Steam coal
Steam coal for energy and industrial use
HSN 2701 19 20 (Steam coal) is governed by compulsory pre-shipment registration under the Coal Import Monitoring System (CIMS) administered by the Directorate General of Foreign Trade (DGFT), with import permitted on a Free basis subject to policy condition no. 7 of Chapter 27. The Central Board of Indirect Taxes and Customs (CBIC) additionally mandates submission of specified additional qualifiers in import declarations for coking and non-coking coal under Chapter 2701, with effect from 15 December 2024.
- CIMS registration from DGFT
- Chapter 27 policy condition declaration from DGFT
- 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 pre-shipment registration on the Coal Import Monitoring System portal before the bill of entry is filed. Registration is mandatory for all steam coal imports and is a precondition to Free-import status under policy condition no. 7 of Chapter 27.DGFT Notification 49/15-20 dated 22-12-2020 · DGFT Notification 34/2023 dated 04-10-2023 · DGFT Notification 56/15-20 dated 28-01-2021
- 2Ensure the import declaration includes the mandatory additional qualifiers for non-coking coal (which includes steam coal) under Chapter 2701, as required with effect from 15 December 2024. Non-submission of these qualifiers renders the bill of entry non-compliant and risks out-of-charge denial.CBIC Circular 24/2024-Cus dated 20-11-2024
The most common error on this tariff line is filing the bill of entry without a valid CIMS registration number — either because registration lapsed between shipments or because the importer treated CIMS as a one-time formality rather than a per-consignment pre-shipment requirement. A consignment arriving without current CIMS registration is not eligible for out-of-charge even where duty is paid in full; detention and demurrage accrue until DGFT registration compliance is established.