Customs Value of Shoes, Slippers, Sandals, Chappals, and Joggers
In Valuation Ruling 1648/2022, the Customs Value of Low-End Brand Shoes, Slippers, Sandals, Chappals, and Joggers is determined under Section 25-A of the Customs Act, 1969.
Customs Value of Low-End Brand Shoes, Slippers, Sandals, Chappals & Joggers
Customs values hereinafter specified shall be assessed to duty/taxes at the following minimum Customs Values:-
| Sr. No | Description of Goods | PCT Code | Origin | Customs Values (C&F) US$/Pair |
|---|---|---|---|---|
| 1 | Baby/ Baba shoes (Booty) Artificial Leather, sizes up-to 2 years (Low-end Brands) | 6404.1900 6405.1000 6405.2000 6405.9090 6405.9010 | China | 0.80 |
| Baby/ Baba shoes (Booty) Artificial Leather, sizes up-to 2 years (Low-end Brands) | 6404.1900 6405.1000 6405.2000 6405.9090 6405.9010 | Thailand | 0.96 | |
| 2 | Children Shoes Artificial Leather, Sizes 3 to 5 years (Low-end Brands) | 6404.1900 6405.1000 6405.2000 6405.9090 6405.9010 | China | 0.91 |
| Children Shoes Artificial Leather, Sizes 3 to 5 years (Low-end Brands) | 6404.1900 6405.1000 6405.2000 6405.9090 6405.9010 | Thailand | 1.28 | |
| 3 | Children Shoes Artificial Leather, Sizes 6 to 12 years (Low-end Brands) | 6404.1900 6405.1000 6405.2000 6405.9090 6405.9010 | China | 0.97 |
| Children Shoes Artificial Leather, Sizes 6 to 12 years (Low-end Brands) | 6404.1900 6405.1000 6405.2000 6405.9090 6405.9010 | Thailand | 1.40 | |
| 4 | Children Sandals Artificial Leather,Sizes 3 to 5 years Low-end Brands) | 6404.1900 6405.1000 6405.2000 6405.9090 6405.9010 | China | 0.80 |
| Children Sandals Artificial Leather,Sizes 3 to 5 years Low-end Brands) | 6404.1900 6405.1000 6405.2000 6405.9090 6405.9010 | Thailand | 1.02 | |
| 5 | Children Sandals Artificial Leather,Sizes 6 to 12 years Low-end Brands) | 6404.1900 6405.1000 6405.2000 6405.9090 6405.9010 | China | 0.97 |
| Children Sandals Artificial Leather,Sizes 6 to 12 years Low-end Brands) | 6404.1900 6405.1000 6405.2000 6405.9090 6405.9010 | Thailand | 1.20 | |
| 6 | Children Slippers Artificial Leather, Sizes 3 to 5 years (Low-end Brands) | 6404.1900 6405.1000 6405.2000 6405.9090 6405.9010 | China | 0.80 |
| Children Slippers Artificial Leather, Sizes 3 to 5 years (Low-end Brands) | 6404.1900 6405.1000 6405.2000 6405.9090 6405.9010 | Thailand | 1.02 |
|
| 7 | Children Slippers Artificial Leather, Sizes 6 to 12 years (Low-end Brands) | 6404.1900 6405.1000 6405.2000 6405.9090 6405.9010 | China | 0.97 |
| Children Slippers Artificial Leather, Sizes 6 to 12 years (Low-end Brands) | 6404.1900 6405.1000 6405.2000 6405.9090 6405.9010 | Thailand | 1.14 |
|
| 8 | Boy/ Girls Shoes Artificial Leather, Sizes 36 to 40 (Low-end Brands) | 6404.1900 6405.1000 6405.2000 6405.9090 6405.9010 | China | 1.65 |
| Boy/ Girls Shoes Artificial Leather, Sizes 36 to 40 (Low-end Brands) | 6404.1900 6405.1000 6405.2000 6405.9090 6405.9010 | Thailand | 2.15 |
|
| 9 | Boy/ Girls Slippers Artificial Leather, Sizes 36 to 40 (Low-end Brands) | 6404.1900 6405.1000 6405.2000 6405.9090 6405.9010 | China | 1.41 |
| Boy/ Girls Slippers Artificial Leather, Sizes 36 to 40 (Low-end Brands) | 6404.1900 6405.1000 6405.2000 6405.9090 6405.9010 | Thailand | 1.80 | |
| 10 | Boy/ Girls Sandals Artificial Leather, Sizes 36 to 40 (Low-end Brands) | 6404.1900 6405.1000 6405.2000 6405.9010 6405.9090 | China | 1.58 |
| Boy/ Girls Sandals Artificial Leather, Sizes 36 to 40 (Low-end Brands) | 6404.1900 6405.1000 6405.2000 6405.9010 6405.9090 | Thailand | 2.03 |
|
| 11 | Ladies Shoes Artificial Leather, Sizes 39 and above (Low-end Brands) | 6404.1900 6405.1000 6405.2000 6405.9010 6405.9090 | China | 2.93 |
| Ladies Shoes Artificial Leather, Sizes 39 and above (Low-end Brands) | 6404.1900 6405.1000 6405.2000 6405.9010 6405.9090 | Thailand | 3.94 | |
| 12 | Ladies Sandals Artificial Leather, Sizes 39 and above (Low-end Brands) | 6404.1900 6405.1000 6405.2000 6405.9010 6405.9090 | China | 2.24 |
| Ladies Sandals Artificial Leather, Sizes 39 and above (Low-end Brands) | 6404.1900 6405.1000 6405.2000 6405.9010 6405.9090 | Thailand | 2.69 | |
| 13 | Ladies Slippers Artificial Leather, Sizes 39 and above (Low-end Brands) | 6404.1900 6405.1000 6405.2000 6405.9010 6405.9090 | China | 1.78 |
| Ladies Slippers Artificial Leather, Sizes 39 and above (Low-end Brands) | 6404.1900 6405.1000 6405.2000 6405.9010 6405.9090 | Thailand | 2.31 | |
| 14 | Gents Shoes Artificial Leather, Sizes 39 and above (Low-end Brands) | 6404.1900 6405.1000 6405.2000 6405.9010 6405.9090 | China | 4.16 |
| Gents Shoes Artificial Leather, Sizes 39 and above (Low-end Brands) | 6404.1900 6405.1000 6405.2000 6405.9010 6405.9090 | Thailand | 5.06 | |
| 15 | Gents Sandals Artificial Leather, Sizes 39 and above (Low-end Brands) | 6404.1900 6405.1000 6405.2000 6405.9010 6405.9090 | China | 2.45 |
| Gents Sandals Artificial Leather, Sizes 39 and above (Low-end Brands) | 6404.1900 6405.1000 6405.2000 6405.9010 6405.9090 | Thailand | 3.06 |
|
| 16 | Gents Slippers Artificial Leather, Sizes 39 and above (Low-end Brands) | 6404.1900 6405.1000 6405.2000 6405.9010 6405.9090 | China | 1.88 |
| Gents Slippers Artificial Leather, Sizes 39 and above (Low-end Brands) | 6404.1900 6405.1000 6405.2000 6405.9010 6405.9090 | Thailand | 2.34 | |
| 17 | Children Jogger Shoes, Sizes up-to 5 years (Low-end Brands) | 6404.1900 6405.1000 6405.2000 6405.9010 6405.9090 | China | 1.19 |
| Children Jogger Shoes, Sizes up-to 5 years (Low-end Brands) | 6404.1900 6405.1000 6405.2000 6405.9010 6405.9090 | Thailand | 1.32 | |
| 18 | Children Jogger Shoes, Sizes 6 to 12 years (Low-end Brands) | 6404.1900 6405.1000 6405.2000 6405.9010 6405.9090 | China | 1.31 |
| Children Jogger Shoes, Sizes 6 to 12 years (Low-end Brands) | 6404.1900 6405.1000 6405.2000 6405.9010 6405.9090 | Thailand | 1.86 | |
| 19 | Boys/ Girls Jogger Shoes, Sizes 36 to 40 (Low-end Brands) | 6404.1900 6405.1000 6405.2000 6405.9010 6405.9090 | China | 1.48 |
| Boys/ Girls Jogger Shoes, Sizes 36 to 40 (Low-end Brands) | 6404.1900 6405.1000 6405.2000 6405.9010 6405.9090 | Thailand | 2.23 |
|
| 20 | Ladies/ Gents Jogger Shoes, Sizes 39 and above (Low-end Brands) | 6404.1900 6405.1000 6405.2000 6405.9010 6405.9090 | China | 2.71 |
| Ladies/ Gents Jogger Shoes, Sizes 39 and above (Low-end Brands) | 6404.1900 6405.1000 6405.2000 6405.9010 6405.9090 | Thailand | 3.24 | |
| 21 | Children EVA Chappals (Kitchen/ Bathroom/ Casual/), All sizes (Low-end Brands) | 6404.1900 6405.1000 6405.2000 6405.9010 | China | 0.57 |
| Children EVA Chappals (Kitchen/ Bathroom/ Casual/), All sizes (Low-end Brands) | 6404.1900 6405.1000 6405.2000 6405.9010 | Thailand | 0.66 | |
| 22 | Boys/ Girls EVA Chappals (Kitchen/ Bathroom/ Casual/), Sizes 36 to 40 (Low-end Brands) | 6404.1900 6405.1000 6405.2000 6405.9010 6405.9090 | China | 0.86 |
| Boys/ Girls EVA Chappals (Kitchen/ Bathroom/ Casual/), Sizes 36 to 40 (Low-end Brands) | 6404.1900 6405.1000 6405.2000 6405.9010 6405.9090 | Thailand | 0.96 |
|
| 23 | Ladies/ Gents EVA Chappals (Kitchen/ Bathroom/ Casual/), Sizes 39 and above (Low-end Brands) | 6404.1900 6405.1000 6405.2000 6405.9010 6405.9090 | China | 1.21 |
| Ladies/ Gents EVA Chappals (Kitchen/ Bathroom/ Casual/), Sizes 39 and above (Low-end Brands) | 6404.1900 6405.1000 6405.2000 6405.9010 6405.9090 | Thailand | 1.38 | |
| 24 | Children Plastic Sandals, All Sizes (Low-end Brands) | 6404.1900 6405.1000 6405.2000 6405.9010 6405.9090 | China | 1.04 |
| Children Plastic Sandals, All Sizes (Low-end Brands) | 6404.1900 6405.1000 6405.2000 6405.9010 6405.9090 | Thailand | 1.20 | |
| 25 | Children Plastic Slippers, All Sizes (Low-end Brands) | 6404.1900 6405.1000 6405.2000 6405.9010 6405.9090 | China | 0.75 |
| Children Plastic Slippers, All Sizes (Low-end Brands) | 6404.1900 6405.1000 6405.2000 6405.9010 6405.9090 | Thailand | 0.90 |
|
| 26 | Boys/ Girls Plastic Sandals, Sizes 36 to 40 (Low-end Brands) | 6404.1900 6405.1000 6405.2000 6405.9010 6405.9090 | China | 131 |
| Boys/ Girls Plastic Sandals, Sizes 36 to 40 (Low-end Brands) | 6404.1900 6405.1000 6405.2000 6405.9010 6405.9090 | Thailand | 1.56 | |
| 27 | Boys/ Girls Plastic Slippers, Sizes 36 to 40 (Low-end Brands) | 6404.1900 6405.1000 6405.2000 6405.9010 6405.9090 | China | 1.08 |
| Boys/ Girls Plastic Slippers, Sizes 36 to 40 (Low-end Brands) | 6404.1900 6405.1000 6405.2000 6405.9010 6405.9090 | Thailand | 1.21 |
|
| 28 | Ladies/ Gents Plastic Sandals, Sizes 39 and above (Low-end Brands) | 6404.1900 6405.1000 6405.2000 6405.9010 6405.9090 | China | 1.77 |
| Ladies/ Gents Plastic Sandals, Sizes 39 and above (Low-end Brands) | 6404.1900 6405.1000 6405.2000 6405.9010 6405.9090 | Thailand | 1.96 |
|
| 29 | Ladies/ Gents Plastic Slippers, Sizes 39 and above (Low-end Brands) | 6404.1900 6405.1000 6405.2000 6405.9010 6405.9090 | China | 1.60 |
| Ladies/ Gents Plastic SlippersSizes 39 and above (Low-end Brands) | 6404.1900 6405.1000 6405.2000 6405.9010 6405.9090 | Thailand | 1.78 | |
| 30 | Hawai Chappals, All Sizes (Low-end Brands) | 6404.1900 6405.1000 6405.2000 6405.9010 6405.9090 | China | 0.40 |
| Hawai Chappals, All Sizes (Low-end Brands) | 6404.1900 6405.1000 6405.2000 6405.9010 6405.9090 | Thailand | 0.65 | |
| 31 | Ladies/ Gents Casual Shoes made up of Artificial Leather/ Textile Material/ Canvas Fabric (upper) with Rubber Sole, Sizes 39 & above | 6404.1900 6405.1000 6405.2000 6405.9010 6405.9090 | China | 2.40 |
| Ladies/ Gents Casual Shoes made up of Artificial Leather/ Textile Material/ Canvas Fabric (upper) with Rubber Sole, Sizes 39 & above | 6404.1900 6405.1000 6405.2000 6405.9010 6405.9090 | Thailand | 3.01 | |
| 32 | Boys/ Girls Casual Shoes made up of Artificial Leather/ Textile Material/ Canvas Fabric (upper) with Rubber Sole, Sizes 36 to 40 (Low-end Brands) | 6404.1900 6405.1000 6405.2000 6405.9010 6405.9090 | China | 1.82 |
| Boys/ Girls Casual Shoes made up of Artificial Leather/ Textile Material/ Canvas Fabric (upper) with Rubber Sole, Sizes 36 to 40 (Low-end Brands) | 6404.1900 6405.1000 6405.2000 6405.9010 6405.9090 | Thailand | 2.60 |
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