SA 6403 · Calzado
Calzado de cuero
Datos actualizados el 18 de octubre de 2026 · datos de las listas 2026.10.2
En resumen
El arancel de la UE sobre el calzado de cuero del Mercosur, hoy de hasta el 7 %, llega a cero a más tardar en 2033; el arancel de Brasil sobre el calzado de cuero de origen europeo, hoy de hasta el 32,7 %, llega a cero a más tardar en 2041.
Aranceles de un vistazo
En la UE, desde el Mercosur
40 líneas arancelariasArancel preferencial 2026
4–7 %
Exento en todas las líneas con desgravación en
2033
Tasa base del acuerdo
5–8 %
Arancel NMF aplicado hoy
5–8 %
En Brasil, desde la UE
12 líneas arancelariasArancel preferencial 2026
16,3–32,7 %
Exento en todas las líneas con desgravación en
2041
Tasa base del acuerdo
20–35 %
Arancel NMF aplicado hoy
18–35 %
Calcule el arancel de su envío
Abre la calculadora con la partida 6403 y el sentido del comercio ya completados.
Sobre este producto
El calzado de cuero se comercia en ambos sentidos: Brasil exporta a Europa, e Italia, España y Portugal exportan al Mercosur. El arancel base alto del Mercosur llega a cero, la mayoría de las líneas en su calendario más largo, y la UE elimina el suyo en un calendario medio. El calzado tiene reglas de origen propias.
Cómo baja el arancel, año a año
Arancel ad valorem más alto y más bajo de cada año entre las líneas que llegan a cero. Las líneas excluidas o solo con contingente mantienen su arancel y no se incluyen.
En la UE, desde el Mercosur
| Año | Arancel ad valorem | Líneas exentas |
|---|---|---|
| 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 |
En Brasil, desde la UE
| Año | Arancel ad valorem | Líneas exentas |
|---|---|---|
| 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 |
Líneas por categoría de desgravación
La categoría fija el ritmo de la rebaja: 0 es exención desde la entrada en vigor, 4 a 15 son los años hasta cero, E es exclusión y las siglas indican contingentes o tratamientos especiales.
Mercosur → UE
- 7× 36
- 4× 4
UE → Mercosur
- 15× 11
- 10× 1
Contingentes arancelarios
Ningún contingente arancelario se aplica a esta partida.
Aranceles en cada país del Mercosur
Cada miembro tiene su propia tasa base y su arancel NMF aplicado. La preferencia se calcula sobre la base o sobre el arancel aplicado cuando es menor (art. 2.4(7) del acuerdo), así que el arancel actual puede variar entre países.
| País | Tasa base | NMF aplicado | Preferencial 2026 | Cero en | Fuente del arancel aplicado |
|---|---|---|---|---|---|
| Brasil | 20–35 % | 18–35 % | 16,3–32,7 % | 2041 | Brazil applied import duty, Res. Gecex 272/2021 Annexes II, V, VI, IX (MDIC), datos del 5 de octubre de 2026 |
| Argentina | 20–35 % | 20 % | 18,1–18,7 % | 2041 | Argentina applied import duty (DIE), ARCA Arancel Integrado, datos del 18 de octubre de 2026 |
| Uruguay | 20–35 % | 18–35 % | 16,3–32,7 % | 2041 | Uruguay applied import duty (Arancel Nacional, MEF), datos del 10 de febrero de 2025Copia manualMás de 180 días |
| Paraguay | 20–25 % | 18–25 % | 16,3–23,4 % | 2041 | Paraguay applied import duty (Arancel Nacional Vigente, MEF), datos del 4 de noviembre de 2025Copia manualMás de 180 días |
Todas las líneas arancelarias
Las descripciones de las líneas son el texto en inglés de las listas (NC 2013 para la UE, NCM 2012 para el Mercosur).
En la UE, desde el Mercosur: 40 líneas
| Código | Descripción | Categoría | Base | NMF aplicado | 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 % | Exentodesde 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 % | Exentodesde 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 % | Exentodesde 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 % | Exentodesde 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 % | Exentodesde 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 % | Exentodesde 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 % | Exentodesde 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 % | Exentodesde 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 % | Exentodesde 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 % | Exentodesde 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 % | Exentodesde 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 % | Exentodesde 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 % | Exentodesde 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 % | Exentodesde 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 % | Exentodesde 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 % | Exentodesde 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 % | Exentodesde 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 % | Exentodesde 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 % | Exentodesde 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 % | Exentodesde 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 % | Exentodesde 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 % | Exentodesde 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 % | Exentodesde 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 % | Exentodesde 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 % | Exentodesde 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 % | Exentodesde 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 % | Exentodesde 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 % | Exentodesde 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 % | Exentodesde 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 % | Exentodesde 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 % | Exentodesde 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 % | Exentodesde 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 % | Exentodesde 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 % | Exentodesde 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 % | Exentodesde 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 % | Exentodesde 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 % | Exentodesde 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 % | Exentodesde 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 % | Exentodesde 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 % | Exentodesde 2030 |
En Brasil, desde la UE: 12 líneas
| Código | Descripción | Categoría | Base | NMF aplicado | 2026 | Final |
|---|---|---|---|---|---|---|
| 6403 12 00 | Ski-boots and snowboard boots, of leather | 10 | 20 % | 18 % | 16,3 % | Exentodesde 2036 |
| 6403 19 00 | Footwear for other sports, of leather | 15 | 35 % | 35 % | 32,7 % | Exentodesde 2041 |
| 6403 20 00 | Footwear of leather, with upper straps, etc | 15 | 35 % | 35 % | 32,7 % | Exentodesde 2041 |
| 6403 40 00 | Other footwear of leather, with protective metal toecap | 15 | 35 % | 35 % | 32,7 % | Exentodesde 2041 |
| 6403 51 10 | Footwear with outer soles of wood, no inner sole, with a protective metal toecap | 15 | 35 % | 35 % | 32,7 % | Exentodesde 2041 |
| 6403 51 90 | Other footwear of leather and outer soles of leather, covering the ankle | 15 | 35 % | 35 % | 32,7 % | Exentodesde 2041 |
| 6403 59 10 | Footwear with outer soles of wood, no inner sole, with a protective metal toecap | 15 | 35 % | 35 % | 32,7 % | Exentodesde 2041 |
| 6403 59 90 | Other footwear of leather and outer soles of leather, covering the ankle | 15 | 35 % | 35 % | 32,7 % | Exentodesde 2041 |
| 6403 91 10 | Footwear with outer soles of wood, no inner sole, with a protective metal toecap | 15 | 35 % | 35 % | 32,7 % | Exentodesde 2041 |
| 6403 91 90 | Other footwear of leather and outer soles of leather, covering the ankle | 15 | 35 % | 35 % | 32,7 % | Exentodesde 2041 |
| 6403 99 10 | Footwear with outer soles of wood, no inner sole, with a protective metal toecap | 15 | 35 % | 35 % | 32,7 % | Exentodesde 2041 |
| 6403 99 90 | Other footwear of leather with outer soles of rubber or plastic | 15 | 35 % | 35 % | 32,7 % | Exentodesde 2041 |
Productos relacionados
Datos y método
Calculado con el motor de la calculadora a partir de las listas del acuerdo (Anexo 2-A) y los archivos de aranceles aplicados, para el año 2026 del acuerdo. Las cifras Mercosur → UE suponen origen brasileño, que solo importa en los pocos contingentes por país; las cifras UE → Mercosur son de Brasil, salvo que la tabla por país diga otra cosa.
- EU TARIC via Swedish Customs Tariff File Distribution (TF), 16 de octubre de 2026
- Brazil applied import duty, Res. Gecex 272/2021 Annexes II, V, VI, IX (MDIC), 5 de octubre de 2026
- Argentina applied import duty (DIE), ARCA Arancel Integrado, 18 de octubre de 2026
- Uruguay applied import duty (Arancel Nacional, MEF), 10 de febrero de 2025 · Copia manual · Más de 180 días
- Paraguay applied import duty (Arancel Nacional Vigente, MEF), 4 de noviembre de 2025 · Copia manual · Más de 180 días
Metodología y fuentes de datos
Son estimaciones, no asesoramiento jurídico ni aduanero. Consulte las listas oficiales antes de usar un arancel.