This research attempts to evaluate degree of protection in Indonesia s industrial sector by applying the concept of effective rate of protection (ERP). The theory of protection suggests that in a situation where distortions are absent tariff and non-tariff barriers will have a number of readily identifiable resource allocation effects. This research shows that industrial sectors are still far away from GATT which requires its members to decrease gradually tariffs particular industrial sectors since efforts to protect domestic market are not legally allowed by the GATT framework.