Anti-Dumping Duty on Decor Paper Extended to 2027
The Ministry of Finance has further amended the existing anti-dumping duty notification applicable to Decor Paper under Notification No. 77/2021-Customs (ADD), dated 27 December 2021.
Through Notification No. 23/2026-Customs (ADD), dated 22 September 2026, the Central Government has extended the period during which the anti-dumping duty will remain in force. The duty will now continue up to and inclusive of 26 March 2027, unless it is revoked, superseded or amended earlier.
The amendment is relevant for importers dealing with the covered Decor Paper products, particularly those originating in or exported from China PR.
What Has Changed Under the New Notification?
The latest notification inserts a new Paragraph 3 into Notification No. 77/2021-Customs (ADD).
The inserted provision states that, notwithstanding the earlier validity provision, the anti-dumping duty imposed under the notification will remain in force up to and including 26 March 2027, unless an earlier action revokes, supersedes or amends the duty.
Key Details
| Particular | Details |
|---|---|
| Latest Notification | 23/2026-Customs (ADD) |
| Notification Date | 22 September 2026 |
| Principal Notification | 77/2021-Customs (ADD) |
| Principal Notification Date | 27 December 2021 |
| Product | Decor Paper |
| Relevant Country | China PR |
| Extended Validity | Up to and inclusive of 26 March 2027 |
| Earlier Amendment | 19/2025-Customs (ADD), dated 24 June 2025 |
What Is the Impact on Importers?
Importers should take the extended validity of the anti-dumping duty into account when assessing the landed cost of covered Decor Paper imports.
Businesses importing the subject goods should review their product classification, country of origin, applicable duty requirements and commercial costing before undertaking imports.
The extension does not mean that the duty applies indefinitely. The notification specifically provides that the anti-dumping duty will remain in force until 26 March 2027, unless it is revoked, superseded or amended earlier.
Review the Applicable Duty Structure
The original Notification No. 77/2021-Customs (ADD) was subsequently amended by Notification No. 19/2025-Customs (ADD) dated 24 June 2025.
The 2025 amendment followed a mid-term review concerning the anti-dumping duty on Decor Paper originating in or exported from China PR and revised the applicable duty structure.
Therefore, importers should not rely only on the original 2021 notification when determining the applicable treatment. The subsequent amendments should also be considered.
What Should Importers Check?
Businesses importing Decor Paper should consider the following:
- Verify whether the imported product falls within the scope of the anti-dumping duty notification.
- Check the applicable Customs tariff classification.
- Verify the country of origin and country of export.
- Review the latest applicable duty structure under the amended notification.
- Factor the applicable anti-dumping duty into import costing.
- Monitor further amendments or changes before the expiry date.
Note:
Notification No. 23/2026-Customs (ADD), dated 22 September 2026, does not introduce a new anti-dumping duty framework. It amends Notification No. 77/2021-Customs (ADD) by inserting a provision extending the validity of the existing anti-dumping duty up to and including 26 March 2027, unless revoked, superseded or amended earlier.
The principal notification was originally issued on 27 December 2021 and was last amended before this notification through Notification No. 19/2025-Customs (ADD), dated 24 June 2025.
Conclusion
The Government has extended the validity of the anti-dumping duty imposed under Notification No. 77/2021-Customs (ADD) on covered Decor Paper imports from China PR.
Under Notification No. 23/2026-Customs (ADD), the duty will remain in force up to and including 26 March 2027, unless changed earlier through revocation, supersession or amendment.
Importers should review the latest notification and applicable duty structure when planning covered Decor Paper imports and calculating their customs costs.
Notification Reference:
Customs
Notification No. 23/2026-Customs (ADD)
22/09/2026