SH 6403 · Calçados
Calçados de couro
Dados atualizados em 18 de outubro de 2026 · dados das listas 2026.10.2
Em resumo
A tarifa da UE sobre os calçados de couro do Mercosul, hoje de até 7%, chega a zero até 2033; a tarifa do Brasil sobre os calçados de couro de origem europeia, hoje de até 32,7%, chega a zero até 2041.
Tarifas em resumo
Na UE, vindo do Mercosul
40 linhas tarifáriasTarifa preferencial 2026
4–7%
Isenção em todas as linhas com desgravação até
2033
Alíquota-base do acordo
5–8%
Tarifa NMF aplicada hoje
5–8%
No Brasil, vindo da UE
12 linhas tarifáriasTarifa preferencial 2026
16,3–32,7%
Isenção em todas as linhas com desgravação até
2041
Alíquota-base do acordo
20–35%
Tarifa NMF aplicada hoje
18–35%
Calcule a tarifa da sua operação
Abre a calculadora com a posição 6403 e o sentido do comércio já preenchidos.
Sobre este produto
O calçado de couro circula nos dois sentidos: o Brasil exporta para a Europa, e Itália, Espanha e Portugal exportam para o Mercosul. A tarifa de base alta do Mercosul chega a zero, a maioria das linhas no cronograma mais longo, e a UE elimina a sua num cronograma médio. O calçado tem regras de origem próprias.
Como a tarifa cai, ano a ano
Maior e menor tarifa ad valorem de cada ano entre as linhas que chegam a zero. Linhas excluídas ou só com cota mantêm a tarifa e não entram na conta.
Na UE, vindo do Mercosul
| Ano | Tarifa ad valorem | Linhas isentas |
|---|---|---|
| 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 |
No Brasil, vindo da UE
| Ano | Tarifa ad valorem | Linhas isentas |
|---|---|---|
| 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 |
Linhas por categoria de desgravação
A categoria define o ritmo do corte: 0 é isenção desde a entrada em vigor, 4 a 15 são os anos até zero, E é exclusão e as siglas indicam cotas ou tratamentos especiais.
Mercosul → UE
- 7× 36
- 4× 4
UE → Mercosul
- 15× 11
- 10× 1
Cotas tarifárias
Nenhuma cota tarifária se aplica a esta posição.
Tarifas em cada país do Mercosul
Cada membro tem sua própria alíquota-base e sua tarifa NMF aplicada. A preferência é calculada sobre a base ou sobre a tarifa aplicada quando ela é menor (art. 2.4(7) do acordo), por isso a tarifa atual pode variar entre os países.
| País | Alíquota-base | NMF aplicada | Preferencial 2026 | Zero até | Fonte da tarifa aplicada |
|---|---|---|---|---|---|
| Brasil | 20–35% | 18–35% | 16,3–32,7% | 2041 | Brazil applied import duty, Res. Gecex 272/2021 Annexes II, V, VI, IX (MDIC), dados de 5 de outubro de 2026 |
| Argentina | 20–35% | 20% | 18,1–18,7% | 2041 | Argentina applied import duty (DIE), ARCA Arancel Integrado, dados de 18 de outubro de 2026 |
| Uruguai | 20–35% | 18–35% | 16,3–32,7% | 2041 | Uruguay applied import duty (Arancel Nacional, MEF), dados de 10 de fevereiro de 2025Cópia manualMais de 180 dias |
| Paraguai | 20–25% | 18–25% | 16,3–23,4% | 2041 | Paraguay applied import duty (Arancel Nacional Vigente, MEF), dados de 4 de novembro de 2025Cópia manualMais de 180 dias |
Todas as linhas tarifárias
As descrições das linhas são o texto em inglês das listas (NC 2013 para a UE, NCM 2012 para o Mercosul).
Na UE, vindo do Mercosul: 40 linhas
| Código | Descrição | Categoria | Base | NMF aplicada | 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% | Isentoa 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% | Isentoa 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% | Isentoa 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% | Isentoa 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% | Isentoa 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% | Isentoa 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% | Isentoa 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% | Isentoa 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% | Isentoa 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% | Isentoa 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% | Isentoa 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% | Isentoa 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% | Isentoa 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% | Isentoa 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% | Isentoa 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% | Isentoa 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% | Isentoa 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% | Isentoa 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% | Isentoa 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% | Isentoa 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% | Isentoa 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% | Isentoa 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% | Isentoa 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% | Isentoa 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% | Isentoa 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% | Isentoa 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% | Isentoa 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% | Isentoa 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% | Isentoa 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% | Isentoa 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% | Isentoa 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% | Isentoa 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% | Isentoa 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% | Isentoa 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% | Isentoa 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% | Isentoa 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% | Isentoa 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% | Isentoa 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% | Isentoa 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% | Isentoa partir de 2030 |
No Brasil, vindo da UE: 12 linhas
| Código | Descrição | Categoria | Base | NMF aplicada | 2026 | Final |
|---|---|---|---|---|---|---|
| 6403 12 00 | Ski-boots and snowboard boots, of leather | 10 | 20% | 18% | 16,3% | Isentoa partir de 2036 |
| 6403 19 00 | Footwear for other sports, of leather | 15 | 35% | 35% | 32,7% | Isentoa partir de 2041 |
| 6403 20 00 | Footwear of leather, with upper straps, etc | 15 | 35% | 35% | 32,7% | Isentoa partir de 2041 |
| 6403 40 00 | Other footwear of leather, with protective metal toecap | 15 | 35% | 35% | 32,7% | Isentoa 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% | Isentoa partir de 2041 |
| 6403 51 90 | Other footwear of leather and outer soles of leather, covering the ankle | 15 | 35% | 35% | 32,7% | Isentoa 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% | Isentoa partir de 2041 |
| 6403 59 90 | Other footwear of leather and outer soles of leather, covering the ankle | 15 | 35% | 35% | 32,7% | Isentoa 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% | Isentoa partir de 2041 |
| 6403 91 90 | Other footwear of leather and outer soles of leather, covering the ankle | 15 | 35% | 35% | 32,7% | Isentoa 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% | Isentoa partir de 2041 |
| 6403 99 90 | Other footwear of leather with outer soles of rubber or plastic | 15 | 35% | 35% | 32,7% | Isentoa partir de 2041 |
Produtos relacionados
Dados e método
Calculado com o motor da calculadora a partir das listas do acordo (Anexo 2-A) e dos arquivos de tarifas aplicadas, para o ano 2026 do acordo. Os números Mercosul → UE consideram origem brasileira, o que só pesa nas poucas cotas por país; os números UE → Mercosul são do Brasil, salvo indicação na tabela por país.
- EU TARIC via Swedish Customs Tariff File Distribution (TF), 16 de outubro de 2026
- Brazil applied import duty, Res. Gecex 272/2021 Annexes II, V, VI, IX (MDIC), 5 de outubro de 2026
- Argentina applied import duty (DIE), ARCA Arancel Integrado, 18 de outubro de 2026
- Uruguay applied import duty (Arancel Nacional, MEF), 10 de fevereiro de 2025 · Cópia manual · Mais de 180 dias
- Paraguay applied import duty (Arancel Nacional Vigente, MEF), 4 de novembro de 2025 · Cópia manual · Mais de 180 dias
São estimativas, não aconselhamento jurídico ou aduaneiro. Confira as listas oficiais antes de usar uma tarifa.