Coking coal

Coking coal, other coal under CIMS registration

CIMS CLEARANCE

HSN 2701 19 10 (Coking coal) is subject to compulsory registration under the Coal Import Monitoring System (CIMS) administered by the Directorate General of Foreign Trade (DGFT), operative from 1 April 2021 under DGFT Notification 49/15-20. Import is otherwise free, but CBIC Circular 24/2024-CUS dated 20-11-2024 mandates additional qualifiers in import declarations for coking and non-coking coal under Chapter 2701 with effect from 15 December 2024.

What this is

HSN code

2701 19 10

Chapter

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

Primary regulator

CIMS · DGFT ITC (HS) policy condition 7 of Chapter 27 (Coal Import Monitoring System)

Customs documentation

CIMS registration certificate from DGFT
Chapter 27 additional qualifiers from CBIC
ITC (HS) policy condition 7 declaration

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 under the Coal Import Monitoring System before filing the bill of entry. Online CIMS registration is available at the DGFT portal; compliance with policy condition 7 of Chapter 27 as amended from time to time is mandatory for every consignment.
DGFT Notification 49/15-20 dated 22-12-2020 · DGFT Notification 34/23 dated 04-10-2023 · DGFT Notification 41/15-20 dated 07-11-2022 · DGFT Notification 56/15-20 dated 28-01-2021
2
Ensure the import declaration includes the mandatory additional qualifiers for coking and non-coking coal under Chapter 2701 as prescribed by CBIC Circular 24/2024-CUS. These qualifiers are compulsory at the bill-of-entry stage with effect from 15 December 2024; declarations without them will not receive out-of-charge.
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 an incomplete or absent CIMS registration number and simultaneously omitting the Chapter 2701 additional qualifiers mandated from 15 December 2024. Both failures are independently enforceable: the CIMS lapse triggers a policy-condition breach under DGFT, while the missing qualifiers attract a CBIC declaration deficiency, and either can result in consignment detention, demurrage, and ground rent while the importer remedies the defect retrospectively.

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Frequently asked

Does HSN 2701 19 10 require BIS certification?

No, coking coal falls outside 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 administered by DGFT under policy condition 7 of Chapter 27, with a CBIC declaration-qualifier overlay effective 15 December 2024.

When did CIMS registration become mandatory, and is online registration available?

CIMS has been operative from 1 April 2021; online registration was made available from 15 February 2021 per DGFT Notification 56/15-20 dated 28-01-2021, and the regime has been updated by DGFT Notifications 41/15-20 and 34/23.

What are the consequences of filing a bill of entry without the CBIC-mandated additional qualifiers for Chapter 2701 coal?

Declarations filed without the mandatory additional qualifiers required under CBIC Circular 24/2024-CUS from 15 December 2024 are treated as deficient import declarations, exposing the consignment to detention and demurrage until corrected.

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