Summary
Indonesia's Ministry of Finance has issued Regulation No. 14 of 2026 (PMK 14/2026) imposing Anti-Dumping Import Duties (BMAD) on imports of Biaxially Oriented Polyethylene Terephthalate (BOPET) products from India, China, and Thailand. The regulation was promulgated on 1 April 2026 and entered into force three days later on 4 April 2026, with a five-year enforcement period through 29 October 2029.
Legal Basis
The legal basis for imposing BMAD comes from Article 23B of Law No. 17 of 2006, which amended Law No. 10 of 1995 on Customs. This article empowers the government to impose additional import duties on goods priced below their normal value when such imports injure domestic industry.
The Indonesian Anti-Dumping Committee (KADI) previously investigated BOPET imports from the three countries. The findings confirmed dumping practices that caused material injury to local producers. Based on KADI's recommendation, the Minister of Finance set the BMAD rates through PMK 14/2026 as a safeguard measure for domestic industry.
Products and Tariff Lines Covered
BOPET is a thin biaxially oriented plastic film made from polyethylene terephthalate, widely used in food packaging, labels, electrical insulation, and photographic film. PMK 14/2026 targets BOPET products falling under three Harmonized System (HS) tariff lines: ex3920.62.10, ex3920.62.91, and ex3920.62.99.
The ex prefix means BMAD applies only to specific items within those tariff lines, not the entire category. Customs officers verify product specifications during the documentation review for each import.
Rates by Producer
PMK 14/2026 sets differential rates for each producer, ranging from 2.6 percent to 7.1 percent of customs value. Eleven companies appear on the list: five producers from India, two from China, and four from Thailand.
Producers not on the list are subject to the highest residual rate. This prevents importers from circumventing the measure by switching to other suppliers from the same country.
Calculation and Payment
BMAD is calculated as the applicable rate multiplied by customs value (CIF). It applies in addition to the Most Favoured Nation (MFN) import duty and does not replace the regular customs duty. The total levy at importation therefore consists of MFN duty plus BMAD plus 12 percent import VAT and Article 22 income tax for importers without an Import Identification Number (API).
Payment is processed through the Customs Service Computerization System (SKP) alongside other duties when filing the Import Goods Declaration (PIB).
Implications for Importers
Importers of BOPET from India, China, and Thailand must prepare additional documentation, including a certificate of origin that names the producer, to apply the correct BMAD rate. Sourcing from producers outside the three countries, or from producers within them who are not subject to BMAD, offers an alternative procurement strategy.
For domestic BOPET producers, the five-year window opens a more competitive market position.
Legal References
Law No. 17 of 2006 amending Law No. 10 of 1995 on Customs, Article 23B. PMK No. 14 of 2026 on Anti-Dumping Duty Imposition on BOPET Imports from India, China, and Thailand. Official source: JDIH Kemenkeu (https://jdih.kemenkeu.go.id/dok/pmk-14-tahun-2026).