Hard coke of coal

Hard coke of coal (low ash metallurgical coke)

DGFT CLEARANCE

HSN 2704 00 30 (Hard coke of coal) is governed by the ITC (HS) import policy administered by the Directorate General of Foreign Trade (DGFT), which classifies Low Ash Metallurgical Coke with ash content below 18% — including coke fines, coke breeze, and ultra-low phosphorous metallurgical coke — as Free for import. DGFT Notification 54/2025-26 dated 03-01-2026 is the operative instrument confirming this Free status.

What this is

HSN code

2704 00 30

Chapter

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

Primary regulator

DGFT · ITC (HS) Free import policy, Chapter 27 (Low Ash Metallurgical Coke)

Customs documentation

ITC (HS) policy declaration from DGFT
Ash content certificate from exporter

Compliance steps

1
Confirm that the consignment meets the Low Ash Metallurgical Coke specification — ash content below 18% — before filing the bill of entry. This threshold determines Free-import status; consignments with ash content at or above 18% do not qualify under the Free policy condition.
DGFT Notification 54/2025-26 dated 03-01-2026
2
Obtain and retain a laboratory-issued ash-content certificate from the exporter or an accredited testing laboratory to substantiate the sub-18% ash threshold at the bill of entry. The certificate supports the ITC (HS) policy declaration and enables customs out-of-charge without further DGFT referral.
DGFT Notification 54/2025-26 dated 03-01-2026

A word of counsel

The operative classification trap on this tariff line is assuming that all coke imported under HSN 2704 00 30 automatically qualifies as Free. The Free-import status is conditional on the ash content falling below 18%; failure to produce a credible ash-content certificate at the bill-of-entry stage will cause customs to treat the consignment as outside the notified Free category, triggering detention and potential referral to DGFT for policy compliance.

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Frequently asked

Does HSN 2704 00 30 require BIS certification?

No, hard coke of coal is not covered by any BIS Quality Control Order. Import is governed by the ITC (HS) policy administered by the Directorate General of Foreign Trade, with Free-import status confirmed under DGFT Notification 54/2025-26 for Low Ash Metallurgical Coke with ash content below 18%.

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

Yes. DGFT Notification 54/2025-26 dated 03-01-2026 explicitly includes coke fines, coke breeze, and ultra-low phosphorous metallurgical coke falling under ITC (HS) codes 27040020, 27040030, 27040040 and 27040090, provided the ash-content threshold below 18% is met.

What happens if the consignment's ash content is 18% or above?

Consignments with ash content at or above 18% do not qualify as Low Ash Metallurgical Coke under the Free-import notification; such goods fall outside the scope of DGFT Notification 54/2025-26 and are subject to the prevailing ITC (HS) policy condition for that category.

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