What is the import duty for HS 42032910?

Import duty for HS 42032910 is 12.5% MFN, plus PPN (VAT) of 12%. Free Trade Agreement preferential rates may further reduce the MFN rate.

Does HS 42032910 require an import licence (Lartas)?

HS 42032910 is not currently on Indonesia's Lartas restricted-goods list, so no sector-specific import permit is required beyond the standard customs filing.

Can a foreign company import HS 42032910 without an Indonesian entity?

Yes. Indonesia requires the importer of record (IOR) to hold an API licence; foreign companies typically use a third-party IOR service like Kickrate to import without setting up a PT PMA entity. The IOR holds the API licence, files customs documents, and settles duty — you stay the owner of the merchandise.

What documents are required to import HS 42032910?

For standard commercial imports of HS 42032910, the primary document filed is BC 2.0 (Pemberitahuan Impor Barang / PIB) via the CEISA system, supported by a commercial invoice, packing list, bill of lading or airway bill, certificate of origin (when claiming FTA preference), and a Lartas import licence (when applicable). The IOR assembles and files this package.

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HS 42032910Chapter 42

Articles of apparel and clothing accessories, of leather or of composition leather — Protective work gloves

This HS classification includes gloves, mittens, and mitts categorized as protective work gloves. The MFN duty rate is 12.50%, with a VAT of 12% applied on 11/12 of the taxable base. No PPH rates apply. There are 20 FTAs available for this classification. Commercial imports require a licensed consignee (Importer of Record).

Duty12.5%Value Added Tax (PPN)12%0% FTA available

HS 42032910 — Articles of apparel and clothing accessories, of leather or of composition leather — Protective work gloves

Duties & Taxes

Source: Indonesia INSW

Import Duty

Bea Masuk (BM MFN)

12.5%

Applied on the CIF value of goods. This is the base customs duty set by Indonesia Ministry of Finance. May be reduced to 0% under a Free Trade Agreement.

Value Added Tax

Pajak Pertambahan Nilai (PPN)

12%

Applied on the taxable base (CIF + import duty). Indonesia uses a special calculation: the tax base is adjusted to 11/12 of the import value before applying the 12% rate.

Income Tax

Pajak Penghasilan (PPH)

—

Advance income tax collected at import. Rate depends on whether the importer holds an API license: 2.5% with license, 7.5% without. Using an Importer of Record qualifies for the lower rate.

Import Cost Calculator

HS 42032910· Estimate your total landed cost

Origin Country

Shipment Value (CIF)

$USD

Exchange Rate

1 USD =IDR

How are you importing?

Select origin country and enter shipment value

Free Trade Agreement Rates for HS 42032910

MFN rate: 12.5%

Duty-free import available under 10 agreements. Select your origin country above to see applicable rates.

Agreement	Rate	Saving	Status
IACEPA Indonesia-Australia Comprehensive Economic Partnership Agreement	0%	-12.5%	active
RCEP-Japan Regional Comprehensive Economic Partnership Agreement - Japan	0%	-12.5%	active
RCEP-Korea Regional Comprehensive Economic Partnership Agreement - Korea	0%	-12.5%	active
RCEP-NZ Regional Comprehensive Economic Partnership Agreement - New Zealand	0%	-12.5%	active
IJEPA Indonesia - Japan Economic Partnership Agreement	0%	-12.5%	active

Articles of apparel and clothing accessories, of leather or of composition leather — Protective work gloves

Duties & Taxes

Import Duty

Value Added Tax

Income Tax

Import Cost Calculator

Free Trade Agreement Rates for HS 42032910

Customs path & forms

Standard import path

Bonded zone path

Free Trade Zone path (Batam / Bintan / Karimun)

Special Economic Zone path (KEK)

Related HS Codes in Chapter 42

Need a consignee for this import?