64022000
FOOTWEAR, GAITERS AND THE LIKE; PARTS OF SUCH ARTICLES›Other footwear with outer soles and uppers of rubber or plastics
Footwear with upper straps or thongs assembled to the sole by means of plugs
Standard EU duty
17%
VAT
23%
Additional duties / sanctions
0 rules
Docs required
11 docs
Y946Y948Y945Y821Y822N954+5
Standard rates
| Applies to | Type | Rate | Conditions | Regulation |
|---|---|---|---|---|
| ERGA OMNES | Third country duty | 17% | — | R2261/98 |
Preferences
ERGA OMNES 0%AD 0%AL 0%BA 0%CA 0%CAMER 0%CARI 0%CH 0%CI 0%CL 0%CM 0%CO 0%DZ 0%EBA 0%EC 0%EEA 0%EG 0%EH 0%ESA 0%EUCA 0%FJ 0%FO 0%GB 0%GE 0%GH 0%GSP 11.9%GSP+ 0%IL 0%JO 0%JP 0%KE 0%KR 0%LB 0%LOMB 0%MA 0%MD 0%ME 0%MK 0%MX 0%NZ 0%PE 0%PG 0%PS 0%SADC EPA 0%SB 0%SG 0%SM 0%SWITZ 0%SY 0%TN 0%TR 0%UA 0%VN 0%WS 0%XC 0%XK 0%XL 0%XS 0%ZA 0%
Notes
TM5101. Customs duties shall be suspended in respect of goods intended for incorporation in the ships, boats or other vessels classified at the following CN codes 8901 10 10; 8901 20 10; 8901 30 10; 8901 90 10; 8902 00 10; 8903 91 10; 8903 92 10; 8904 00 10; 8904 00 91; 8905 10 10; 8905 90 10; 8906 10 00; 8906 90 10 for the purposes of their construction, repair, maintenance or conversion, and in respect of goods intended for fitting to or equipping such ships, boats or other vessels.2. Customs duties shall be suspended in respect of:(a) goods intended for incorporation in drilling or production platforms:(1) fixed, of subheading ex 8430 49, operating in or outside the territorial sea of Member States, or(2) floating or submersible, of subheading 8905 20, for the purposes of their construction, repair, maintenance or conversion, and in respect of goods intended for equipping the said platforms.(b) tubes, pipes, cables and their connection pieces, linking these drilling or production platforms to the mainland.
EU003According to The Special Provisions of Section II (A) (3) of the Preliminary Provisions of the Combined Nomenclature the suspension of customs duties for goods for certain categories of ships, boats and other vessels and for drilling or production platforms shall be subject to conditions laid down in the relevant provisions of the European Union with a view to customs control of the use of such goods.
CD303The relief from or reduction of customs duties shall be subject to the specific request expressed by the declarant in box 44 "Additional information/Documents produced/Certificates and authorisations", of the Single Administrative Document (SAD)
TM904Preferences granted under the agreement between the European Union and Morocco in force from 19 July 2019.As of 3 October 2025, products originating in Western Sahara subject to controls by the customs authorities of the Kingdom of Morocco shall benefit from trade preferences under the terms of the new Agreement in the form of exchange of letters between the EU and Morocco, The European Union and the Kingdom of Morocco have agreed to allow those products to be identified by reference to the region of origin to be included in the proof of origin and as provided for in Protocol 4.In view of the application of these measures, the origin certificates codes U179 and U180 must be declared.The country code to be entered in the origin declaration when these proofs of origin are used is “EH”.
CD727Eligibility to benefit from this preference is subject to the presentation of an origin declaration stating the European Union origin of the goods, in the context of the Canada-European Union Comprehensive Economic and Trade Agreement (CETA).
TM547Application of Article 7.3 of Regulation (EC) No 978/2012 (OJ L 303).
CD906The list of non-eligible locations and their postal codes is available at the following address: http://ec.europa.eu/taxation_customs/customs/technical-arrangement_postal-codes.pdf
CD500Eligibility to benefit from this preference is subject to the presentation of a proof of origin stating the community origin of the goods, in the context of the agreement between the European Union and the Swiss Confederation.
Export control on luxury goodsKPR2062/17
Export control on luxury goods
KPR2062/17
Documents / references
Y946Y948
Conditions
- Y001Other conditions: Y946— Import/export allowed after control
- Y002Other conditions: Y948— Import/export allowed after control
- Y003Other conditions: the condition is not fulfilled— Import/export not allowed after control
Notes
- TM684Goods from the list of luxury goods referred to in Article 10 of Regulation (EU) 2017/1509
- CD223The prohibition shall not apply to goods which are necessary for the official purposes of diplomatic or consular missions of Member States in the DPRK or of international organisations enjoying immunities in accordance with international law, or to the personal effects of their staff (Art 10.3 of Regulation (EU) 2017/1509).
- CD995If the declared goods are described in the footnotes linked to the measure, export/import is not allowed.
Import control on luxury goodsKPR2062/17
Import control on luxury goods
KPR2062/17
Documents / references
Y945Y946Y948
Conditions
- Y001Other conditions: Y945— Import/export allowed after control
- Y002Other conditions: Y946— Import/export allowed after control
- Y003Other conditions: Y948— Import/export allowed after control
- Y004Other conditions: the condition is not fulfilled— Import/export not allowed after control
Notes
- CD203The prohibition shall not apply to travellers' personal effects or to goods of a non-commercial nature for travellers' personal use contained in their luggage (Art 10.2 of Regulation (EU) 2017/1509)
- TM684Goods from the list of luxury goods referred to in Article 10 of Regulation (EU) 2017/1509
- CD223The prohibition shall not apply to goods which are necessary for the official purposes of diplomatic or consular missions of Member States in the DPRK or of international organisations enjoying immunities in accordance with international law, or to the personal effects of their staff (Art 10.3 of Regulation (EU) 2017/1509).
- CD995If the declared goods are described in the footnotes linked to the measure, export/import is not allowed.
Export control on luxury goodsRUR0833/14
Export control on luxury goods
RUR0833/14
Documents / references
Y821Y822
Conditions
- Y001Other conditions: Y821— Import/export allowed after control
- Y010Other conditions: Y822— Import/export allowed after control
- Y090Other conditions: the condition is not fulfilled— Import/export not allowed after control
Notes
- CD863It shall be prohibited to sell, supply, transfer or export, directly or indirectly, luxury goods as listed in Annex XVIII, to any natural or legal person, entity or body in Russia or for use in Russia.2. The prohibition referred to in paragraph 1 shall apply to luxury goods listed in Annex XVIII insofar as their value exceeds EUR 300 per item unless otherwise specified in the Annex.3. The prohibition referred to in paragraph 1 shall not apply to goods which are necessary for the official purposes of diplomatic or consular missions of Member States or partner countries in Russia or of international organisations enjoying immunities in accordance with international law, or to the personal effects of their staff.Council Regulation (EU) No 833/2014 - Article 3h (COUNCIL REGULATION (EU) 2022/428)
Import controlUAR0692/14
Import control
UAR0692/14
Documents / references
N954U045U078U079Y997
Conditions
- Y001Other conditions: Y997— Import allowed
- Y002Other conditions: U078— Import allowed
- Y003Other conditions: U079— Import allowed
- Y005Other conditions: N954— Import allowed
- Y007Other conditions: U045— Import allowed
- Y009Other conditions: the condition is not fulfilled— Import is not allowed
Notes
- CD967I. According to Council Regulation (EU) No 692/2014, it shall be prohibited to import into European Union goods originating in Crimea or Sevastopol.The prohibition shall not apply in respect of goods originating in Crimea or Sevastopol which have been made available to the Ukrainian authorities for examination, for which compliance with the conditions conferring entitlement to preferential origin has been verified and for which a certificate of origin has been issued in accordance with the Association Agreement between the European Union and its Member States, of the one part, and Ukraine, of the other part.II. According to the Council Regulation (EU) 692/2014, the export of goods and technologies suited for use in the sectors of transport; telecommunications; energy; prospection, exploration and production of oil, gas and mineral resources is prohibited:(a) to any natural or legal person, entity or body in Crimea or Sevastopol, or(b) for use in Crimea or Sevastopol.
Import controlUAR0263/22
Import control
UAR0263/22
Documents / references
N954U045U078U079Y984
Conditions
- Y001Other conditions: Y984— Import/export allowed after control
- Y002Other conditions: N954— Import/export allowed after control
- Y005Other conditions: U045— Import/export allowed after control
- Y006Other conditions: U078— Import/export allowed after control
- Y007Other conditions: U079— Import/export allowed after control
- Y009Other conditions: the condition is not fulfilled— Import/export not allowed after control
Notes
- CD860According to Council Regulation (EU) 2022/263 (OJ L42I, p. 77):I. It shall be prohibited to import into the European Union goods originating in non-government controlled areas of the Donetsk, Kherson, Luhansk and Zaporizhzhia oblasts of Ukraine.The import prohibitions not apply in respect of: (a) the execution until 24 May 2022 of trade contracts concluded before 23 February 2022, or of ancillary contracts necessary for the execution of such contracts, provided that the natural or legal person, entity or body seeking to perform the contract has notified, at least 10 working days in advance, the activity or transaction to the competent authority of the Member State in which they are established; (b) goods originating in the specified territories which have been made available to the Ukrainian authorities for examination, for which compliance with the conditions conferring entitlement to preferential origin has been verified and for which a certificate of origin has been issued in accordance with the EU-Ukraine Association Agreement.II. It shall be prohibited to sell, supply, transfer or export goods and technology listed in Annex II to Council Regulation (EU) 2022/263: (a) to any natural or legal person, entity or body in the specified territories, or (b) for use in the specified territories. Annex II shall include certain goods and technologies suited for use in the following key sectors: (i) transport;(ii) telecommunications;(iii) energy; (iv) the prospecting, exploration and production of oil, gas and mineral resources. The prohibitions in point II above shall be without prejudice to the execution until 24 August 2022 of an obligation arising from a contract concluded before 23 February 2022, or from ancillary contracts necessary for the execution of such contracts, provided that the competent authority has been informed at least five working days in advance.
Value Added Tax (VAT)
V020Medical devices, as defined by the Act on Medical Devices of 20 May 2010, (Journal of Laws of 2019, item 175, 447, 534), released for free circulation on the territory of the Republic of Poland
8%V120For medical devices referred to in item 13 of Annex No. 3 to the Act in the wording applicable before the date of entry into force of the Act of 7 April 2022 on medical devices (Journal of Laws, item 974), the tax rate referred to in Art. 41 sec. 2 shall apply if, in accordance with: 1) Art. 120 sec. 4 of the regulation (EU) 2017/745 of the European Parliament and of the Council of 5 April 2017 on medical devices, amending Directive 2001/83/EC, Regulation (EC) No 178/2002 and Regulation (EC) No 1223/2009 and repealing Council Directives 90/385/EEC and 93/42/EEC (Official Journal of the European Union L117 of 5 April 2017) or 2) Article 110 paragraph 4 of the regulation (EU) 2017/746 of the European Parliament and of the Council of 5 April 2017 on in vitro diagnostic medical devices and repealing Directive 98/79/EC and Commission Decision 2010/227/EU (Official Journal of the European Union L117 of 5 April 2017) – these products have been placed on the market and are still being made available on the market or put into use.
8%V999Other
23%5
Binding Tariff Information
BTI classification examples
DEgold085/25-1
Plastic flip-flops with decorative prints
plasticGRI 1GRI 6
DEgold374/24-1
Plastic flip-flops with toe post
plasticGRI 1GRI 6
DEgold888/25-1
Unassembled rubber flip-flop sandals
rubberGRI 1GRI 2aGRI 6
DEgold585/25-1
Plastic flip-flops with leopard print
plasticGRI 1GRI 6
DEgold275/24-1
Flip-flops with plastic soles and straps
plasticGRI 1GRI 6
BTI (Binding Tariff Information) is an official EU customs decision confirming the classification of goods. Valid for 3 years, binding across all EU member states.
Classification scope of CN code 640220
CN code 640220 covers footwear with uppers consisting of straps or thongs of rubber or plastics assembled to the sole by means of plugs (also known as dowels). Typical products include flip-flop beach sandals, PVC or rubber strap sandals, and recreational footwear with simple strap construction. The distinguishing technical feature is the method of attaching straps to the sole, where straps are inserted through holes in the sole and secured by plugs or pins from below. This production method differentiates products under code 640220 from other footwear in heading 6402, where the upper is attached by gluing, stitching or other techniques. The outer sole must be of rubber or plastics. This type of footwear is mass-produced primarily in Asia, mainly in China, Vietnam, Indonesia and Thailand, and represents a significant import volume into the EU.
Regulatory requirements and product safety
Import of footwear under CN code 640220 into the European Union is subject to the GPSR (EU) 2023/988 on general product safety. REACH Regulation imposes restrictions on chemical substance content, with particularly relevant limits on phthalates in soft PVC (DEHP, DBP, BBP, DIBP combined maximum of 0.1 percent by weight), lead and cadmium in plastics, and formamide in EVA foam used in soles. Footwear under code 640220 is often produced from low-cost materials, which increases the risk of chemical non-compliance. Labelling must comply with Directive 94/11/EC on footwear materials. The importer must ensure that their identification data and address appear on the product or packaging. Consumer footwear of this type does not require CE marking. Market surveillance authorities in EU Member States regularly inspect flip-flops and sandals imported from Asia for REACH compliance.
Practical advice for importers
Footwear under CN code 640220 is classified separately from other footwear in heading 6402 due to its specific plug-attachment technique for straps. During customs clearance, authorities may examine the footwear construction to confirm correct classification. Duty rates for this code should be checked in the TARIC system, taking into account the country of origin. Preferential duty rates may apply to imports from countries covered by EU trade agreements. The importer should commission REACH testing at an accredited laboratory before the first delivery, particularly for phthalates and heavy metals. Flip-flops and sandals are frequently counterfeited products, and EU customs services conduct active IPR controls at borders. For large import volumes from a single source, obtaining Binding Tariff Information ruling is recommended, providing classification certainty for a period of three years.
Strap footwear of rubber or plastics - CN 6402 20
Footwear with upper straps or thongs assembled to the sole by plugs under CN 6402 20 carries a 16.9% EU duty. This covers sandals, flip-flops with straps and summer plastic footwear. REACH compliance required. Major sources are China and Vietnam.
Frequently asked questions
What distinguishes footwear under CN 640220 from other sandals in heading 6402?
The key feature is the method of attaching straps to the sole using plugs. Rubber or plastic straps are inserted through holes in the sole and secured by pins or plugs from the underside. This specific production technique distinguishes footwear under code 640220 from sandals and flip-flops where straps are glued, stitched or injection-moulded together with the sole.
Are PVC flip-flops imported from China subject to additional charges?
The current status of anti-dumping duties and other trade measures for footwear under CN code 640220 from China must be verified in the TARIC system. In addition to standard customs duty, additional charges related to trade defence measures may apply. Additional TARIC codes identifying the exporting manufacturer and exact country of origin must be declared at customs clearance.
Which REACH restrictions are most commonly violated in low-cost flip-flops?
The most frequently detected violations involve exceeding phthalate limits (DEHP, DBP, BBP, DIBP) in soft PVC, elevated lead or cadmium content in coloured plastics, and the presence of polycyclic aromatic hydrocarbons in rubber sole components. EU market surveillance authorities regularly publish footwear control results through the Safety Gate system (formerly RAPEX).
What duty applies to plastic sandals CN 6402 20?
Strap footwear of rubber/plastic under CN 6402 20 carries a 16.9% EU duty. REACH compliance required. Import VAT applies.
Useful tools & resources
Customs calculators
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