Leather soles

Leather soles for footwear, cut to shape

NO PGA · STANDARD CUSTOMS PROCEDURE

HSN 6406 90 30 (leather soles) is not covered by a Bureau of Indian Standards Quality Control Order and carries no Partner Government Agency clearance requirement at the tariff-line level. Import follows the standard customs procedure: Importer-Exporter Code (IEC), bill of entry, commercial invoice, packing list. Finished footwear and certain other footwear parts under Chapter 64 may attract separate compliance; classification of the component — sole versus upper versus complete shoe — determines the applicable treatment.

No partner government agency notification covers this tariff line.

A word of counsel

The absence of compliance at this tariff line applies to leather soles as a discrete footwear component; complete footwear or footwear assemblies classified elsewhere in Chapter 64 may carry BIS Quality Control Order obligations. Re-classification by customs from a component line to a finished-goods line triggers retrospective compliance, including detention pending the relevant certification. Importers should ensure product documentation clearly establishes the component nature and leather composition of the goods.

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Frequently asked

Does HSN 6406 90 30 require any pre-import registration?

A valid Importer-Exporter Code is required for any commercial import; no product-specific registration applies to this tariff line.

What changes if the leather sole is imported as part of an assembled or finished shoe?

Finished footwear is classified under a different heading in Chapter 64 and may attract BIS Quality Control Order compliance, making accurate component-versus-finished-goods classification the critical determinant.

Last verified against gazette notifications: 2026-05-16. Source: BIS / DGFT / Indian Customs CUSDATA.