SH 6403 · Chaussures, guêtres et articles analogues ; parties de ces objets
Chaussures en cuir
Données mises à jour le 18 octobre 2026 · données des listes 2026.10.2
En bref
Le droit de douane de l’UE sur les chaussures en cuir du Mercosur, aujourd’hui jusqu’à 7 %, tombe à zéro au plus tard en 2033 ; le droit de douane brésilien sur les chaussures en cuir en provenance de l’UE, aujourd’hui jusqu’à 32,7 %, tombe à zéro au plus tard en 2041.
Les taux en un coup d’œil
Vers l’UE depuis le Mercosur
40 lignes tarifairesDroit préférentiel 2026
4–7 %
Franchise sur toutes les lignes en démantèlement d’ici
2033
Taux de base de l’accord
5–8 %
Taux NPF appliqué aujourd’hui
5–8 %
Vers le Brésil depuis l’UE
12 lignes tarifairesDroit préférentiel 2026
16,3–32,7 %
Franchise sur toutes les lignes en démantèlement d’ici
2041
Taux de base de l’accord
20–35 %
Taux NPF appliqué aujourd’hui
18–35 %
Calculez le droit sur votre envoi
Ouvre le calculateur avec la position 6403 et le flux commercial déjà renseignés.
À propos de ce produit
Les chaussures en cuir circulent dans les deux sens : le Brésil exporte vers l’Europe, et l’Italie, l’Espagne et le Portugal exportent vers le Mercosur. Le droit de base élevé du Mercosur tombe à zéro, surtout selon son calendrier le plus long, et l’UE démantèle son droit selon un calendrier moyen. Les chaussures ont leurs propres règles d’origine.
Comment le droit baisse, année après année
Droit ad valorem le plus élevé et le plus bas chaque année, sur les lignes qui vont vers zéro. Les lignes exclues ou couvertes uniquement par un contingent gardent leur droit et ne sont pas prises en compte.
Vers l’UE depuis le Mercosur
| Année | Droit ad valorem | Lignes en franchise |
|---|---|---|
| 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 |
Vers le Brésil depuis l’UE
| Année | Droit ad valorem | Lignes en franchise |
|---|---|---|
| 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 |
Lignes par catégorie de démantèlement
La catégorie de démantèlement fixe le rythme de la baisse : 0 signifie la franchise dès l’entrée en vigueur, 4 à 15 le nombre d’années avant le taux zéro, E l’exclusion, et les codes en lettres des contingents ou des traitements particuliers.
Mercosur → UE
- 7× 36
- 4× 4
UE → Mercosur
- 15× 11
- 10× 1
Contingents tarifaires
Aucun contingent tarifaire ne s’applique à cette position.
Taux dans chaque pays du Mercosur
Chaque membre a son propre taux de base et son propre taux NPF appliqué. La préférence est calculée à partir du taux de base, ou du taux appliqué lorsqu’il est plus bas (article 2.4, paragraphe 7, de l’accord) ; le taux actuel peut donc varier d’un pays à l’autre.
| Pays | Taux de base | NPF appliqué | Préférentiel 2026 | Zéro en | Source du taux appliqué |
|---|---|---|---|---|---|
| Brésil | 20–35 % | 18–35 % | 16,3–32,7 % | 2041 | Brazil applied import duty, Res. Gecex 272/2021 Annexes II, V, VI, IX (MDIC), au 5 octobre 2026 |
| Argentine | 20–35 % | 20 % | 18,1–18,7 % | 2041 | Argentina applied import duty (DIE), ARCA Arancel Integrado, au 18 octobre 2026 |
| Uruguay | 20–35 % | 18–35 % | 16,3–32,7 % | 2041 | Uruguay applied import duty (Arancel Nacional, MEF), au 10 février 2025Copie manuellePlus de 180 jours |
| Paraguay | 20–25 % | 18–25 % | 16,3–23,4 % | 2041 | Paraguay applied import duty (Arancel Nacional Vigente, MEF), au 4 novembre 2025Copie manuellePlus de 180 jours |
Toutes les lignes tarifaires
Les désignations des lignes sont le texte anglais des listes (NC 2013 pour l’UE, NCM 2012 pour le Mercosur).
Vers l’UE depuis le Mercosur : 40 lignes
| Code | Désignation | Catégorie | Base | NPF appliqué | 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 % | Franchiseà partir de 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 % | Franchiseà partir de 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 % | Franchiseà partir de 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 % | Franchiseà partir de 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 % | Franchiseà partir de 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 % | Franchiseà partir de 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 % | Franchiseà partir de 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 % | Franchiseà partir de 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 % | Franchiseà partir de 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 % | Franchiseà partir de 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 % | Franchiseà partir de 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 % | Franchiseà partir de 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 % | Franchiseà partir de 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 % | Franchiseà partir de 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 % | Franchiseà partir de 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 % | Franchiseà partir de 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 % | Franchiseà partir de 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 % | Franchiseà partir de 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 % | Franchiseà partir de 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 % | Franchiseà partir de 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 % | Franchiseà partir de 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 % | Franchiseà partir de 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 % | Franchiseà partir de 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 % | Franchiseà partir de 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 % | Franchiseà partir de 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 % | Franchiseà partir de 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 % | Franchiseà partir de 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 % | Franchiseà partir de 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 % | Franchiseà partir de 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 % | Franchiseà partir de 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 % | Franchiseà partir de 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 % | Franchiseà partir de 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 % | Franchiseà partir de 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 % | Franchiseà partir de 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 % | Franchiseà partir de 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 % | Franchiseà partir de 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 % | Franchiseà partir de 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 % | Franchiseà partir de 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 % | Franchiseà partir de 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 % | Franchiseà partir de 2030 |
Vers le Brésil depuis l’UE : 12 lignes
| Code | Désignation | Catégorie | Base | NPF appliqué | 2026 | Final |
|---|---|---|---|---|---|---|
| 6403 12 00 | Ski-boots and snowboard boots, of leather | 10 | 20 % | 18 % | 16,3 % | Franchiseà partir de 2036 |
| 6403 19 00 | Footwear for other sports, of leather | 15 | 35 % | 35 % | 32,7 % | Franchiseà partir de 2041 |
| 6403 20 00 | Footwear of leather, with upper straps, etc | 15 | 35 % | 35 % | 32,7 % | Franchiseà partir de 2041 |
| 6403 40 00 | Other footwear of leather, with protective metal toecap | 15 | 35 % | 35 % | 32,7 % | Franchiseà partir de 2041 |
| 6403 51 10 | Footwear with outer soles of wood, no inner sole, with a protective metal toecap | 15 | 35 % | 35 % | 32,7 % | Franchiseà partir de 2041 |
| 6403 51 90 | Other footwear of leather and outer soles of leather, covering the ankle | 15 | 35 % | 35 % | 32,7 % | Franchiseà partir de 2041 |
| 6403 59 10 | Footwear with outer soles of wood, no inner sole, with a protective metal toecap | 15 | 35 % | 35 % | 32,7 % | Franchiseà partir de 2041 |
| 6403 59 90 | Other footwear of leather and outer soles of leather, covering the ankle | 15 | 35 % | 35 % | 32,7 % | Franchiseà partir de 2041 |
| 6403 91 10 | Footwear with outer soles of wood, no inner sole, with a protective metal toecap | 15 | 35 % | 35 % | 32,7 % | Franchiseà partir de 2041 |
| 6403 91 90 | Other footwear of leather and outer soles of leather, covering the ankle | 15 | 35 % | 35 % | 32,7 % | Franchiseà partir de 2041 |
| 6403 99 10 | Footwear with outer soles of wood, no inner sole, with a protective metal toecap | 15 | 35 % | 35 % | 32,7 % | Franchiseà partir de 2041 |
| 6403 99 90 | Other footwear of leather with outer soles of rubber or plastic | 15 | 35 % | 35 % | 32,7 % | Franchiseà partir de 2041 |
Produits associés
Données et méthode
Calculé avec le moteur du calculateur à partir des listes de l’accord (annexe 2-A) et des fichiers de taux appliqués, pour l’année 2026 de l’accord. Les chiffres Mercosur → UE supposent une origine brésilienne, ce qui ne compte que pour les quelques contingents propres à une origine ; les chiffres UE → Mercosur valent pour le Brésil, sauf indication contraire dans le tableau par pays.
- EU TARIC via Swedish Customs Tariff File Distribution (TF), 16 octobre 2026
- Brazil applied import duty, Res. Gecex 272/2021 Annexes II, V, VI, IX (MDIC), 5 octobre 2026
- Argentina applied import duty (DIE), ARCA Arancel Integrado, 18 octobre 2026
- Uruguay applied import duty (Arancel Nacional, MEF), 10 février 2025 · Copie manuelle · Plus de 180 jours
- Paraguay applied import duty (Arancel Nacional Vigente, MEF), 4 novembre 2025 · Copie manuelle · Plus de 180 jours
Méthodologie et sources des données
Estimations uniquement, sans valeur de conseil juridique ou douanier. Vérifiez les listes officielles avant de vous fier à un taux.