Anthracite
Anthracite coal, hard coal for import
HSN 2701 11 00 (Anthracite) is subject to compulsory registration under the Coal Import Monitoring System (CIMS) administered by the Directorate General of Foreign Trade (DGFT) under policy condition 7 of Chapter 27, as amended by DGFT Notification 49/2015-20 dated 22-12-2020 and DGFT Notification 34/2023 dated 04-10-2023. Import is otherwise free, but the CIMS registration is a mandatory pre-import obligation operative from 01 April 2021. Central Board of Indirect Taxes and Customs (CBIC) Circular 24/2024-Cus dated 20-11-2024 additionally requires mandatory additional qualifiers in the import declaration for coking and non-coking coal under Chapter 2701, with effect from 15 December 2024.
- CIMS registration from DGFT
- Chapter 27 policy declaration to CBIC
- Additional qualifiers declaration from CBIC
Procedural directions for customs clearance are issued by: Directorate General of Foreign Trade, Central Board of Indirect Taxes and Customs.
- 1Complete online registration under the Coal Import Monitoring System before importing. The CIMS portal has been live since 15 February 2021 and registration is mandatory under policy condition 7 of Chapter 27; an import declaration filed without a valid CIMS registration is non-compliant and liable to customs hold.DGFT Notification 49/2015-20 dated 22-12-2020 · DGFT Notification 56/2015-20 dated 28-01-2021 · DGFT Notification 41/2015-20 dated 07-11-2022 · DGFT Notification 34/2023 dated 04-10-2023
- 2Ensure the bill of entry includes mandatory additional qualifiers for coking or non-coking coal as prescribed under CBIC Circular 24/2024-Cus. This requirement applies to all Chapter 2701 coal import declarations with effect from 15 December 2024; declarations lacking the qualifiers will be rejected at the assessment stage.CBIC Circular 24/2024-Cus dated 20-11-2024
The most common error on this tariff line is conflating CIMS registration — a pre-import self-reporting obligation — with a licence or permit that customs will independently verify upstream. CIMS registration must be obtained and the registration number quoted in the import declaration before the bill of entry is filed; a consignment arriving at port without a current CIMS registration is detained pending compliance, accumulating demurrage and ground rent. The addition of mandatory coking/non-coking qualifiers from 15 December 2024 is a separate CBIC overlay: failure to include the correct qualifier triggers a misdeclaration finding independent of the CIMS status.