Coke and semi-coke of lignite or of peat

Coke and semi-coke of lignite or peat

DGFT CLEARANCE

HSN 2704 00 20 (Coke and semi-coke of lignite or of peat) is governed by the ITC (HS) import policy administered by the Directorate General of Foreign Trade (DGFT). Low Ash Metallurgical Coke with ash content below 18% — including coke fines, coke breeze, and ultra-low phosphorous metallurgical coke — is classified as Free under DGFT Notification 54/2025-26 dated 03-01-2026.

What this is

HSN code

2704 00 20

Chapter

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

Primary regulator

DGFT · ITC (HS) import policy, Chapter 27

Customs documentation

Import policy declaration from DGFT
Ash-content certificate from exporter

Compliance steps

1
Verify that the imported coke qualifies as Low Ash Metallurgical Coke with ash content below 18% to attract the Free import classification. Consignments of coke or semi-coke not meeting this ash-content threshold may fall outside the Free category and attract further DGFT policy scrutiny.
DGFT Notification 54/2025-26 dated 03-01-2026 · ITC (HS) Codes 27040020, 27040030, 27040040 and 27040090
2
Obtain a certificate from the exporter or an accredited laboratory confirming ash content and phosphorous specification before filing the bill of entry. Upload all supporting technical declarations in e-Sanchit to enable customs out-of-charge verification.
DGFT Notification 54/2025-26 dated 03-01-2026

A word of counsel

The single most common error on this tariff line is assuming all coke imports under HSN 2704 00 20 are unconditionally Free without verifying the ash-content threshold. The Free classification is conditional on ash content below 18%; consignments exceeding this threshold are not covered by the DGFT Notification 54/2025-26 exemption and may be detained at the bill-of-entry stage pending policy clarification or re-export.

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Frequently asked

Does HSN 2704 00 20 require BIS certification?

No, coke and semi-coke of lignite or peat is not covered by any BIS Quality Control Order. Import is governed by the ITC (HS) import policy administered by the Directorate General of Foreign Trade, with the Free classification applicable to Low Ash Metallurgical Coke having ash content below 18% per DGFT Notification 54/2025-26.

Does the Free import status under DGFT Notification 54/2025-26 extend to coke fines and coke breeze?

Yes. DGFT Notification 54/2025-26 dated 03-01-2026 explicitly includes coke fines, coke breeze, and ultra-low phosphorous metallurgical coke within the Free category, provided the ash-content condition below 18% is satisfied.

What happens if the ash content of the imported coke exceeds 18%?

Consignments with ash content at or above 18% fall outside the specific Free classification granted by DGFT Notification 54/2025-26 and may be subject to separate ITC (HS) policy conditions, potentially requiring further DGFT authorisation before out-of-charge is granted.

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