Soft coke of coal

Soft coke of coal, low ash metallurgical coke

DGFT CLEARANCE

HSN 2704 00 40 (Soft coke of coal) is governed by the ITC (HS) import policy administered by the Directorate General of Foreign Trade (DGFT). Imports of Low Ash Metallurgical Coke with ash content below 18%, including coke fines, coke breeze, and ultra-low phosphorous metallurgical coke under this tariff line, are classified as Free under DGFT Notification 54/2025-26 dated 03-01-2026.

What this is

HSN code

2704 00 40

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

Customs documentation

Import declaration from DGFT
Ash content certificate from exporter

Compliance steps

1
Confirm that the imported soft coke qualifies as Low Ash Metallurgical Coke with ash content below 18% before filing the bill of entry. This product category — including coke fines, coke breeze, and ultra-low phosphorous metallurgical coke under ITC (HS) codes 27040020, 27040030, 27040040 and 27040090 — attracts the Free import policy classification.
DGFT Notification 54/2025-26 dated 03-01-2026
2
Obtain and retain a Certificate of Analysis from the foreign supplier confirming ash content below 18% to substantiate the Free-policy classification at the bill of entry. A consignment that fails to meet the ash-content threshold may be reclassified under a different policy condition, attracting Restricted-import enforcement.
DGFT Notification 54/2025-26 dated 03-01-2026

A word of counsel

The most common error on this tariff line is assuming that all coke varieties under HSN 2704 00 40 are automatically Free without verifying the ash-content threshold. The Free classification is conditional on ash content below 18%; consignments that do not meet this specification may not qualify under the Low Ash Metallurgical Coke category, and a misclassification at the bill of entry invites examination, detention, and potential ITC (HS) policy enforcement by DGFT.

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Frequently asked

Does HSN 2704 00 40 require BIS certification?

No, soft 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, and the product qualifies as Free under DGFT Notification 54/2025-26 dated 03-01-2026, subject to the ash-content condition.

What is the ash-content threshold that determines the Free import classification?

The Free import policy applies to Low Ash Metallurgical Coke with ash content strictly below 18%, covering coke fines, coke breeze, and ultra-low phosphorous metallurgical coke under ITC (HS) codes 27040020, 27040030, 27040040 and 27040090 per DGFT Notification 54/2025-26.

Does the Free import classification apply to all product variants under this HSN, including coke fines and coke breeze?

Yes, provided the ash content is below 18%; coke fines, coke breeze, and ultra-low phosphorous metallurgical coke are each explicitly included in the Free classification under DGFT Notification 54/2025-26 dated 03-01-2026.

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