10,515 NCM codes · 5,612 HS headings · 27 states · 96 chapters

Data: May 2026

Last updated: May 2026

HS Chapter 64

Footwear, gaiters and the like

Updated May 2026 — Source: Receita Federal (TEC/TIPI), CAMEX, MDIC

36

NCM codes

25

HS headings

16.2%–35%

Import duty range

0

Ex-Tarifário NCMs

Exporter insight

Footwear. Brazil is a major shoe producer and exporter. Import tariffs are extremely high (20-35%). Only luxury and highly specialized footwear (orthopedic, safety) justifies import costs.

Regulatory agencies

INMETRO

Products in this chapter may require pre-approval from these agencies before customs clearance.

EU-Mercosur impact

Very slow liberalization — 12-15 years. One of Brazil's most protected manufacturing sectors.

Common products in this chapter

Luxury shoesSafety bootsOrthopedic footwearSports shoes

All NCM codes in Chapter 64

36 codes across 25 headings

6401.10Footwear; waterproof with metal toe-cap, rubber or plastic outer soles and uppers (not assembled by stitch, rivet, nail, screw, plug or similar)

NCM	Description (PT)	II	IPI	Ex-Tarif.
6401.10.00	- Calçado com biqueira protetora de metal	35%	0%	—	Calculate →

6401.92Footwear; waterproof, covering the ankle (but not the knee), rubber or plastic outer soles and uppers (not assembled by stitch, rivet, nail, screw, plug or similar)

NCM	Description (PT)	II	IPI	Ex-Tarif.
6401.92.00	-- Cobrindo o tornozelo, mas não o joelho	35%	0%	—	Calculate →

6401.99Footwear; waterproof, n.e.c. in heading no. 6401, rubber or plastic outer soles and uppers (not assembled by stitch, rivet, nail, screw, plug or similar)

NCM	Description (PT)	II	IPI	Ex-Tarif.
6401.99.10	Cobrindo o joelho	35%	0%	—	Calculate →
6401.99.90	Outro	35%	0%	—	Calculate →

6402.12Sports footwear; with outer soles and uppers of rubber or plastics, ski-boots, cross-country ski footwear and snowboard boots

NCM	Description (PT)	II	IPI	Ex-Tarif.
6402.12.00	-- Calçado para esqui e para surfe de neve	18%	0%	—	Calculate →

6402.19Sports footwear; (other than ski-boots, snowboard boots or cross-country ski footwear), with outer soles and uppers of rubber or plastics

NCM	Description (PT)	II	IPI	Ex-Tarif.
6402.19.00	-- Outro	35%	0%	—	Calculate →

6402.20Footwear; with outer soles and uppers of rubber or plastics, upper straps or thongs assembled to the sole by plugs

NCM	Description (PT)	II	IPI	Ex-Tarif.
6402.20.00	- Calçado com parte superior em tiras ou correias, fixados à sola por pregos, tachas, pinos e semelhantes	35%	0%	—	Calculate →

6402.91Footwear; n.e.c. in heading no. 6402, covering the ankle, with outer soles and uppers of rubber or plastics

NCM	Description (PT)	II	IPI	Ex-Tarif.
6402.91.10	Com biqueira protetora de metal	35%	0%	—	Calculate →
6402.91.90	Outro	35%	0%	—	Calculate →

6402.99Footwear; n.e.c. in heading no. 6402, (other than just covering the ankle), with outer soles and uppers of rubber or plastics

NCM	Description (PT)	II	IPI	Ex-Tarif.
6402.99.10	Com biqueira protetora de metal	35%	0%	—	Calculate →
6402.99.90	Outro	35%	0%	—	Calculate →

6403.12Sports footwear; with outer soles of rubber, plastics, leather or composition leather and uppers of leather, ski-boots, snowboard boots and cross-country ski footwear

NCM	Description (PT)	II	IPI	Ex-Tarif.
6403.12.00	-- Calçado para esqui e para surfe de neve	18%	0%	—	Calculate →

6403.19Sports footwear; (other than ski-boots, snowboard boots or cross-country ski footwear), with outer soles of rubber, plastics, leather or composition leather and uppers of leather

NCM	Description (PT)	II	IPI	Ex-Tarif.
6403.19.00	-- Outro	35%	0%	—	Calculate →

6403.20Footwear; with outer soles of leather, uppers consisting of leather straps across instep and around the big toe

NCM	Description (PT)	II	IPI	Ex-Tarif.
6403.20.00	- Calçado com sola exterior de couro natural e parte superior constituída por tiras de couro natural passando pelo peito do pé e envolvendo o dedo grande	35%	0%	—	Calculate →

6403.40Footwear; with metal toe-cap, outer soles of rubber, plastics, leather or composition leather, uppers of leather

NCM	Description (PT)	II	IPI	Ex-Tarif.
6403.40.00	- Outro calçado, com biqueira protetora de metal	35%	0%	—	Calculate →

6403.51Footwear; n.e.c. in heading no. 6403, with outer soles and uppers of leather, covering the ankle

NCM	Description (PT)	II	IPI	Ex-Tarif.
6403.51.10	Com sola de madeira e desprovido de palmilha	35%	0%	—	Calculate →
6403.51.90	Outro	35%	0%	—	Calculate →

6403.59Footwear; n.e.c. in heading no. 6403, (not covering the ankle), outer soles and uppers of leather

NCM	Description (PT)	II	IPI	Ex-Tarif.
6403.59.10	Com sola de madeira e desprovido de palmilha	35%	0%	—	Calculate →
6403.59.90	Outro	35%	0%	—	Calculate →

6403.91Footwear; n.e.c. in heading no. 6403, covering the ankle, outer soles of rubber, plastics or composition leather, uppers of leather

NCM	Description (PT)	II	IPI	Ex-Tarif.
6403.91.10	Com sola de madeira e desprovido de palmilha	35%	0%	—	Calculate →
6403.91.90	Outro	35%	0%	—	Calculate →

6403.99Footwear; n.e.c. in heading no. 6403, (not covering the ankle), outer soles of rubber, plastics or composition leather, uppers of leather

NCM	Description (PT)	II	IPI	Ex-Tarif.
6403.99.10	Com sola de madeira e desprovido de palmilha	35%	0%	—	Calculate →
6403.99.90	Outro	35%	0%	—	Calculate →

6404.11Sports footwear; tennis shoes, basketball shoes, gym shoes, training shoes and the like, with outer soles of rubber or plastics and uppers of textile materials

NCM	Description (PT)	II	IPI	Ex-Tarif.
6404.11.00	-- Calçado para esporte; calçado para tênis, basquetebol, ginástica, treino e semelhantes	35%	0%	—	Calculate →

6404.19Footwear; (other than sportswear), with outer soles of rubber or plastics and uppers of textile materials

NCM	Description (PT)	II	IPI	Ex-Tarif.
6404.19.00	-- Outro	35%	0%	—	Calculate →

6404.20Footwear; outer soles of leather or composition leather, uppers of textile materials

NCM	Description (PT)	II	IPI	Ex-Tarif.
6404.20.00	- Calçado com sola exterior de couro natural ou reconstituído	35%	0%	—	Calculate →

6405.10Footwear; with uppers of leather or composition leather, n.e.c. in chapter 64

NCM	Description (PT)	II	IPI	Ex-Tarif.
6405.10.10	Com sola exterior de borracha ou plástico e parte superior de couro reconstituído	35%	0%	—	Calculate →
6405.10.20	Com sola exterior de couro natural ou reconstituído e parte superior de couro reconstituído	35%	0%	—	Calculate →
6405.10.90	Outro	35%	0%	—	Calculate →

6405.20Footwear; with uppers of textile materials, n.e.c. in chapter 64

NCM	Description (PT)	II	IPI	Ex-Tarif.
6405.20.00	- Com parte superior de matérias têxteis	35%	0%	—	Calculate →

6405.90Footwear; n.e.c. in chapter 64

NCM	Description (PT)	II	IPI	Ex-Tarif.
6405.90.00	- Outro	35%	0%	—	Calculate →

6406.10Footwear; parts, uppers and parts thereof, other than stiffeners

NCM	Description (PT)	II	IPI	Ex-Tarif.
6406.10.00	- Partes superiores de calçado e seus componentes, exceto contrafortes e biqueiras rígidas	16.2%	0%	—	Calculate →

6406.20Footwear; parts, outer soles and heels, of rubber or plastics

NCM	Description (PT)	II	IPI	Ex-Tarif.
6406.20.00	- Solas exteriores e saltos, de borracha ou plástico	16.2%	0%	—	Calculate →

6406.90Footwear; parts, n.e.c. in heading 6406

NCM	Description (PT)	II	IPI	Ex-Tarif.
6406.90.10	Solas exteriores e saltos, de couro natural ou reconstituído	16.2%	0%	—	Calculate →
6406.90.20	Palmilhas	16.2%	0%	—	Calculate →
6406.90.90	Outros	16.2%	0%	—	Calculate →

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