Chapter 64 · Footwear
Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather — Sports footwear — Other
6403.19.00
- Line status
- Official
- Reference
- EAC CET 2022, Schedule 1
- Customs duty
- 25%
- Category 25 · finished goods
- VAT
- Customs value and duties collected, excluding VAT
- Excise duty
- 0
- Does not apply to this line
- Statistical unit
- 2u
- In force since 1 July 2022
Import duties and taxes
All duties and taxes collected when importing these goods, for an origin outside the EAC. Flat amounts depend on the weight or the number of containers.
| Duty or tax | Rate | Base | Status |
|---|---|---|---|
DD
Import duty (EAC CET)
Indicative
Exempt for EAC origin
DetailsThe applicable rate depends on which EAC CET band the tariff line falls into (0%, 10%, 25% or 35%). There is no single rate: see the simulator and the detailed tariff by HS code. |
25% | Customs value | Indicative |
VAT
Value added tax (national)
Indicative
DetailsVAT is a national tax, not an EAC-wide levy: its rate varies by the member state where the import is cleared (for example 16% in Kenya, 18% in Tanzania, Uganda and Rwanda, as of publication). No single rate is applied here: verify the current rate with the relevant national revenue authority before relying on any estimate. |
not quantified | Customs value and duties collected, excluding VAT | Indicative |
Other lines of heading 6403
- 6403.12.00 Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather — Sports footwear — Ski-boots, cross-country ski footwear and snowboard boots 35%
- 6403.20.00 Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather — Footwear with outer soles of leather, and uppers which consist of leather straps across the instep and around the big toe 35%
- 6403.40.00 Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather — Other footwear, incorporating a protective metal toe-cap 35%
- 6403.51.00 Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather — Other footwear with outer soles of leather — Covering the ankle 25%
- 6403.59.00 Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather — Other footwear with outer soles of leather — Other 35%
- 6403.91.00 Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather — Other footwear — Covering the ankle 35%
- 6403.99.00 Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather — Other footwear — Other 35%
Sources 2
-
01
EAC Common External Tariff, 2022 version (Schedules 1 and 2) (new tab), EAC Secretariat, institutional repository
Accessed on
-
02
East African Community, Customs Union (new tab), East African Community (eac.int)
Accessed on