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Peraturan ini diterbitkan sebagai langkah pemerintah Indonesia dalam memenuhi kewajiban sebagai anggota World Trade Organization untuk menciptakan tatanan perdagangan yang adil. Kebijakan ini didasarkan pada hasil penyelidikan Komite Antidumping Indonesia yang menemukan bukti praktik dumping atas impor produk kertas karton dupleks dari Republik Korea, Malaysia, dan Taiwan yang menyebabkan kerugian bagi industri dalam negeri.

Secara substansial, peraturan ini menetapkan pengenaan Bea Masuk Antidumping (BMAD) terhadap impor produk kertas karton dupleks dengan spesifikasi kertas karton multilapis, berat 210 hingga 450 gram/sqm, dengan permukaan atas berwarna putih dan permukaan belakang berwarna abu-abu, yang termasuk dalam pos tarif ex4810.32.90 dan ex4810.92.90. Pengenaan BMAD ini bersifat tambahan di luar bea masuk umum (most favoured nation) atau bea masuk preferensi yang berlaku. Besaran tarif BMAD ditetapkan secara spesifik berdasarkan negara asal dan produsen/perusahaan eksportir sebagaimana tercantum dalam lampiran peraturan.

Dalam rangka pengawasan, importir diwajibkan menyertakan dokumen Certificate of Analysis (CoA) yang memuat informasi tingkat kecemerlangan (brightness) produk saat penyampaian pemberitahuan pabean. Pejabat bea dan cukai berwenang melakukan penelitian atas dokumen tersebut sebagai dasar penentuan pengenaan BMAD, tanpa mengurangi kewenangan pemeriksaan pabean secara umum.

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REGULATION OF THE MINISTER OF FINANCE OF THE REPUBLIC OF INDONESIA
NUMBER 40 OF 2026
ON
IMPOSITION OF ANTI-DUMPING IMPORT DUTY ON IMPORTS OF DUPLEX PAPERBOARD PRODUCTS FROM THE REPUBLIC OF KOREA, MALAYSIA, AND TAIWAN

WITH THE BLESSINGS OF GOD ALMIGHTY

THE MINISTER OF FINANCE OF THE REPUBLIC OF INDONESIA,

Considering :

that Indonesia as a member state of the World Trade Organization is obligated to play an active role in realizing a fair world trade order;
that in accordance with the provisions of Article 2 paragraph (1) of Government Regulation Number 34 of 2011 on Anti-Dumping Measures, Countervailing Measures, and Trade Safeguard Measures, imported goods may be subject to anti-dumping import duty in addition to import duty if the export price of the imported goods is lower than their normal value and causes injury;
that in accordance with the results of the investigation by the Indonesian Anti-Dumping Committee, evidence of dumping has been found on imports of duplex paperboard products originating from the Republic of Korea, Malaysia, and Taiwan, thereby causing injury to the domestic industry, and a causal link has been found between the dumping and the injury experienced by the domestic industry;
that based on the considerations as referred to in letter a, letter b, and letter c, and to implement the provisions of Article 23D paragraph (2) of Law Number 17 of 2006 on Amendment to Law Number 10 of 1995 on Customs, it is necessary to establish a Regulation of the Minister of Finance on the Imposition of Anti-Dumping Import Duty on Imports of Duplex Paperboard Products from the Republic of Korea, Malaysia, and Taiwan;

Bearing in Mind :

Article 17 paragraph (3) of the 1945 Constitution of the Republic of Indonesia;
Law Number 10 of 1995 on Customs (State Gazette of the Republic of Indonesia of 1995 Number 75, Supplement to State Gazette of the Republic of Indonesia Number 3612) as amended by Law Number 17 of 2006 on Amendment to Law Number 10 of 1995 on Customs (State Gazette of the Republic of Indonesia of 2006 Number 93, Supplement to State Gazette of the Republic of Indonesia Number 4661);
Law Number 39 of 2008 on State Ministries (State Gazette of the Republic of Indonesia of 2008 Number 166, Supplement to State Gazette of the Republic of Indonesia Number 4916) as amended by Law Number 61 of 2024 on Amendment to Law Number 39 of 2008 on State Ministries (State Gazette of the Republic of Indonesia of 2024 Number 225, Supplement to State Gazette of the Republic of Indonesia Number 6994);
Government Regulation Number 34 of 2011 on Anti-Dumping Measures, Countervailing Measures, and Trade Safeguard Measures (State Gazette of the Republic of Indonesia of 2011 Number 66, Supplement to State Gazette of the Republic of Indonesia Number 5225);
Presidential Regulation Number 158 of 2024 on the Ministry of Finance (State Gazette of the Republic of Indonesia of 2024 Number 354);
Minister of Finance Regulation Number 124 of 2024 on the Organization and Work Procedure of the Ministry of Finance (State Gazette of the Republic of Indonesia of 2024 Number 1063) as amended by Minister of Finance Regulation Number 117 of 2025 on Amendment to Minister of Finance Regulation Number 124 of 2024 on the Organization and Work Procedure of the Ministry of Finance (State Gazette of the Republic of Indonesia of 2025 Number 1208);

HAS DECIDED:

To establish :

REGULATION OF THE MINISTER OF FINANCE ON THE IMPOSITION OF ANTI-DUMPING IMPORT DUTY ON IMPORTS OF DUPLEX PAPERBOARD PRODUCTS FROM THE REPUBLIC OF KOREA, MALAYSIA, AND TAIWAN.

Article 1

In this Minister of Finance Regulation, Anti-Dumping Import Duty means a state levy imposed on dumped goods that cause injury.

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