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64034000
FOOTWEAR, GAITERS AND THE LIKE; PARTS OF SUCH ARTICLES›Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather

Other footwear, incorporating a protective metal toecap

Standard EU duty
8%
VAT
23%
Additional duties / sanctions
0 rules
Docs required
24 docs
Y922C679C680C683Y032L152+18
Standard rates
Applies toTypeRateConditionsRegulation
ERGA OMNESThird country duty8%-R2658/87
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 4.5%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).
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.
5

Binding Tariff Information

BTI classification examples

ROgold5/005000

Safety shoes with leather upper and PU sole

bovine leatherGRI 1GRI 6
FRgold23-08087

Safety work boots for welders

leatherGRI 1GRI 6GRI 5b
DEgold944/24-1

Safety boots with leather upper and rubber sole

leatherGRI 1GRI 6
DEgold918/23-1

S3 safety boots with leather upper and rubber sole

leatherGRI 1GRI 6
FRgold23-08082

Safety work shoe, leather upper, plastic sole

natural leatherGRI 1GRI 5bGRI 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.

Scope of CN code 640340 and classification

CN code 640340 covers footwear incorporating a protective metal toecap, with outer soles of rubber, plastics, leather or composition leather, and uppers of leather. This code applies to professional safety footwear used in industrial, construction, mining and logistics environments where toe protection against impact and compression is required. The protective toecap must meet the requirements of EN ISO 20345 (safety footwear) or EN ISO 20346 (protective footwear), providing impact protection of 200 J and compression protection of 15 kN. The key classification criterion is the upper material, which must be of leather, distinguishing this code from subheading 640110 (rubber or plastic footwear). Leather includes bovine, pig, goat and sheep hides that have undergone tanning processes.

Regulatory requirements and PPE certification

Footwear under CN code 640340 is subject to Regulation (EU) 2016/425 on personal protective equipment (PPE) Category II or III and requires CE marking based on EU type-examination conducted by a notified body. The importer must hold an EU declaration of conformity. REACH Regulation governs chemical substance content in leather, restricting chromium VI to 3 mg/kg (a stricter limit applies from 2026), formaldehyde, and azo dyes releasing carcinogenic amines. The GPSR (EU) 2023/988 imposes additional documentation obligations. Leather footwear from China has historically been subject to anti-dumping duties, and the current status must be checked in TARIC. Directive 94/11/EC requires labelling of upper, lining and sole materials. Import of professional safety footwear requires particular diligence regarding certification documentation and compliance with European standards.

Practical guidance for safety footwear importers

Before importing footwear under CN code 640340, the importer should obtain from the manufacturer the EU type-examination certificate issued by an accredited notified body, the EU declaration of conformity, and the product technical documentation. Without these documents, placing safety footwear on the EU market is unlawful. The customs declaration must account for potential anti-dumping duties on leather footwear from China, with the current status to be checked in TARIC using the appropriate additional codes. Preferential duty rates may apply to imports from Vietnam (EVFTA) or CPTPP countries. The importer should commission REACH testing of the leather at an accredited laboratory, with particular attention to chromium VI. Safety footwear is also subject to market surveillance controls, where authorities may verify that protective parameters match the declared standards through laboratory testing of randomly selected samples.

Leather safety footwear - classification CN 6403 40

Leather footwear with protective toe-caps under CN 6403 40 carries an 8% EU duty. Products must comply with EN ISO 20345 and carry CE marking. Leather safety footwear is a premium PPE segment sourced from Italy, Spain and China.

Frequently asked questions

Does leather safety footwear require different certification than plastic footwear?
The certification procedure is the same. Safety footwear with toecaps, regardless of upper material, requires EU type-examination by a notified body under Regulation (EU) 2016/425 and standard EN ISO 20345. The difference lies in tariff classification: leather footwear is classified under code 640340, while rubber or plastic footwear under code 640110, which may affect the duty rate.
What REACH restrictions apply to chromium VI in leather footwear?
REACH Regulation (Annex XVII, entry 47) restricts chromium VI content in leather articles to 3 mg/kg of dry leather weight. This limit applies to all leather parts in contact with the wearer's skin, including uppers, linings and insoles. Chromium VI forms through oxidation of chromium III used in the tanning process and is both a sensitiser and carcinogen.
Is leather safety footwear from China subject to anti-dumping duties?
The EU applied anti-dumping duties on leather footwear from China and Vietnam between 2006 and 2018. The current status of anti-dumping measures on leather safety footwear must be checked in the TARIC system, as trade measures are subject to periodic reviews and may be reintroduced through new anti-dumping proceedings.
What is the EU duty on leather safety boots CN 6403 40?
Leather safety footwear under CN 6403 40 carries an 8% EU duty. EN ISO 20345 and CE marking required. Import VAT applies.

Useful tools & resources

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Related glossary terms
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