Other

Other coke and semi-coke of coal, lignite or peat

DGFT CLEARANCE

HSN 2704 00 90 (Other coke and semi-coke) is governed by the ITC (HS) import policy administered by the Directorate General of Foreign Trade (DGFT). Per DGFT Notification 54/2025-26 dated 03-01-2026, import 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 is Free.

What this is

HSN code

2704 00 90

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 test report from exporter

Compliance steps

1
Confirm that the imported coke falls within the Low Ash Metallurgical Coke definition — ash content below 18% — to qualify for the Free import status under this tariff line. Coke not meeting this specification may attract a different policy classification and should be verified against the applicable ITC (HS) chapter note before filing the bill of entry.
DGFT Notification 54/2025-26 dated 03-01-2026
2
Declare the product description and ash-content specification accurately on the bill of entry, supported by a laboratory test report or Certificate of Analysis from the exporter confirming ash content below 18%. Misclassification between the metallurgical coke sub-headings 27040020, 27040030, 27040040 and 27040090 can trigger a customs query or reassessment.
DGFT Notification 54/2025-26 dated 03-01-2026 · ITC (HS) Codes 27040020, 27040030, 27040040 and 27040090

A word of counsel

The most common error on this tariff line is importing coke that technically meets the ash-content threshold but is described generically on the commercial invoice — without explicit reference to ash percentage — leaving the proper officer unable to verify Free-policy eligibility without detention. Ensure the pre-shipment Certificate of Analysis is specific to the shipment lot and quotes the actual ash content figure; a generic product description alone is not sufficient documentary support under the DGFT Notification 54/2025-26 regime.

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Frequently asked

Does HSN 2704 00 90 require BIS certification?

No, coke and semi-coke products under this tariff line are not within the BIS Quality Control Order regime. Import is governed by the ITC (HS) policy administered by the Directorate General of Foreign Trade, with Free status 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 apply to all products under HSN 2704 00 90?

No. The Free status specifically applies to Low Ash Metallurgical Coke with ash content below 18%, including coke fines, coke breeze, and ultra-low phosphorous metallurgical coke; coke products outside this specification must be independently verified against the ITC (HS) policy.

Is HSN 2704 00 90 the only tariff line covered by DGFT Notification 54/2025-26 for metallurgical coke?

No. DGFT Notification 54/2025-26 covers Low Ash Metallurgical Coke across four ITC (HS) codes: 27040020, 27040030, 27040040, and 27040090; importers should confirm the correct 8-digit classification before filing the bill of entry.

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