This directory combines historical reference rows with separately labelled national sources. Read the source title, observation date, printed units and conditions on each entry. National source observations do not establish all measures applicable to a shipment.

Saudi Arabia Customs Tariff for HS Code 640320000000

- Footwear with outer soles of leather, and uppers which consist of leather straps across the instep and around the big toe

- أحذية بنعال خارجية من جلد ووجوه مؤلفة من سيور من جلد طبيعي تمر فوق مشط القدم لتلتف حول الإبهام

Saudi ZATCA integrated customs tariff — official public export

19,104 official source entries are searchable. Checked 2026-09-22.

Exact 12-digit rows from the official public export, including hierarchy rows with no duty. Blank cells are not confirmed zero duties. Arabic and English measures, procedure identifiers and the source Date column are preserved. Consult the portal for release procedures, origin, exemptions and other taxes. This export does not calculate a shipment total and is separate from the older site reference.

Official schedule and source documentation

Official entries matching 640320000000

640320000000

- أحذية بنعال خارجية من جلد ووجوه مؤلفة من سيور من جلد طبيعي تمر فوق مشط القدم لتلتف حول الإبهام

- Footwear with outer soles of leather, and uppers which consist of leather straps across the instep and around the big toe

Duty or measure — English (as printed): 12 %
Duty or measure — Arabic (as printed): 12 %

Source notes and context notes

Procedure identifiers: 21. Consult the official portal for their full requirements.
Source Date column (not independently interpreted): 8/31/2014 12:00:00 AM

Official source for this code

Historical reference for Saudi Arabia

Saudi Arabia HS Code 640320000000: 12 %

The reference dataset lists a duty value of 12 % for - Footwear with outer soles of leather, and uppers which consist of leather straps across the instep and around the big toe.Source status: not prohibited in this source; other restrictions not assessed. Verify the exact national tariff line, origin treatment, taxes, restrictions, and current customs guidance before using this information in a declaration.

Browse chapter 64 Search parent HS 640320 Request import report

Customs tariff summary

Country: Saudi Arabia
HS / tariff code: 640320000000
Description: - Footwear with outer soles of leather, and uppers which consist of leather straps across the instep and around the big toe
Chapter: 64 —
Heading: 6403
Subheading: 640320
Reference duty value: 12 %
VAT / tax: Check local VAT and excise rules for the import destination.
Unit / basis: 21
Source / vintage: ZATCA (Zakat, Tax and Customs Authority)

Historical reference duty — see official export above

12 %

Import permission

not prohibited in this source; other restrictions not assessed

Import planning

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Details

HS Code: 640320000000
Chapter: 64 —
Heading: 6403
Subheading: 640320
Procedures: 21

Compare HS code 640320000000 across GCC countries

Each destination shows its own source label. Oman uses its national schedule; Qatar and UAE entries may cite their separately published references and unresolved exceptions. Other entries retain the historical GCC reference. National codes, duty notes, restrictions and tax treatment can differ; verify with the destination customs authority.

Saudi ArabiaExact code listed: 12 %United Arab EmiratesExact code listed: 5 %Dubai Customs published reference OmanExact code listed: 5 %Oman national schedule 2026 QatarExact code listed: 5 %Qatar Customs published reference — amendment code checks completed KuwaitExact code listed: 5 %Kuwait PAI published GCC reference (HS 2022)BahrainExact code listed: 12 %

Related HS Codes (Heading 6403)

HS Code	Description	Duty
640312000000	- - Ski-boots, cross-country ski footwear and snowboard boots	5 %
640319000000	- - Other	5 %
640340000000	- Other footwear, incorporating a protective metal toe-cap	5 %
640351100000	- - - For men and boys	15 %
640351200000	- - - For women and girls	12 %
640351300000	- - - For children	12 %
640359100000	- - - For men and boys	12 %
640359200000	- - - For women and girls	12 %
640359300000	- - - For children	12 %
640391100000	- - - For men and boys	10 %
640391200000	- - - For women and girls	10 %
640391300000	- - - For children	10 %
640399100000	- - - For men and boys	10 %
640399200000	- - - For women and girls	10 %
640399300000	- - - For children	10 %

Data source: ZATCA (Zakat, Tax and Customs Authority). Historical reference rates exclude VAT, excise and other national measures. Separate national entries preserve the columns printed by their source; these are not a complete shipment assessment. Full disclaimer.