Short boots with outer soles of leather and uppers of leather,covering the ankle but lower than calf, inner soles length less than 24cm (other than sports footwear)
13%
Value-added tax (VAT) rates
13%
VAT refund rate
SECTIONSECTION 12: FOOTWEAR, HEA Ⅻ DGEAR, UMBRELLAS, SUN UMBRELLAS,WALKING-STICKS, SEAT- STICKS, WHIPS, RIDING-CROPS AND PARTS THEREOF; PREPARED FEATHERS AND ARTICLESMADE THEREWITH; ARTIFICIAL FLOWERS; ARTICLES OF HUMAN HAIR
ChapterChapter 64: Footwear, gaiters and the like; parts of such
HeadingHeading 6403: Footwear with outer soles of rubber
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HS Code
Product Name
VAT Rate
VAT Refund Rate
CIQ Code
6403511190
Short boots with outer soles of leather and uppers of leather,covering the ankle but lower than calf, inner soles length less than 24cm (other than sports footwear)
13%
13%
6403511190101,6403511190102,6403511190103