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Consumer goods

Import footwear

20% BCD plus 18.5% AIDC, no SWS. IGST 5% up to Rs 2,500 a pair, 18% above. BIS footwear QCOs apply.

Free to importHS 6404
Basic customs duty
20%
20%
Social welfare surcharge
Nil
IGST
5–18%
5% (sale value up to Rs 2,500 per pair); 18% (above Rs 2,500)
India’s imports, 2025-26
US$ 343 mn
from 37 countries

Budget 2025–26 cut the tariff rate on footwear of headings 6401 to 6405 from 35% to 20% from 1 May 2025; from 2 February 2025 these goods attract 20% BCD plus 18.5% AIDC and nil SWS (TRU letter on Budget 2025–26). Budget 2026–27 made no change to chapters 57–65. IGST: footwear with a sale value up to Rs 2,500 per pair is in Schedule I at 5%; footwear of headings 6403 and 6404 above that is in Schedule II at 18% (Notification 9/2025-Integrated Tax (Rate)). Check the current AIDC entry on ICEGATE before costing. AIDC 18.5% (Notification 11/2021-Customs as amended by 6/2025-Customs, S.No. 14A). Ministry of Finance (TRU) — explanatory letter on Budget 2025–26 customs changes ↗

What is imported

Sports shoes, sneakers, leather shoes and boots are imported by global brands' Indian arms, retailers and online sellers. In 2025–26 India imported about US$ 257 million under 6404 and US$ 86 million under 6403 (TradeStat). Vietnam, Bangladesh and Indonesia lead, with Nepal for textile-upper shoes and European countries for leather footwear. Since July 2023 most footwear must carry the BIS mark, so the factory's BIS licence comes first.

Import policy · Free to import

Free under ITC(HS) Schedule 1, subject to the BIS footwear Quality Control Orders.

Licences and registrations you need

  • BIS (footwear QCOs)The Footwear made from Leather and Other Materials (Quality Control) Order and the Footwear made from All Rubber and All Polymeric Material and its Components (Quality Control) Order have applied to large and medium units, including foreign factories, since 1 July 2023, and were amended in 2026. The foreign factory needs a BIS licence for each standard (for example IS 15844 for sports footwear) and every pair must carry the Standard Mark.manakonline.in ↗
  • Legal Metrology (LMPC)Importers of pre-packed goods for retail sale must register under the Legal Metrology (Packaged Commodities) Rules, 2011 and print the importer's name and address, MRP, net quantity, month and year of import and consumer-care details on each pack.consumeraffairs.nic.in ↗
  • CPCB (EPR — plastic packaging)An importer who brings in goods packed in plastic is treated as an importer under the Plastic Waste Management Rules and must register on the CPCB EPR portal and meet recycling targets.eprplastic.cpcb.gov.in ↗

What is checked at the port

  • BIS Standard Mark and licence number on each pair, matched to the factory named on the invoice.
  • Upper and sole material, which decides 6403 or 6404 and the BIS standard.
  • Declared sale value per pair, which decides 5% or 18% IGST.

Practical tips

  • Ask the supplier for its BIS licence and check it on the BIS website before confirming the order.
  • Check whether an FTA rate applies for shoes from Bangladesh (SAFTA), Nepal or ASEAN countries, with a proper certificate of origin.
  • Order a size run based on Indian foot sizes; European and US size charts do not map one-to-one.

Where new importers go wrong

  • Shipping shoes from a factory without a BIS licence; the consignment cannot be cleared and must be re-exported.
  • Costing at 20% and forgetting the 18.5% AIDC.
Sources (10)
  1. CBIC — Customs Tariff, import tariff by chapter
  2. Ministry of Finance (TRU) — explanatory letter on Budget 2025–26 customs changes
  3. Ministry of Finance (TRU) — explanatory letter on Budget 2026–27 customs changes
  4. CBIC — Notification 9/2025-Integrated Tax (Rate) dated 17.09.2025
  5. Bureau of Indian Standards — products under compulsory certification
  6. BIS — Manak Online (product certification, incl. foreign manufacturers)
  7. Department of Consumer Affairs — Legal Metrology (Packaged Commodities)
  8. CPCB — EPR portal for plastic packaging
  9. Department of Commerce — TradeStat (India's import data by commodity and country)
  10. ICEGATE — Customs e-filing portal (tariff and duty lookup)

Import data

Where India buys footwear

India’s imports from the Department of Commerce’s TradeStat, country by country. US$, financial years.

Imports, 2025-26
US$ 343 mn
Change from 2024-25
-8.1%
Supplying countries
37
Biggest supplier
Vietnam
36%
Vietnam: US$ 125 mnBangladesh: US$ 92 mnIndonesia: US$ 54.1 mnNepal: US$ 13.3 mnItaly: US$ 11.7 mnNetherlands: US$ 11.3 mnGermany: US$ 10.9 mnSingapore: US$ 8.4 mnCambodia: US$ 4.6 mnChina: US$ 2.3 mnHong Kong: US$ 2.1 mnFrance: US$ 2.1 mnThailand: US$ 1.3 mnUnited States of America: US$ 920kSwitzerland: US$ 790kVietnam: US$ 125 mnVietnamBangladesh: US$ 92 mnBangladeshIndonesia: US$ 54.1 mnIndonesiaNepal: US$ 13.3 mnNepalItaly: US$ 11.7 mnItalyNetherlands: US$ 11.3 mnNetherlandsGermany: US$ 10.9 mnSingapore: US$ 8.4 mnCambodia: US$ 4.6 mnChina: US$ 2.3 mnHong Kong: US$ 2.1 mnFrance: US$ 2.1 mnThailand: US$ 1.3 mnUnited States of America: US$ 920kSwitzerland: US$ 790kIndia
Where India imports footwear from — among our 80 countries, 2025-26
2020-21: US$ 201 mn2012020-212021-22: US$ 340 mn3402021-222022-23: US$ 534 mn5342022-232023-24: US$ 420 mn4202023-242024-25: US$ 373 mn3732024-252025-26: US$ 343 mn3432025-26
India’s footwear imports · US$ million

Biggest supplying countries

Name2025-26Change
1VietnamUS$ 125 mn+11.5%
2BangladeshUS$ 92 mn-19.8%
3IndonesiaUS$ 54.1 mn+67.9%
4NepalUS$ 13.3 mn+99.5%
5ItalyUS$ 11.7 mn+80.5%
6NetherlandsUS$ 11.3 mn+117.8%
7GermanyUS$ 10.9 mn+254.1%
8SingaporeUS$ 8.4 mn-4.3%
9CambodiaUS$ 4.6 mn+27.9%
10ChinaUS$ 2.3 mn-95.7%
11Hong KongUS$ 2.1 mn+75.2%
12FranceUS$ 2.1 mn-53.7%

Which sources are growing and shrinking

Growing sources

  1. GermanyUS$ 3.1 mn → US$ 10.9 mn+254.1%
  2. NetherlandsUS$ 5.2 mn → US$ 11.3 mn+117.8%
  3. NepalUS$ 6.7 mn → US$ 13.3 mn+99.5%
  4. ItalyUS$ 6.5 mn → US$ 11.7 mn+80.5%
  5. IndonesiaUS$ 32.2 mn → US$ 54.1 mn+67.9%
  6. CambodiaUS$ 3.6 mn → US$ 4.6 mn+27.9%

Shrinking sources

  1. BelgiumUS$ 10.1 mn → US$ 260k-97.4%
  2. ChinaUS$ 54.3 mn → US$ 2.3 mn-95.7%
  3. FranceUS$ 4.5 mn → US$ 2.1 mn-53.7%
  4. BangladeshUS$ 115 mn → US$ 92 mn-19.8%

Which forms come in, and at what price

Imports by 8-digit tariff line, 2025-26. Average price = total value ÷ total quantity.

Tariff lineValue 2025-26ChangeQuantityAverage price
Others-of-other ftwear with outr soles of rubr/plstcs and with upper ...6404 19 90US$ 168 mn-24.4%16.3 mn pairsUS$ 10.31 per pair
Others-of-sports ftwear-tenns shoes bsktbl shoes gyngymshoes etc. weight...6404 11 90US$ 87 mn+45.2%4.3 mn pairsUS$ 20.13 per pair
Lthr sandals with other sole6403 99 90US$ 73 mn+13.8%2.8 mn pairsUS$ 26.35 per pair
Other smlr ftwr with outer sole of lthr6403 59 90US$ 3.2 mn-10.4%13k pairsUS$ 244.57 per pair
Footwear in heading no. 6403, covering the ankle, outer soles of rubber, plastics or composition leather… — lthr ftwear of other sole6403 91 90US$ 2.9 mn-30.6%104k pairsUS$ 27.86 per pair
Lthr boots and other footwear with rubr sole6403 91 10US$ 2.6 mn-6.1%93k pairsUS$ 28.09 per pair
Lthr footwear of plstc and synthtc sole6403 91 20US$ 1.3 mn+270.6%34k pairsUS$ 37.20 per pair
Ftwear with outr soles of lthr/cmpstn lthr and with upper of textile...6404 20 00US$ 990k+7.6%4k pairsUS$ 244.87 per pair
Other ftwear incrprtng prtcve metl toe-cap6403 40 00US$ 710k-48.2%102k pairsUS$ 6.98 per pair
Ftwear with all lthr,open toe for women6403 20 22US$ 640k—1.5 mn pairsUS$ 0.43 per pair
Rubber sole with canvas upper6404 11 10US$ 590k-84.9%37k pairsUS$ 15.98 per pair
Others-of-ftwear with outr soles of rubr,plstcs, with uppers of leather6403 19 90US$ 400k-79.7%300k pairsUS$ 1.33 per pair

Source: TradeStat — Export Import Data Bank, Department of Commerce · Figures taken 29 October 2026.

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