Other

Bituminous coal, other than coking coal

CIMS CLEARANCE

HSN 2701 12 90 (Other bituminous coal) 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 Notifications 08/2023 and 34/2023. Import is otherwise Free, but the CIMS registration is a mandatory pre-import requirement. Mandatory additional qualifiers in import declarations for coking and non-coking coal under Chapter 27 apply with effect from 15 December 2024 per Central Board of Indirect Taxes and Customs (CBIC) Circular 24/2024-Cus.

What this is

HSN code

2701 12 90

Chapter

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

Primary regulator

CIMS · DGFT policy condition 7, Chapter 27 (Coal Import Monitoring System)

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
Register the import on the Coal Import Monitoring System portal before filing the bill of entry. CIMS registration is compulsory under DGFT policy condition 7 of Chapter 27; an unregistered consignment is liable to detention at the customs station pending regularisation.
DGFT Notification 08/2023 dated 29-05-2023 · DGFT Notification 34/2023 dated 04-10-2023 · DGFT Notification 41/2015-20 dated 07-11-2022 · policy condition 7 of Chapter 27, ITC (HS)
2
Ensure the bill of entry includes the mandatory additional qualifiers for coking or non-coking coal classification under Chapter 2701, as required with effect from 15 December 2024. Non-compliance with the qualifier requirement triggers a CBIC mismatch flag at the first-check stage.
CBIC Circular 24/2024-Cus dated 20-11-2024

A word of counsel

The CIMS registration is a pre-import online step — not a document uploaded at the bill-of-entry stage — and importers frequently overlook the need to complete it before the vessel sails. A consignment arriving without a valid CIMS registration cannot be cleared and accrues demurrage and ground rent at the port while the registration is sought retrospectively. Separately, the mandatory additional-qualifier requirement introduced from 15 December 2024 is coal-type specific: misclassifying the coal as coking when it is non-coking, or vice versa, constitutes a misdeclaration in the import entry.

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Frequently asked

Does HSN 2701 12 90 require BIS certification?

No, bituminous coal is not covered by any BIS Quality Control Order. Import is governed by the Coal Import Monitoring System registration under DGFT policy condition 7 of Chapter 27, with CBIC additional-qualifier compliance at the bill-of-entry stage.

When did CIMS become operational and which DGFT notifications govern it?

CIMS has been effective from 1 April 2021, with online registration available from 15 February 2021; the governing notifications are DGFT Notifications 49/2015-20 dated 22-12-2020, 56/2015-20 dated 28-01-2021, and 41/2015-20 dated 07-11-2022, as updated by Notifications 08/2023 and 34/2023.

What are the mandatory additional qualifiers required for coal imports from 15 December 2024?

CBIC Circular 24/2024-Cus dated 20-11-2024 requires mandatory additional qualifiers in import declarations distinguishing coking coal from non-coking coal under Chapter 2701; the specific qualifier fields must be populated in the bill of entry system from 15 December 2024.

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