Outer soles and heels, of rubber or plastics

Outer soles and heels of rubber or plastics for footwear

BIS QCO APPLICABLE · ISI MARK SCHEME · IS 5676

HSN 6406 20 00 (outer soles and heels of rubber or plastics) is covered by a Bureau of Indian Standards Quality Control Order. Conformity to IS 5676:1995, IS 6719:1972, and IS 13893:1994 is mandatory under the ISI Mark Scheme with effect from 01 August 2024, by virtue of the Footwear Made from All-Rubber and All-Polymeric Material and its Components (Quality Control) Order, 2024. No separate customs-clearance overlay applies beyond the BIS QCO obligation.

What this is

HSN code

6406 20 00

Chapter

64 · Footwear, gaiters and the like; parts thereof

BIS QCO

Applicable · ISI Mark Scheme · CM/L required

Indian Standard

IS 5676:1995 · effective 01-08-2024

Applicable Partner Government Agencies

BISBIS·Bureau of Indian Standards

Compliance steps

1
Source only from a Bureau of Indian Standards CM/L-licensed manufacturer. Verify the supplier's CM/L number, licensed product scope (PVC soles/heels under IS 5676:1995; microcellular rubber sheets under IS 6719:1972; moulded solid rubber soles/heels under IS 13893:1994), and manufacturing facility on the BIS online register before placing the purchase order.
Footwear Made from All-Rubber and All-Polymeric Material and its Components (Quality Control) Order, 2024 · S.O. 1422(E) dated 15-03-2024
2
Ensure each product bears the ISI mark and the supplier's CM/L number under licence per Scheme-I of Schedule-II to the BIS (Conformity Assessment) Regulations, 2018. Confirm the mark appears on the product or its immediate packaging traceable to the batch.
Scheme-I of Schedule-II to the BIS (Conformity Assessment) Regulations, 2018 · S.O. 1422(E) dated 15-03-2024
3
Quote the supplier's BIS CM/L number and the applicable IS number on the bill of entry. Customs verifies the CM/L in real time against the BIS register; a CM/L that is absent, expired, or whose scope does not cover the specific material type triggers consignment detention.
Footwear Made from All-Rubber and All-Polymeric Material and its Components (Quality Control) Order, 2024 · BIS Act, 2016 · Customs Act, 1962
4
If the soles are imported exclusively for manufacture of footwear for export, obtain a self-declaration on company letterhead and a Council for Leather Exports certification before the consignment arrives. The certification must quote a current Registration-cum-Membership Certificate number, Udyam Registration Certificate number, and bill of entry for home consumption number; upload all documents on the Indian Customs Electronic Data Interchange portal.
Footwear Made from All-Rubber and All-Polymeric Material and its Components (Quality Control) Order, 2024 · S.O. 1422(E) dated 15-03-2024
5
If the importer qualifies as a micro or small manufacturing unit under Section 7 of the Micro, Small and Medium Enterprises Development Act, 2006, document that exemption status before filing the bill of entry. The QCO obligation does not apply to such units.
S.O. 3880(E) dated 11-08-2022

A word of counsel

The most common error on this tariff line is treating the export-manufacture exemption as a blanket carve-out and clearing soles without BIS CM/L documentation, on the assumption that a future Council for Leather Exports certificate will be sufficient. The exemption is conditional on pre-import self-declaration and Council for Leather Exports certification uploaded to ICES before clearance — not after; consignments presented without prior documentary compliance are detained regardless of the importer's export intent. Verify which IS standard governs the specific material type (PVC under IS 5676:1995, microcellular rubber under IS 6719:1972, moulded solid rubber under IS 13893:1994) and ensure the supplier's CM/L is scoped to that precise standard.

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Frequently asked

Does HSN 6406 20 00 require BIS certification?

Yes. Outer soles and heels of rubber or plastics must conform to the relevant Indian Standard — IS 5676:1995, IS 6719:1972, or IS 13893:1994 — under the ISI Mark Scheme, mandatory from 01 August 2024 under S.O. 1422(E).

Which Indian Standard applies to which material type under this HSN?

IS 5676:1995 governs solid PVC soles and heels; IS 6719:1972 governs microcellular rubber sheets; IS 13893:1994 governs moulded solid rubber soles and heels. The supplier's CM/L must be scoped to the standard matching the material of the consignment.

Can importers sourcing soles exclusively for export-bound footwear manufacturing avoid the BIS QCO requirement?

Yes, but only subject to strict pre-import conditions: a self-declaration on company letterhead and a Council for Leather Exports certification — both quoting the Registration-cum-Membership Certificate number and Udyam Registration Certificate number — must be uploaded to the Indian Customs Electronic Data Interchange portal before clearance.

Does a single CM/L licence cover all sole and heel variants from one manufacturer?

No. A CM/L licence is scope-specific by material type, IS standard, product dimensions, and manufacturing facility; soles of a different material or from an unlicensed plant are not covered by the same licence.

Last verified against gazette notifications: 2026-05-18. Source: BIS / Indian Customs CUSDATA.