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Parts of footwear (including uppers whether or not attached to soles other than outer soles); remova New Duty Drawback Rates from Customs.


Duty Drawback Rates Search


HS Code Item Description w.e.f. Unit Drawback when Cenvat facility has not been availed Drawback when Cenvat facility has been availed All Industry Drawback Rate Notes
Drawback Rate Drawback cap per unit in Rs Drawback Rate Drawback cap per unit in Rs
(Chapter 64 -67 ) - Section XII-Footwear, Headgear, Umbrellas, Sun Umbrellas, Walking-sticks, seat-sticks, whips, Riding-crops and Parts thereof; Prepared Feathers and articles Made therewith; artificial Flowers; Articles of Human Hair
 
64 Chapter 64: Footwear, gaiters and the like; parts of such articles  
6406 Parts of footwear (including uppers whether or not attached to soles other than outer soles); remova  
640610 Leather sandal uppers, manufactured by units operating under section 65 of the Customs Act, 1962
15-Nov-2016   0.40%   0.40%   Fixed
 
23-Nov-2015   0.40%   0.40%   Fixed
 
21-Sep-2013 Pair 4.70% 10.7 1.70% 3.9 Fixed
 
10-Oct-2012 Pair 4.9% 9.6 2% 3.9 Fixed
 
22-Sep-2011 Pair 4.90% 8 1.00% 1.6 Fixed
 
20-Sep-2010 Pair 5.50% 8.00 1.00%   Fixed
 
01-Sep-2008 pair 6.50% 9.50 1.10% 1.60 Fixed
 
01-Apr-2007 Pair 7.50% 11.00 1.30% 1.90 Fixed
 
15-Jul-2006 pair 6.40% 9.30 1.30% 2.00 Fixed
 
05-May-2005 pair 5.70% 8.00 1.70% 2.40 Fixed
 
640699 Others
15-Nov-2016   1.50%   1.50%   Fixed
 
23-Nov-2015   1.90%   1.90%   Fixed
 
21-Sep-2013   1.70%   1.70%   Fixed
 
10-Oct-2012   2%   2%   Fixed
 
22-Sep-2011   1.00%   1.00%   Fixed
 
20-Sep-2010   1.00%   1.00%   Fixed
 
01-Sep-2008 pair 1.00%   1.00%   Fixed
 
18-Jul-2007 pair 1.00%   1.00%   Fixed
 
15-Jul-2006 pair         Not Mentioned in NTF
 
05-May-2005 pair         Not Mentioned in NTF
 
640601 Leather shoe uppers for adults, namely boots and half boots 15-Nov-2016 Pair 8.30% 168 2.20% 44.5 Fixed
 
23-Nov-2015 Pair 8.20% 168.00 2.20% 45.1 Fixed
 
21-Sep-2013 Pair 8.20% 168 1.70% 34.8 Fixed
 
10-Oct-2012 Pair 8.4% 150.6 2% 35.9 Fixed
 
22-Sep-2011 Pair 8.20% 98 3.00% 35.9 Fixed
 
20-Sep-2010 Pair 8.50% 79.00 1.00%   Fixed
 
01-Sep-2008 pair 9.50% 88.00 1.80% 16.70 Fixed
 
01-Apr-2007 Pair 10.30% 95.00 2.00% 18.40 Fixed
 
15-Jul-2006 pair 8.50% 75.00 1.50% 13.30 Fixed
 
640602 Leather shoe uppers for adults, namely boots and half boots, manufactured by units operating under s 15-Nov-2016   0.40%   0.40%   Fixed
 
23-Nov-2015   0.40%   0.40%   Fixed
 
21-Sep-2013 Pair 5.20% 56 1.70% 18.3 Fixed
 
10-Oct-2012 Pair 5.4% 50.4 2% 18.7 Fixed
 
22-Sep-2011 Pair 5.40% 42 1.00% 7.8 Fixed
 
20-Sep-2010 Pair 5.70% 42.00 1.00%   Fixed
 
01-Sep-2008 pair 6.80% 50.00 1.20% 8.80 Fixed
 
01-Apr-2007 Pair 7.50% 55.00 1.30% 9.50 Fixed
 
15-Jul-2006 pair 6.40% 47.00 1.30% 10.00 Fixed
 
640603 Deleted 23-Nov-2015           Fixed
 
21-Sep-2013           Fixed
 
22-Sep-2011           Fixed
 
01-Sep-2008 pair         Not Mentioned in NTF
 
01-Apr-2007 Pair         Not Mentioned in NTF
 
15-Jul-2006 pair 8.50% 65.00 1.50% 11.60 Fixed
 
640604 Deleted 23-Nov-2015           Fixed
 
21-Sep-2013           Fixed
 
22-Sep-2011           Fixed
 
01-Sep-2008 pair         Not Mentioned in NTF
 
01-Apr-2007 Pair         Not Mentioned in NTF
 
15-Jul-2006 pair 6.40% 39.00 1.30% 8.30 Fixed
 
640605 Leather shoe uppers for adults, other than boots and half boots 15-Nov-2016 Pair 8.30% 115 2.20% 30.5 Fixed
 
23-Nov-2015 Pair 8.20% 108.00 2.20% 29 Fixed
 
21-Sep-2013 Pair 8.20% 108 1.70% 22.4 Fixed
 
10-Oct-2012 Pair 8.4% 96.8 2% 23 Fixed
 
22-Sep-2011 Pair 8.20% 63 3.00% 23 Fixed
 
20-Sep-2010 Pair 8.50% 55.00 1.00%   Fixed
 
01-Sep-2008 pair 9.50% 61.00 1.80% 11.50 Fixed
 
01-Apr-2007 Pair 10.30% 66.00 2.00% 12.80 Fixed
 
15-Jul-2006 pair 8.50% 55.00 1.50% 9.80 Fixed
 
640606 Leather shoe uppers for adults, other than boots and half boots, manufactured by units operating und 15-Nov-2016   0.40%   0.40%   Fixed
 
23-Nov-2015   0.40%   0.40%   Fixed
 
21-Sep-2013 Pair 5.20% 20 1.70% 6.5 Fixed
 
10-Oct-2012 Pair 5.4% 18 2% 6.7 Fixed
 
22-Sep-2011 Pair 5.40% 15 1.00% 2.8 Fixed
 
20-Sep-2010 Pair 5.70% 15.00 1.00%   Fixed
 
01-Sep-2008 pair 6.80% 18.00 1.20% 3.20 Fixed
 
01-Apr-2007 Pair 7.50% 20.00 1.30% 3.50 Fixed
 
15-Jul-2006 pair 6.40% 16.80 1.30% 3.60 Fixed
 
640607 Leather uppers for boots/half boots/shoes for children 15-Nov-2016 Pair 8.30% 108 2.20% 28.6 Fixed
 
23-Nov-2015 Pair 8.20% 108.00 2.20% 29 Fixed
 
21-Sep-2013 Pair 8.20% 108 1.70% 22.4 Fixed
 
10-Oct-2012 Pair 8.4% 96.8 2% 23 Fixed
 
22-Sep-2011 Pair 8.20% 63 3.00% 23 Fixed
 
20-Sep-2010 Pair 8.50% 50.00 1.00%   Fixed
 
01-Sep-2008 pair 9.50% 56.00 1.80% 10.60 Fixed
 
01-Apr-2007 Pair 10.30% 61.00 2.00% 11.80 Fixed
 
15-Jul-2006 pair 8.50% 50.00 1.50% 8.90 Fixed
 
640608 Leather uppers for boots/half boots/shoes for children, manufactured by units operating under sectio 15-Nov-2016   0.40%   0.40%   Fixed
 
23-Nov-2015   0.40%   0.40%   Fixed
 
21-Sep-2013 Pair 5.20% 20 1.70% 6.5 Fixed
 
10-Oct-2012 Pair 5.4% 18 2% 6.6 Fixed
 
22-Sep-2011 Pair 5.40% 16 1.00% 3 Fixed
 
20-Sep-2010 Pair 5.70% 16.00 1.00%   Fixed
 
01-Sep-2008 pair 6.80% 19.00 1.20% 3.30 Fixed
 
01-Apr-2007 Pair 7.50% 21.00 1.30% 3.60 Fixed
 
15-Jul-2006 pair 6.40% 18.30 1.30% 3.90 Fixed
 
640609 Leather sandal uppers 15-Nov-2016 Pair 7.20% 58 1.70% 13.7 Fixed
 
23-Nov-2015 Pair 6.90% 47.00 1.90% 12.9 Fixed
 
21-Sep-2013 Pair 7% 45.5 1.70% 11 Fixed
 
10-Oct-2012 Pair 7.2% 42 2% 11.7 Fixed
 
22-Sep-2011 Pair 7.00% 34 3.00% 14.6 Fixed
 
20-Sep-2010 Pair 7.60% 32.00 1.00%   Fixed
 
01-Sep-2008 pair 9.00% 38.00 1.00% 4.20 Fixed
 
01-Apr-2007 Pair 10.30% 44.00 1.00% 4.30 Fixed
 
15-Jul-2006 pair 8.50% 35.00 1.50% 6.20 Fixed
 
640611 Leather woven sandal uppers 15-Nov-2016 Pair 7.20% 42 1.70% 9.9 Fixed
 
23-Nov-2015 Pair 6.90% 42.00 1.90% 11.6 Fixed
 
21-Sep-2013 Pair 7% 40.8 1.90% 11.1 Fixed
 
10-Oct-2012   3.5%   2.4%   Fixed
 
22-Sep-2011   3.50%   3.00%   Fixed
 
20-Sep-2010   3.80%   1.00%   Fixed
 
01-Sep-2008 pair 4.50%   1.00%   Fixed
 
01-Apr-2007 Pair 5.00%   1.00%   Fixed
 
15-Jul-2006 pair 3.00%   1.00%   Fixed
 
640612 Leather soles 15-Nov-2016 Pair 7.20% 26 1.70% 6.1 Fixed
 
23-Nov-2015 Pair 6.90% 26.00 1.90% 7.2 Fixed
 
21-Sep-2013   1.70%   1.70%   Fixed
 
10-Oct-2012   2.1%   2.1%   Fixed
 
22-Sep-2011   2.10%   2.10%   Fixed
 
20-Sep-2010   2.30%   2.30%   Fixed
 
01-Sep-2008   2.30%   2.30%   Fixed
 
01-Apr-2007   2.60%   2.60%   Fixed
 
15-Jul-2006   2.30%   2.30%   Fixed
 
640613 Leather-cum-synthetic/textile footwear uppers 15-Nov-2016 Pair 7.20% 42 1.70% 9.9 Fixed
 
23-Nov-2015 Pair 6.90% 42.00 1.90% 11.6 Fixed
 
21-Sep-2013 Pair 7% 40.8 1.90% 11.1 Fixed
 
10-Oct-2012 Pair 7% 40.8 2.4% 14 Fixed
 
22-Sep-2011 Pair 7.00% 34 3.00% 14.6 Fixed
 
20-Sep-2010 Pair 7.60% 32.00 1.00%   Fixed
 
01-Sep-2008 pair 9.00% 38.00 1.80% 7.60 Fixed
 
18-Jul-2007 Pair 10.30% 44.00 2.00% 8.50 Fixed
 
15-Jul-2006 pair 1.00%   1.00%   Fixed
 
640614 Synthetic uppers for footwear 15-Nov-2016 Pair 6% 31 1.50% 7.8 Fixed
 
23-Nov-2015 Pair 6.00% 31.00 1.90% 9.8 Fixed
 
21-Sep-2013 Pair 6% 31 3.30% 17 Fixed
 
10-Oct-2012 Pair 7% 36 4.4% 22.6 Fixed
 
22-Sep-2011 Pair 7.00% 30 5.50% 23.6 Fixed
 
640615 PU Unit sole 15-Nov-2016   1.50%   1.50%   Fixed
 
23-Nov-2015   1.90%   1.90%   Fixed
 
21-Sep-2013 Pair 3.30% 8 3.30% 8 Fixed
 
10-Oct-2012 Pair 4.4% 10.6 4.4% 10.6 Fixed
 
22-Sep-2011 Pair 5.50% 11 5.50% 11 Fixed
 
640616 Leather insoles (Leather socks) for adult shoes 15-Nov-2016 Pair 8.10% 7 1.50% 1.3 Fixed
 
23-Nov-2015 Pair 8.10% 7.00 1.90% 1.6 Fixed
 
21-Sep-2013 Pair 8.10% 7.2 1.70% 1.5 Fixed
 
10-Oct-2012 Pair 8.4% 7.5 2% 1.8 Fixed
 
640617 Leather insoles (Leather socks) for adult shoes, manufactured by units operating under section 65 of 15-Nov-2016   0.40%   0.40%   Fixed
 
23-Nov-2015   0.40%   0.40%   Fixed
 
21-Sep-2013 Pair 5.10% 1.3 1.70% 0.4 Fixed
 
10-Oct-2012 Pair 5.4% 1.4 2% 0.5 Fixed
 
640618 Leather gaiters or chaps 15-Nov-2016 Pair 7.20% 42 1.70% 9.9 Fixed
 
23-Nov-2015 Pair 6.90% 42.00 1.90% 11.6 Fixed
 
13-Feb-2015 Pair 6.90% 42 1.90% 11.6 Fixed
 
640619 Synthetic gaiters or chaps 15-Nov-2016 Pair 6% 31 1.50% 7.8 Fixed
 
23-Nov-2015 Pair 6.00% 31.00 1.90% 9.8 Fixed
 
13-Feb-2015 Pair 6.00% 31 1.90% 9.8 Fixed
 
64069100 Of wood 01-Sep-2008 Kg         Not Mentioned in NTF
 
01-Apr-2007 Kg         Not Mentioned in NTF
 
15-Jul-2006 Kg         Not Mentioned in NTF
 
05-May-2005 Kg         Not Mentioned in NTF
 
64069930 Gaiters, leggings and similar articles 01-Sep-2008 Kg 1.00%   1.00%   Fixed
 
01-Apr-2007 Kg 1.00%   1.00%   Fixed
 
15-Jul-2006 Kg         Not Mentioned in NTF
 
05-May-2005 Kg         Not Mentioned in NTF
 
64069990 Other 01-Sep-2008 Kg 1.00%   1.00%   Fixed
 
01-Apr-2007 Kg 1.00%   1.00%   Fixed
 
15-Jul-2006 Kg         Not Mentioned in NTF
 
05-May-2005 Kg         Not Mentioned in NTF
 
64061040 Sheep lining 01-Sep-2008 pair 6.50% 9.50 1.10% 1.60 Fixed
 
01-Apr-2007 Pair 7.50% 11.00 1.30% 1.90 Fixed
 
15-Jul-2006 pair 6.40% 9.30 1.30% 2.00 Fixed
 
05-May-2005 pair 5.70% 8.00 1.70% 2.40 Fixed
 
64062001 Other: 01-Sep-2008           Not Mentioned in NTF
 
01-Apr-2007           Not Mentioned in NTF
 
15-Jul-2006           Not Mentioned in NTF
 
05-May-2005           Not Mentioned in NTF
 
64069920 Leather soles 01-Sep-2008 Kg 1.00%   1.00%   Fixed
 
01-Apr-2007 Kg 1.00%   1.00%   Fixed
 
15-Jul-2006 Kg         Not Mentioned in NTF
 
05-May-2005 Kg         Not Mentioned in NTF
 
64061090 Other 01-Sep-2008 pair 6.50% 9.50 1.10% 1.60 Fixed
 
01-Apr-2007 Pair 7.50% 11.00 1.30% 1.90 Fixed
 
15-Jul-2006 pair 6.40% 9.30 1.30% 2.00 Fixed
 
05-May-2005 pair 5.70% 8.00 1.70% 2.40 Fixed
 
64069910 Leather parts of footwear, other than soles and prepared uppers 01-Sep-2008 Kg 1.00%   1.00%   Fixed
 
01-Apr-2007 Kg 1.00%   1.00%   Fixed
 
15-Jul-2006 Kg         Not Mentioned in NTF
 
05-May-2005 Kg         Not Mentioned in NTF
 
64061030 Goat lining 01-Sep-2008 pair 6.50% 9.50 1.10% 1.60 Fixed
 
01-Apr-2007 Pair 7.50% 11.00 1.30% 1.90 Fixed
 
15-Jul-2006 pair 6.40% 9.30 1.30% 2.00 Fixed
 
05-May-2005 pair 5.70% 8.00 1.70% 2.40 Fixed
 
64069940 Parts of gaiters, leggings and similar articles 01-Sep-2008 Kg 1.00%   1.00%   Fixed
 
01-Apr-2007 Kg 1.00%   1.00%   Fixed
 
15-Jul-2006 Kg         Not Mentioned in NTF
 
05-May-2005 Kg         Not Mentioned in NTF
 
64061020 Leather uppers (prepared) 01-Sep-2008 pair 6.50% 9.50 1.10% 1.60 Fixed
 
01-Apr-2007 Pair 7.50% 11.00 1.30% 1.90 Fixed
 
15-Jul-2006 pair 6.40% 9.30 1.30% 2.00 Fixed
 
05-May-2005 pair 5.70% 8.00 1.70% 2.40 Fixed
 
64061010 Embroidered uppers of textile materials 01-Sep-2008 pair 6.50% 9.50 1.10% 1.60 Fixed
 
01-Apr-2007 Pair 7.50% 11.00 1.30% 1.90 Fixed
 
15-Jul-2006 pair 6.40% 9.30 1.30% 2.00 Fixed
 
05-May-2005 pair 5.70% 8.00 1.70% 2.40 Fixed
 
64062000 Outer soles and heels, of rubber or plastics 01-Sep-2008 Kg         Not Mentioned in NTF
 
01-Apr-2007 Kg         Not Mentioned in NTF
 
15-Jul-2006 Kg         Not Mentioned in NTF
 
05-May-2005 Kg         Not Mentioned in NTF
 

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What is New?

Date: 18-04-2024
Notification No. 30/2024 - Customs (N.T.)
Exchange Rate Notification No. 30/2024-Cus (NT) dated 18.04.2024-reg.

Date: 12-04-2024
NOTIFICATION No. 09/2024 – CENTRAL TAX
Seeks to extend the due date for filing of FORM GSTR-1, for the month of March 2024

Date: 10-04-2024
NOTIFICATION No. 08/2024- Central Tax
Seeks to extend the timeline for implementation of Notification No. 04/2024-CT dated 05.01.2024 from 1st April, 2024 to 15th May, 2024

Date: 08-04-2024
Notification No 07/2024 – Central Tax
Seeks to provide waiver of interest for specified registered persons for specified tax periods

Date: 04-04-2024
Notification No. 27/2024 - Customs (N.T.)
Exchange Rate Notification No. 27/2024-Cus (NT) dated 04.04.2024-reg

Date: 26-03-2024
Notification No. 24/2024 - Customs (N.T.)
Exchange Rate Notification No. 24/2024-Cus (NT) dated 26.03.2024-reg

Date: 14-03-2024
NOTIFICATION No. 17/2024-Customs
Seeks to amend notification No. 57/2017-Customs dated 30.06.2017 so as to modify BCD rates on certain smart wearable devices.

Date: 12-03-2024
NOTIFICATION No. 15/2024-Customs
Seeks to amend specific tariff items in Chapter 90 of the 1st schedule of Customs Tariff Act, 1975.

Date: 12-03-2024
NOTIFICATION No. 16/2024-Customs
Seeks to amend Notification No. 50/2017-Customs dated 30.06.2017 so as to change the applicable BCD rate on specified parts of medical X-ray machines.

Date: 07-03-2024
Notification No. 18/2024 - Customs (N.T.)
Exchange Rate Notification No. 18/2024-Cus (NT) dated 07.03.2024-reg



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