In these days, people are engaging in international business due to its massive opportunities and popularity that are mutually benefits for both countries exporter and importer respectively. Numbers of companies have gain profit by engaging in international trade through export and import activity. The plastic industry in Indonesia will keep growing as the usage of plastic has been overly being used. It has been regarded by most people as the central component of Indonesia’s downstream industries. This research is analyzing about PT. Karya Mandiri Guna decision to import polycarbonate sheet. PT. Karya Mandiri Guna is a company that is distributing polycarbonate, a type of thermoplastic that are mainly used for to produce variety of materials that are mainly for crash and heat resistance. PT. Karya Mandiri Guna has been engaging in international trade for years by imports their product from China. The research was organized by interviewing the owner of PT. Karya Mandiri Guna. The interview shows that the company imports its product because producing polycarbonate in Indonesia it is time consuming, lacking of the necessary materials, and the need for huge amount of investment.