HS Code for Medical Gloves (Cambodia (GDCE))
PRIMARY CLASSIFICATION RESULT (Cambodia (GDCE))
The HS code for Medical Gloves is 4015.12 (Gloves, mittens and mitts, Of a kind used for medical, surgical, dental or veterinary purposes). The Cambodia MFN duty rate is 7%. [Official Source].
Classification guidance note.
Medical Gloves (HS 4015.12) Import Duty & Tax by Country (2026)
| Country / Region | Customs Authority | MFN Duty Rate | Import Tax / VAT | Valuation Basis | Duty Schedule Link |
|---|---|---|---|---|---|
| United States | U.S. Customs and Border Protection | 14% | None (US has no federal VAT; state sales tax applies) | FOB Value (Export Port) | United States Tariff Line → |
| European Union | European Commission DG TAXUD | 0.00 % | 19%–25% Member State Import VAT | CIF Value (Cost + Freight + Insurance) | European Union Tariff Line → |
| United Kingdom | HM Revenue & Customs | 2.00 % | 20% Standard UK VAT (EAD / CDS) | CIF Value (Cost + Freight + Insurance) | United Kingdom Tariff Line → |
| Canada | Canada Border Services Agency | 6.50 % | 5% GST (+ 0%–10% PST/HST) | FOB Value (Export Port) | Canada Tariff Line → |
| Mexico | Servicio de Administración Tributaria | 15.00 % | 16% IVA (+ DTA processing fee) | CIF Value (Cost + Freight + Insurance) | Mexico Tariff Line → |
| China | General Administration of Customs China | 12.00 % | 13% Standard Import VAT (+ Consumption Tax) | CIF Value (Cost + Freight + Insurance) | China Tariff Line → |
| Japan | Japan Customs | Free | 10% Japanese Consumption Tax (JCT) | CIF Value (Cost + Freight + Insurance) | Japan Tariff Line → |
| India | Central Board of Indirect Taxes and Customs | 10.00% | 18% IGST (+ 10% Social Welfare Surcharge) | CIF Value (+ Landing Charges) | India Tariff Line → |
| Australia | Australian Border Force | 5.00% | 10% Goods and Services Tax (GST) | FOB Value (Export Port) | Australia Tariff Line → |
| Germany | Bundeszollverwaltung | 0.00 % | 19% Einfuhrumsatzsteuer (EUSt) | CIF Value (Cost + Freight + Insurance) | Germany Tariff Line → |
Candidate Subheadings & Disambiguation Matrix
| HS Subheading | WCO Subheading Description | Disambiguation Rule / Notes | Action |
|---|---|---|---|
| 4015.12 | Gloves, mittens and mitts, Of a kind used for medical, surgical, dental or veterinary purposes | Gloves, mittens and mitts, Of a kind used for medical, surgical, dental or veterinary purposes | View 4015.12 → |
Official Primary Sources & Authority References
General Department of Customs and Excise (GDCE) ↗
Official Cambodia Cambodia GDCE Customs Tariff 2026 schedule for Medical Gloves.
GDCE Customs Advance Ruling System ↗
Official Cambodia customs classification advance rulings database.
WCO Nomenclature ↗
World Customs Organization international 6-digit Harmonized System standard.
Medical Gloves Frequently Asked Questions (FAQ)
What is the official 6-digit HS code for Medical Gloves?
The primary 6-digit Harmonized System (HS) code for Medical Gloves is HS 4015.12 (Gloves, mittens and mitts, Of a kind used for medical, surgical, dental or veterinary purposes).
What is the Cambodia (GDCE) general import duty for Medical Gloves?
Under the Cambodia GDCE Customs Tariff 2026, representative MFN general duty rates for Medical Gloves under HS 4015.12 are 7%.
Are there alternative candidate subheadings for Medical Gloves?
Yes. Depending on state (green vs. roasted, decaffeinated vs. non-decaffeinated, raw vs. processed), alternative subheadings include 401512.
What mandatory import documents are required for Medical Gloves?
Commercial Invoice, Packing List, Bill of Lading, and Partner Government Agency permits where applicable.
Does de minimis duty-free exemption apply to Medical Gloves?
Eligible shipments enter duty-free under statutory destination thresholds.
How are merchandise processing and customs fees calculated for Medical Gloves?
Import fees are assessed on entered customs value under destination regulations.
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