Classification of footwear under RODTEP schedule
No. CLE-HO/POL/RODTEP/ 22-23
May 30, 2022
Members of the Council
Sub : Classification of footwear under RODTEP schedule
Dear Member
With regard to the above, we would like to state the following.
a) As you are aware, the Remission of Duties and Taxes on Exported Products (RODTEP) schedule was notified Vide DGFT Notification No. 19/2015-20 dated 17th August 2021. The description of products in RODTEP Schedule, is as per Customs Tariff Schedule.
b) You are also aware that in respect of footwear, the RODTEP rate is 1.3% for certain categories of footwear and 1% for certain other categories.
c) In the RODTEP schedule, in respect of footwear, there are certain types of footwear for which specific HS Codes are not available and hence they have to be necessarily classified under OTHERS category.
- For instance, the following types of leather footwear do not have specific RoDTEP/ HS codes and hence are to be classified under OTHERS category as detailed below.
| Product | HS/ RODTEP Code | RoDTEP |
| Shoe with leather uppers and sole of rubber or synthetic or plastic | 64039990 (Others) |
1% |
| Leather Sandals with leather sole | 64039990 (Others) |
1% |
e) We would hence urge members to classify their products in the RODTEP column strictly as per product description in the RODTEP schedule and where specific product description is not available, they are to be classified under OTHERS category.
f) CLE has already taken-up the request for considering uniform RODTEP rates for footwear to avoid product classification problems.
g) Meanwhile, as requested above, members may classify their products as per product description in the RODTEP schedule and where specific product description is not available, they are to be classified under OTHERS category.
With kind regards
Yours sincerely
R. Selvam IAS
Executive Director
COUNCIL FOR LEATHER EXPORTS