Coking coal

Bituminous coking coal, CIMS-registered coal imports

CIMS CLEARANCE

HSN 2701 12 10 (Coking coal) is subject to compulsory registration under the Coal Import Monitoring System (CIMS) administered by the Directorate General of Foreign Trade (DGFT), with import permitted as Free subject to policy condition no. 7 of Chapter 27. Central Board of Indirect Taxes and Customs (CBIC) mandatory additional qualifiers in the import declaration, effective 15 December 2024, apply as a concurrent customs overlay.

What this is

HSN code

2701 12 10

Chapter

27 · Mineral fuels, mineral oils and products of their distillation; bituminous substances; mineral waxes

Primary regulator

CIMS · ITC (HS) Free import with CIMS registration, Chapter 27 policy condition 7

Customs documentation

CIMS registration from DGFT
Additional qualifiers declaration from CBIC
ITC (HS) policy condition compliance

Applicable Partner Government Agencies

CIMSCIMS·Chip Import Monitoring System

Procedural directions for customs clearance are issued by: Directorate General of Foreign Trade, Central Board of Indirect Taxes and Customs.

Compliance steps

1
Complete online registration under the Coal Import Monitoring System before shipping. CIMS registration has been operative from 1 April 2021 and the online portal has been live from 15 February 2021; an import declaration without a valid CIMS registration is non-compliant with policy condition no. 7 of Chapter 27.
DGFT Notification 08/2023 dated 29-05-2023; DGFT Notification 34/2023 dated 04-10-2023; DGFT Notification 41/15-20 dated 07-11-2022; DGFT Notification 56/15-20 dated 28-01-2021; DGFT Notification 49/15-20 dated 22-12-2020
2
Ensure the import declaration includes the mandatory additional qualifiers for coking and non-coking coal under Chapter 27, with effect from 15 December 2024. Non-inclusion of the prescribed qualifiers renders the bill of entry deficient and liable to detention pending correction.
CBIC Circular 24/2024-Cus dated 20-11-2024

A word of counsel

The most common error on this tariff line is filing the bill of entry with a valid CIMS registration number but omitting the mandatory additional qualifiers introduced by CBIC Circular 24/2024-Cus with effect from 15 December 2024. The CIMS registration and the CBIC declaration qualifier are independent compliance requirements — a complete CIMS record does not cure a deficient import declaration, and consignments with incomplete qualifiers face detention and demurrage at port until the corrected declaration is accepted.

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Frequently asked

Does HSN 2701 12 10 require BIS certification?

No, coking coal is not within the BIS Quality Control Order regime; no BIS QCO covers this product family. Import is governed by compulsory registration under the Coal Import Monitoring System under DGFT policy condition no. 7 of Chapter 27, with a CBIC mandatory-qualifiers overlay effective 15 December 2024.

When did the CIMS registration requirement become operative, and how is registration completed?

CIMS has been effective from 1 April 2021, with the online registration portal available from 15 February 2021 per DGFT Notification 56/15-20 dated 28-01-2021; registration is completed through the DGFT portal before the consignment is shipped.

What are the mandatory additional qualifiers required under CBIC Circular 24/2024-Cus?

CBIC Circular 24/2024-Cus dated 20-11-2024 mandates specific additional qualifiers in import declarations for coking and non-coking coal under Chapter 2701, effective 15 December 2024; the prescribed qualifier fields must be populated at the bill-of-entry stage for all such consignments.

Last verified against gazette notifications: 2026-05-16. Source: CIMS / DGFT / CBIC / Indian Customs CUSDATA.