Do Leather Shoes from India Enter Australia Duty-Free? ECTA Importer Guide (2026)
Updated: 24 hours ago
Yes. Originating leather shoes from India have entered Australia at 0% customs duty since the India–Australia ECTA came into force on 29 December 2022. To import leather shoes from India to Australia at that rate, you must claim ECTA preference and hold a valid certificate of origin. Without it, most leather footwear pays 5% duty. GST of 10% applies either way.
Updated October 2026. This guide covers the duty rates by product, how the ECTA claim works, how GST is calculated, and what Australian brands, wholesalers and retailers should ask an Indian leather factory before placing a bulk order.
Key Takeaways
Since 29 December 2022, ECTA has removed Australian duty on Indian-origin leather (Chapter 41), leather goods (Chapter 42) and footwear (Chapter 64), per the Council for Leather Exports.
Without a valid ECTA claim, leather-upper shoes under heading 6403 pay a 5% general rate and leather apparel (4203.10) pays 10%, as of October 2026.
Import GST is 10% of the value of taxable importation: customs value plus duty plus international transport and insurance.
The importer must hold the ECTA certificate of origin when goods are imported; a certificate is valid for 12 months and can be issued retrospectively.
India and Australia are still negotiating a broader CECA; ministers discussed expediting it on 2 October 2026.
What duty does Australia charge on leather shoes from India?
Zero, if the shoes meet ECTA rules of origin and you claim preference. Otherwise, the Australian general rate applies, which is 5% for most leather footwear.
The Australian Border Force Chapter 64 tariff schedule lists 5% for leather-upper footwear under 6403.51, 6403.59, 6403.91 and 6403.99, and Free for footwear with a protective metal toe-cap (6403.40). The Chapter 42 schedule lists 10% for leather apparel and 5% for leather handbags and belts. ECTA brings all of these to Free for India-origin goods. Rates below are as of October 2026; confirm the 8-digit classification with your customs broker.
Product | Tariff code | General rate | ECTA rate (India origin) |
Leather-upper shoes, below the ankle | 6403.99 | 5% | Free |
Leather-upper boots, covering the ankle | 6403.91 | 5% | Free |
Shoes with leather outer soles | 6403.51 / 6403.59 | 5% | Free |
Leather safety footwear with metal toe-cap | 6403.40 | Free | Free |
Leather jackets and apparel | 4203.10 | 10% | Free |
Leather handbags | 4202.21 | 5% | Free |
Leather belts | 4203.30 | 5% | Free |
The saving is largest on leather jackets, where the general rate is double that on shoes. Australia also lists New Zealand as a duty-free origin, and our guide on importing leather shoes from India to New Zealand covers the NZ side of a trans-Tasman range.
How do you claim ECTA preference when importing from India?
The Australian importer claims preference on the import declaration and must hold a certificate of origin. The Indian exporter obtains that certificate and supports it with origin records.
Confirm origin. Goods without a product-specific rule use the ECTA general rule: a change in tariff subheading plus a qualifying value content of 35% (build-up) or 45% (build-down), per the ABF ECTA rules of origin guide.
The Indian exporter applies for the ECTA certificate of origin through the DGFT common portal (coo.dgft.gov.in), as the CLE circular sets out.
Your customs broker enters the IECT scheme code, the preference rule code (WO or PSR) and origin country IN on the import declaration.
Keep the paperwork. A certificate can cover one or several shipments of the same goods for 12 months, and exporters must keep origin records for 5 years, according to DFAT.
Answer verification requests. Australian customs can ask for origin information, and responses are due within 30 days.
How much GST do Australian importers pay on Indian leather goods?
GST is 10% of the value of taxable importation, and ECTA does not remove it. The ABF defines that value as customs value plus duty plus international transport and insurance.
An illustrative order shows the effect. Take a consignment with a customs value of A$20,000 and A$1,500 of freight and insurance. With an ECTA claim, duty is A$0 and GST is A$2,150. Without one, 5% duty adds A$1,000 and GST rises to A$2,250, so border costs reach A$3,250 instead of A$2,150.
GST-registered businesses can generally claim a GST credit for import GST, so duty is the true sunk cost. The ATO's guidance on GST and imported goods explains the credit rules.
Which Incoterm and shipping route suit Australian buyers?
Most Australian brands buy FOB or FCA and appoint their own forwarder, which keeps freight and the ECTA paperwork under one broker's control. Factories in Punjab usually move export containers by rail from an inland container depot to a west-coast port such as Mundra or Nhava Sheva, and many services to Sydney or Melbourne transship through a hub port.
Ask your forwarder for current transit times, and send first samples by air courier. Our guide to Incoterms for leather orders from India compares FOB, FCA, CIF and DDP in detail.
What should Australian brands ask an Indian leather factory before ordering?
Ask questions that protect the duty-free claim as well as product quality. This checklist covers both.
Can you obtain an ECTA certificate of origin for every shipment, and who pays the issuing fee?
Which components are imported, such as soles, buckles or zips, and does the finished shoe still meet the rule of origin?
What is the MOQ per style and per colour, and can sizes be split across a run?
How long does sampling take, and are first samples free? See our leather sampling guide.
Is the leather sourced from an LWG-certified tannery, and can you supply chromium VI test reports if a retailer asks?
Which AQL level do you inspect to before shipment, and can a third party attend?
Can production fit Australia's season? Autumn and winter boots for March–August sell-in need bulk to leave India well before the southern winter.
How Sanwas International works with Australian brands
Sanwas International is an LWG-certified OEM and private label leather manufacturer based in Jalandhar, Punjab, India, producing footwear, outerwear, furniture leather and hides for brands in India and worldwide. We take MOQs under 500 units per style, offer first samples, and run lead times from 72-hour sampling to 30-day bulk, with AQL inspection before dispatch.
Browse our men's leather footwear range, see our certifications and factory capacity, or request a quote for your Australian order.
Frequently Asked Questions
Can I import 300 pairs of leather Chelsea boots from India into Melbourne duty-free?
Yes, if the boots meet the ECTA rules of origin and your broker claims preference with a valid certificate of origin. Order size does not affect the duty rate. Many Indian factories, including Sanwas International, accept MOQs under 500 units per style.
Who gets the ECTA certificate of origin, the Indian factory or the Australian importer?
The Indian exporter applies for it through the DGFT common portal and keeps the origin records. The Australian importer must hold the certificate, or a copy, when the goods are imported and claims preference on the import declaration.
Is GST still payable on leather shoes from India if ECTA removes the duty?
Yes. Australia charges 10% GST on the value of taxable importation whether or not duty applies. GST-registered businesses can generally claim it back as a GST credit, so the duty saving is the real gain.
Do leather jackets from India also enter Australia duty-free?
Yes. ECTA covers leather products in Chapter 42 as well as footwear, so India-origin leather jackets enter at 0% with a valid claim. Without one, leather apparel under 4203.10 pays a 10% general rate as of October 2026.
What happens if my ECTA certificate of origin is missing when the shipment lands?
Without a certificate held at import, the general rate applies, such as 5% on most leather shoes. ECTA certificates can be issued retrospectively, so ask your customs broker whether a later correction or refund claim is possible.
Sourcing Leather Footwear for Australia? Request a Quote
Australian brands, wholesalers, retailers and importers can send us the product category, leather type, target quantity per style, delivery city, preferred Incoterm and target in-store date. We supply buyers across India and export worldwide, and your
Include these details in your enquiry:
Product category and style (footwear, jacket, upholstery leather, hides or crust)
Leather type, finish and colour
Target quantity per style and colour
Delivery city in India or destination country, plus preferred Incoterm
Target delivery date and whether you need a sample before bulk
Contact Sanwas International
Mob: +91 8728858686
Address: 308 Leather Complex, Kapurthala Road, Jalandhar, Punjab 144002, India
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