Other
Footwear with rubber or plastics outer soles and uppers (sandals, boots, safety footwear)
HSN 6402 99 90 (other footwear with outer soles and uppers of rubber or plastics) is covered by multiple Bureau of Indian Standards Quality Control Orders. Conformity to the applicable Indian Standard — drawn from IS 12254:2021, IS 16645:2018, IS 16994:2018, IS 6721:2023, IS 17012:2018, IS 17037:2018, IS 17043, or IS 15298 depending on footwear type — is mandatory under the ISI Mark Scheme, with the principal enforcement date of 01 August 2024 for the 2024 QCOs. No separate customs-clearance overlay applies to this tariff line.
- 1Identify the specific footwear type before sourcing: PVC industrial boots (IS 12254:2021), PU boots for general industrial use (IS 16645:2018), municipal scavenging footwear (IS 16994:2018), sandals and slippers (IS 6721:2023), tactical/anti-riot/service/general-purpose shoes (IS 17012:2018, IS 17037:2018, IS 17043), or PPE safety/protective/occupational footwear (IS 15298). The applicable IS determines the CM/L licence to verify.Footwear Made from All-Rubber and All-Polymeric Material and Its Components (Quality Control) Order, 2024 · S.O. 1422(E) dated 15-03-2024; Footwear Made from Leather and Other Materials (Quality Control) Order, 2024 · S.O. 1421(E) dated 15-03-2024; Personal Protective Equipment Footwear (Quality Control) Amendment Order, 2021 · S.O. 3857(E) dated 27-10-2020
- 2Verify the foreign manufacturer's BIS CM/L licence on the BIS online register against the specific IS number, part, and version applicable to the consignment's footwear type. Confirm the licensed product scope covers the exact footwear category, construction, and manufacturing facility before placing the purchase order.ISI Mark Scheme-I of Schedule-II to the BIS (Conformity Assessment) Regulations, 2018 · BIS Act, 2016
- 3Ensure every pair bears the ISI mark and the supplier's CM/L number, applied directly to the product or its permanently affixed label. Marking on outer packaging alone does not satisfy the standard-mark requirement under Scheme-I.Scheme-I of Schedule-II to the BIS (Conformity Assessment) Regulations, 2018 · S.O. 1422(E) dated 15-03-2024
- 4Quote the supplier's BIS CM/L number and the applicable IS reference on the bill of entry. Customs verifies the CM/L in real time against the BIS register; an absent, expired, or product-scope-mismatched licence triggers consignment detention, demurrage, and potential re-export or confiscation.BIS Act, 2016 · Customs Act, 1962 · S.O. 1422(E) dated 15-03-2024
- 5If the importer is a micro or small manufacturing unit as defined in Section 7 of the Micro, Small and Medium Enterprises Development Act, 2006, retain documentary proof of that status. The QCO exemption for micro and small units is documented — the exemption does not apply to trading importers or large manufacturers.S.O. 3775(E) dated 11-08-2022; S.O. 3857(E) dated 27-10-2020 as amended
The most common failure on HSN 6402 99 90 is treating this as a single-IS tariff line and verifying only one CM/L licence number, when in practice the consignment may carry multiple footwear types each governed by a distinct Indian Standard. A purchase order mixing, say, PVC industrial boots (IS 12254:2021) and safety footwear (IS 15298 Part 2) requires separate CM/L coverage for each type; a single licence scoped to one standard does not extend to the other, and customs detention on the uncovered portion applies to the entire consignment.