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On April 28, 2026, Colombia’s Ministry of Commerce, Industry and Tourism issued Resolution No. 148, confirming the affirmative final determination in the first sunset review of anti-dumping duties on acrylic sheets (láminas de acrílico) originating from China. The measures will remain in force until 2031. This decision is particularly relevant for manufacturers and exporters of high-barrier optical films — especially those supplying to South American markets — as acrylic sheets serve as a key alternative substrate for premium barrier films.
On April 28, 2026, Colombia’s Ministry of Commerce, Industry and Tourism published Resolution No. 148, announcing the affirmative final ruling in the first sunset review of anti-dumping duties on acrylic sheets from China. The original anti-dumping measures, imposed following an earlier investigation, have been extended for five years, remaining effective through 2031. The product scope covers acrylic sheets classified under Colombian tariff subheading 3920.51.0000.
Direct Exporters of Acrylic Sheets to Colombia: These companies face continued tariff barriers when exporting acrylic sheets to Colombia, limiting market access and pricing flexibility. The extension confirms long-term trade friction rather than a temporary adjustment.
Optical Film Producers Using Acrylic as Substrate: Acrylic sheets are used as an alternative base material for high-performance barrier films — especially where optical clarity and dimensional stability are critical. With tariffs now locked in until 2031, downstream film producers may accelerate substitution toward certified alternatives, increasing demand for compliant optical-grade barrier films.
Suppliers of ISO 15106-3:2025–Certified Barrier Films: As Colombian and broader South American end-users seek tariff-avoiding alternatives, suppliers holding ISO 15106-3:2025 certification — which specifies test methods for water vapor transmission rate (WVTR) in high-barrier packaging films — may see increased inquiry and qualification activity from regional converters and brand owners.
Supply Chain Intermediaries Serving Latin American Markets: Distributors, customs brokers, and logistics providers supporting film or sheet imports into Colombia must update compliance documentation, tariff classifications, and origin verification protocols to reflect the confirmed continuation of duties — especially for mixed-material or laminated products where substrate origin affects classification.
While Resolution No. 148 confirms the extension, Colombia’s National Directorate of Taxes and Customs (DIAN) may issue supplementary notes on product scope interpretation — particularly regarding composite films or acrylic-coated substrates. Stakeholders should track DIAN bulletins over Q2–Q3 2026.
Manufacturers using acrylic as a functional or aesthetic layer in optical films should audit current formulations and identify whether any variants fall within the defined scope (e.g., solid acrylic sheets ≥ 0.5 mm thick). Where substitution is feasible, prioritize evaluation of ISO 15106-3:2025–compliant alternatives with documented WVTR performance below 10⁻⁶ g/m²/day.
The ruling itself does not mandate substitution — it only sustains existing duties. However, observable shifts in procurement behavior among South American display module assemblers and medical device packaging converters suggest early-stage demand migration. Companies should treat this as a structural signal, not an immediate compliance trigger.
End users in Colombia and neighboring markets increasingly require third-party test reports aligned with ISO 15106-3:2025. Suppliers should ensure lab certifications remain valid, test reports include full environmental conditioning parameters (23°C/50% RH), and traceability records support batch-level claims.
Observably, this sunset review outcome functions less as a new regulatory development and more as a formal confirmation of entrenched trade conditions. Analysis shows that the five-year extension reflects Colombia’s consistent application of trade defense instruments in polymer-based intermediate goods — not an escalation, but a consolidation. From an industry perspective, the decision amplifies the strategic value of certification-ready barrier film platforms, particularly where optical performance and moisture barrier coexist. It is better understood as a catalyst for supply chain recalibration than as a standalone trade barrier event.
Current attention should focus on how quickly — and through which channels — South American buyers translate tariff pressure into qualified alternative sourcing. That transition remains underway and merits ongoing tracking, rather than being assumed as complete or uniform across sectors.

Conclusion: This ruling reaffirms long-term tariff exposure for Chinese acrylic sheet exporters to Colombia while simultaneously elevating the commercial relevance of certified optical barrier films in the region. It is best interpreted not as a discrete trade action, but as a reinforcing element within broader regional sourcing trends — one that underscores the growing importance of standardized performance validation over commodity-grade material substitution.
Source: Colombia’s Ministry of Commerce, Industry and Tourism, Resolution No. 148, published April 28, 2026.
Additional monitoring required: Implementation notices from Colombia’s National Directorate of Taxes and Customs (DIAN) regarding scope clarification and classification guidance — expected mid-2026.
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