | 0 / 12 |
| 2028 | 13–28.4% | 0 / 12 |
| 2029 | 11.4–26.2% | 0 / 12 |
| 2030 | 9.8–24% | 0 / 12 |
| 2031 | 8.1–21.8% | 0 / 12 |
| 2032 | 6.5–19.6% | 0 / 12 |
| 2033 | 4.9–17.5% | 0 / 12 |
| 2034 | 3.2–15.2% | 0 / 12 |
| 2035 | 1.6–13.1% | 0 / 12 |
| 2036 | 0–10.9% | 1 / 12 |
| 2037 | 0–8.7% | 1 / 12 |
| 2038 | 0–6.5% | 1 / 12 |
| 2039 | 0–4.3% | 1 / 12 |
| 2040 | 0–2.1% | 1 / 12 |
| 2041 | 0% | 12 / 12 |
Lines by staging category
The staging category sets the speed of the cut: 0 is duty-free from entry into force, 4 to 15 are the years to zero, E is excluded and letter codes are quotas or special treatments.
Mercosur → EU
- 7× 36
- 4× 4
EU → Mercosur
- 15× 11
- 10× 1
Tariff-rate quotas
No tariff-rate quota applies to this heading.
Rates in each Mercosur country
Each member has its own base rate and applied MFN rate. The preference is cut from the base rate, or from the applied rate where that's lower (Art. 2.4(7) of the agreement), so the current rate can differ by country.
| Country | Base rate | Applied MFN | Preferential 2026 | Zero by | Applied-rate source |
|---|---|---|---|---|---|
| Brazil | 20–35% | 18–35% | 16.3–32.7% | 2041 | Brazil applied import duty, Res. Gecex 272/2021 Annexes II, V, VI, IX (MDIC), as of 5 October 2026 |
| Argentina | 20–35% | 20% | 18.1–18.7% | 2041 | Argentina applied import duty (DIE), ARCA Arancel Integrado, as of 18 October 2026 |
| Uruguay | 20–35% | 18–35% | 16.3–32.7% | 2041 | Uruguay applied import duty (Arancel Nacional, MEF), as of 10 February 2025Manual snapshotOlder than 180 days |
| Paraguay | 20–25% | 18–25% | 16.3–23.4% | 2041 | Paraguay applied import duty (Arancel Nacional Vigente, MEF), as of 4 November 2025Manual snapshotOlder than 180 days |
All tariff lines
Line descriptions are the English text of the schedules (CN 2013 for the EU, NCM 2012 for Mercosur).
Into the EU from Mercosur: 40 lines
| Code | Description | Staging | Base | Applied MFN | 2026 | Final |
|---|---|---|---|---|---|---|
| 6403 12 00 | Ski-boots, cross-country ski footwear and snowboard boots, with outer soles of rubber, plastics, leather or composition leather and uppers of leather | 7 | 8% | 8% | 7% | Freefrom 2033 |
| 6403 19 00 | Sports footwear, with outer soles of rubber, plastics, leather or composition leather and uppers of leather (excl. ski-boots, cross-country ski footwear, snowboard boots and skating boots with ice or roller skates attached) | 7 | 8% | 8% | 7% | Freefrom 2033 |
| 6403 20 00 | Footwear with outer soles of leather, and uppers which consist of leather straps across the instep and around the big toe | 7 | 8% | 8% | 7% | Freefrom 2033 |
| 6403 40 00 | Footwear, incorporating a protective metal toecap, with outer soles of rubber, plastics, leather or composition leather and uppers of leather (excl. sports footwear and orthopaedic footwear) | 7 | 8% | 8% | 7% | Freefrom 2033 |
| 6403 51 05 | Footwear with outer soles and uppers of leather, made on a base or platform of wood, covering the ankle, with neither an inner sole nor a protective metal toecap | 7 | 8% | 8% | 7% | Freefrom 2033 |
| 6403 51 11 | Footwear with outer soles and uppers of leather, covering the ankle but not the calf, with in-soles of < 24 cm in length (excl. incorporating a protective metal toecap, sports footwear, orthopaedic footwear and toy footwear) | 7 | 8% | 8% | 7% | Freefrom 2033 |
| 6403 51 15 | Men's footwear with outer soles and uppers of leather, covering the ankle but not the calf, with in-soles of ≥ 24 cm in length (excl. incorporating a protective metal toecap, sports footwear, and orthopaedic footwear) | 7 | 8% | 8% | 7% | Freefrom 2033 |
| 6403 51 19 | Women's footwear with outer soles and uppers of leather, covering the ankle but not the calf, with in-soles of ≥ 24 cm in length (excl. incorporating a protective metal toecap, sports footwear, and orthopaedic footwear) | 7 | 8% | 8% | 7% | Freefrom 2033 |
| 6403 51 91 | Footwear with outer soles and uppers of leather, covering the ankle and calf, with in-soles of < 24 cm in length (excl. incorporating a protective metal toecap, sports footwear, orthopaedic footwear and toy footwear) | 7 | 8% | 8% | 7% | Freefrom 2033 |
| 6403 51 95 | Men's footwear with outer soles and uppers of leather, covering the ankle and calf, with in-soles of ≥ 24 cm in length (excl. incorporating a protective metal toecap, sports footwear, and orthopaedic footwear) | 7 | 8% | 8% | 7% | Freefrom 2033 |
| 6403 51 99 | Women's footwear with outer soles and uppers of leather, covering the ankle and calf, with in-soles of ≥ 24 cm in length (excl. incorporating a protective metal toecap, sports footwear, and orthopaedic footwear) | 7 | 8% | 8% | 7% | Freefrom 2033 |
| 6403 59 05 | Footwear with outer soles and uppers of leather, made on a base or platform of wood, with neither an inner sole nor a protective metal toecap (excl. covering the ankle) | 7 | 8% | 8% | 7% | Freefrom 2033 |
| 6403 59 11 | Footwear with outer soles and uppers of leather, with a vamp made of straps or which has one or several pieces cut out, with a maximum sole and heel height of > 3cm (excl. with uppers which consist of leather straps across the instep and around the big toe) | 4 | 5% | 5% | 4% | Freefrom 2030 |
| 6403 59 31 | Footwear with outer soles and uppers of leather, with a vamp made of straps or which has one or several pieces cut out, with a maximum sole and heel height of ≤ 3cm, with in-soles of < 24 cm in length (excl. with uppers which consist of leather straps across the instep and around the big toe, and toy footwear) | 7 | 8% | 8% | 7% | Freefrom 2033 |
| 6403 59 35 | Men's footwear with outer soles and uppers of leather, with a vamp made of straps or which has one or several pieces cut out, with a maximum sole and heel height of ≤ 3cm, with in-soles of ≥ 24 cm in length (excl. with uppers which consist of leather straps across the instep and around the big toe) | 7 | 8% | 8% | 7% | Freefrom 2033 |
| 6403 59 39 | Women's footwear with outer soles and uppers of leather, with a vamp made of straps or which has one or several pieces cut out, with a maximum sole and heel height of ≤ 3cm, with in-soles of ≥ 24 cm in length (excl. with uppers which consist of leather straps across the instep and around the big toe) | 7 | 8% | 8% | 7% | Freefrom 2033 |
| 6403 59 50 | Slippers and other indoor footwear, with outer soles and uppers of leather (excl. covering the ankle, with a vamp or upper made of straps, and toy footwear) | 7 | 8% | 8% | 7% | Freefrom 2033 |
| 6403 59 91 | Footwear with outer soles and uppers of leather, with in-soles of < 24 cm in length (excl. covering the ankle, incorporating a protective metal toecap, made on a base or platform of wood, without in-soles, with a vamp or upper made of straps, indoor footwear, sports footwear, orthopaedic footwear, and toy footwear) | 7 | 8% | 8% | 7% | Freefrom 2033 |
| 6403 59 95 | Men's footwear with outer soles and uppers of leather, with in-soles of ≥ 24 cm in length (excl. covering the ankle, incorporating a protective metal toecap, made on a base or platform of wood, without in-soles, with a vamp or upper made of straps, indoor foottwear, sports footwear, and orthopaedic footwear) | 7 | 8% | 8% | 7% | Freefrom 2033 |
| 6403 59 99 | Women's footwear with outer soles and uppers of leather, with in-soles of ≥ 24 cm in length (excl. covering the ankle, incorporating a protective metal toecap, made on a base or platform of wood, without in-soles, with a vamp or upper made of straps, indoor footwear, sports footwear, and orthopaedic footwear) | 7 | 8% | 8% | 7% | Freefrom 2033 |
| 6403 91 05 | Footwear with outer soles of rubber, plastics or composition leather, with uppers of leather, made on a base or platform of wood, covering the ankle with neither an inner sole nor a protective metal toecap | 7 | 8% | 8% | 7% | Freefrom 2033 |
| 6403 91 11 | Footwear with outer soles of rubber, plastics or composition leather, with uppers of leather, covering the ankle but not the calf, with in-soles of < 24 cm in length (excl. incorporating a protective metal toecap, sports footwear, orthopaedic footwear and toy footwear) | 7 | 8% | 8% | 7% | Freefrom 2033 |
| 6403 91 13 | Footwear non-identifiable as men's or women's footwear, with outer soles of rubber, plastics or composition leather, with uppers of leather, covering the ankle (but not the calf), with in-soles of a length ≥ 24 cm (excl. 6403.11-00 to 6403.40.00) | 7 | 8% | 8% | 7% | Freefrom 2033 |
| 6403 91 16 | Men's footwear with outer soles of rubber, plastics or composition leather, with uppers of leather, covering the ankle (but not the calf), with in-soles of a length ≥ 24 cm (excl. 6403.11-00 to 6403.40.00) | 7 | 8% | 8% | 7% | Freefrom 2033 |
| 6403 91 18 | Women's footwear with outer soles of rubber, plastics or composition leather, with uppers of leather, covering the ankle (but not the calf), with in-soles of a length ≥ 24 cm (excl. 6403.11-00 to 6403.40.00) | 7 | 8% | 8% | 7% | Freefrom 2033 |
| 6403 91 91 | Footwear with outer soles of rubber, plastics or composition leather, with uppers of leather, covering the ankle and calf, with in-soles of < 24 cm in length (excl. incorporating a protective metal toecap, sports footwear, orthopaedic footwear and toy footwear) | 7 | 8% | 8% | 7% | Freefrom 2033 |
| 6403 91 93 | Footwear non-identifiable as men's or women's footwear, with outer soles of rubber, plastics or composition leather, with uppers of leather, covering the ankle, with in-soles of a length ≥ 24 cm (excl. 6403.1-00 to 6403.40.00) | 7 | 8% | 8% | 7% | Freefrom 2033 |
| 6403 91 96 | Men's footwear with outer soles of rubber, plastics or composition leather, with uppers of leather, covering the ankle, with in-soles of a length ≥ 24 cm (excl. 6403.11-00 to 6403.40.00 nor 6403.90-16) | 7 | 8% | 8% | 7% | Freefrom 2033 |
| 6403 91 98 | Women's footwear with outer soles of rubber, plastics or composition leather, with uppers of leather, covering the ankle, with in-soles of length ≥ 24 cm (excl. 6403.11-00 to 6403.40.00 nor 6403.91.18) | 4 | 5% | 5% | 4% | Freefrom 2030 |
| 6403 99 05 | Footwear with outer soles of rubber, plastics or composition leather, with uppers of leather, made on a base or platform of wood, with neither an inner sole nor a protective metal toecap (excl. covering the ankle) | 7 | 8% | 8% | 7% | Freefrom 2033 |
| 6403 99 11 | Footwear with outer soles of rubber, plastics or composition leather, with uppers of leather, with a vamp made of straps or which has one or several pieces cut out, with a maximum sole and heel height of > 3cm | 7 | 8% | 8% | 7% | Freefrom 2033 |
| 6403 99 31 | Footwear with outer soles of rubber, plastics or composition leather, with uppers of leather, with a vamp made of straps or which has one or several pieces cut out, with a maximum sole and heel height of ≤ 3cm, with in-soles of < 24 cm in length (excl. toy footwear) | 7 | 8% | 8% | 7% | Freefrom 2033 |
| 6403 99 33 | Footwear non-identifiable as men's or women's footwear, with outer soles of rubber, plastics or composition leather, with uppers of leather (not covering the ankle), with a vamp made of straps or which has one or several pieces cut out, with sole and heel height ≤ 3 cm, with in-soles of a length ≥ 24 cm (excl. 6403.11-00 to 6403.40.00) | 7 | 8% | 8% | 7% | Freefrom 2033 |
| 6403 99 36 | Men's footwear with outer soles of rubber, plastics or composition leather, with uppers of leather (not covering the ankle), with a vamp made of straps or which has one or several pieces cut out, with sole and heel height ≤ 3cm, with in-soles of a length ≥ 24 cm (excl. 6403.11-00 to 6403.40.00) | 7 | 8% | 8% | 7% | Freefrom 2033 |
| 6403 99 38 | Women's footwear with outer soles of rubber, plastics or composition leather, with uppers of leather (not covering the ankle), with a vamp made of straps or which has one or several pieces cut out, with sole and heel height ≤ 3cm, with in-soles of a length ≥ 24 cm (excl. 6403.11-00 to 6403.40.00) | 4 | 5% | 5% | 4% | Freefrom 2030 |
| 6403 99 50 | Slippers and other indoor footwear, with outer soles of rubber, plastics, or composition leather and uppers of leather (excl. covering the ankle, with a vamp made of straps or which has one or several pieces cut out, and toy footwear) | 7 | 8% | 8% | 7% | Freefrom 2033 |
| 6403 99 91 | Footwear with outer soles of rubber, plastics or composition leather, with uppers of leather, with in-soles of < 24 cm in length (excl. covering the ankle, incorporating a protective metal toecap, made on a base or platform of wood, without in-soles, with a vamp made of straps or which has one or several pieces cut out, indoor footwear, sports footwear, orthopaedic footwear and toy footwear) | 7 | 8% | 8% | 7% | Freefrom 2033 |
| 6403 99 93 | Footwear non-identifiable as men's or women's footwear, with outer soles of rubber, plastics or composition leather and uppers of leather, with in-soles of a length of ≥ 24 cm (excl. footwear covering the ankle; with a protective metal toecap; with a main sole of wood, without in-sole; footwear with a vamp made of straps or which has one or more pieces cut out; indoor, sports or orthopaedic footwear) | 7 | 8% | 8% | 7% | Freefrom 2033 |
| 6403 99 96 | Men's footwear with outer soles of rubber, plastics or composition leather, with uppers of leather (not covering the ankle), with in-soles of a length ≥ 24 cm (excl. 6403.11-00 to 6403.40.00, 6403.99.11, 6403.99.36, 6403.99.50) | 7 | 8% | 8% | 7% | Freefrom 2033 |
| 6403 99 98 | Footwear with outer soles of rubber, plastics or composition leather and uppers of leather, with in-soles of a length of ≥ 24 cm, for women (excl. footwear covering the ankle; with a protective metal toecap; with a main sole of wood, without in-sole; footwear with a vamp made of straps or which has one or more pieces cut out; indoor, sports or orthopaedic footwear; footwear which cannot be identified as men's or women's) | 4 | 7% | 7% | 5.6% | Freefrom 2030 |
Into Brazil from the EU: 12 lines
| Code | Description | Staging | Base | Applied MFN | 2026 | Final |
|---|---|---|---|---|---|---|
| 6403 12 00 | Ski-boots and snowboard boots, of leather | 10 | 20% | 18% | 16.3% | Freefrom 2036 |
| 6403 19 00 | Footwear for other sports, of leather | 15 | 35% | 35% | 32.7% | Freefrom 2041 |
| 6403 20 00 | Footwear of leather, with upper straps, etc | 15 | 35% | 35% | 32.7% | Freefrom 2041 |
| 6403 40 00 | Other footwear of leather, with protective metal toecap | 15 | 35% | 35% | 32.7% | Freefrom 2041 |
| 6403 51 10 | Footwear with outer soles of wood, no inner sole, with a protective metal toecap | 15 | 35% | 35% | 32.7% | Freefrom 2041 |
| 6403 51 90 | Other footwear of leather and outer soles of leather, covering the ankle | 15 | 35% | 35% | 32.7% | Freefrom 2041 |
| 6403 59 10 | Footwear with outer soles of wood, no inner sole, with a protective metal toecap | 15 | 35% | 35% | 32.7% | Freefrom 2041 |
| 6403 59 90 | Other footwear of leather and outer soles of leather, covering the ankle | 15 | 35% | 35% | 32.7% | Freefrom 2041 |
| 6403 91 10 | Footwear with outer soles of wood, no inner sole, with a protective metal toecap | 15 | 35% | 35% | 32.7% | Freefrom 2041 |
| 6403 91 90 | Other footwear of leather and outer soles of leather, covering the ankle | 15 | 35% | 35% | 32.7% | Freefrom 2041 |
| 6403 99 10 | Footwear with outer soles of wood, no inner sole, with a protective metal toecap | 15 | 35% | 35% | 32.7% | Freefrom 2041 |
| 6403 99 90 | Other footwear of leather with outer soles of rubber or plastic | 15 | 35% | 35% | 32.7% | Freefrom 2041 |
Related products
Data and method
Worked out with the calculator's engine from the agreement schedules (Annex 2-A) and the applied-rate files, for agreement year 2026. Mercosur → EU figures assume Brazilian origin, which only matters for the few origin-specific quotas; EU → Mercosur figures are for Brazil unless the country table says otherwise.
- EU TARIC via Swedish Customs Tariff File Distribution (TF), 16 October 2026
- Brazil applied import duty, Res. Gecex 272/2021 Annexes II, V, VI, IX (MDIC), 5 October 2026
- Argentina applied import duty (DIE), ARCA Arancel Integrado, 18 October 2026
- Uruguay applied import duty (Arancel Nacional, MEF), 10 February 2025 · Manual snapshot · Older than 180 days
- Paraguay applied import duty (Arancel Nacional Vigente, MEF), 4 November 2025 · Manual snapshot · Older than 180 days
Estimates only, not legal or customs advice. Check the official schedules before relying on a rate.