Subheading · Chapter 27 · Section V, Mineral products
HS 2701 12Bituminous coal
Mineral fuels, mineral oils and products of their distillation; bituminous substances; mineral waxes › Coal; briquettes, ovoids and similar solid fuels manufactured from coal
- Customs duty
- 5%
- 2 tariff items
- GST now
- 18%
- No compensation cess
- Import policy
- Free
- Export policy
- Free
- Unit
- kg
- Duty in China
- 3% to 6%
- On Indian goods
Codes under this subheading
2 codes. Duty and GST are set on the 8-digit tariff items; open the one that describes your goods.
| Code | Description | Customs duty | GST now | Unit |
|---|---|---|---|---|
| 2701 12 10 | Coking coal | 5% | 18% | kg |
| 2701 12 90 | Other | 5% | 18% | kg |
Importing into India
Duty is set on each 8-digit tariff item: open one of the codes above. Basic customs duty across its 2 tariff items: 5%. The rules below cover this whole code.
Anti-dumping, countervailing and safeguard duty
None in force on this code as on 20 Oct 2026.
Import policy (DGFT ITC(HS)) of its tariff items
- Free: 2 tariff items
GST
IGST on imports is the GST rate. Rates changed on 22 September 2025.
- Now 18%.
- Until 21 September 2025 5%.
- Change: Up.
- No compensation cess.
The rules that set it now
| Notification | Goods | Rate |
|---|---|---|
| 9/2025-Integrated Tax (Rate)Schedule II, S.No. 23 | Coal; briquettes, ovoids and similar solid fuels manufactured from coal | 18% |
History
| Period | Rate | Notification |
|---|---|---|
| Until 21 Sep 2025 | 5% | 1/2017-Central Tax (Rate) |
| From 22 Sep 2025 | 18% | 9/2025-Integrated Tax (Rate) |
Exporting from India
Export duty
Nil. The Second Schedule to the Customs Tariff Act does not list these goods, so no export duty is charged.
Duty drawback (All Industry Rates)
| Drawback item | Goods | Rate | Cap |
|---|---|---|---|
| 2701 | Coal; Briquettes, ovoids and similar solid fuels manufactured from coal | Nil | — |
Drawback items follow the 4-digit heading, not the 8-digit code: claim the one that describes your goods. Rates of notification 77/2023-Customs (N.T.) as amended, in force on 20 Oct 2026.
Export policy (DGFT ITC(HS) Schedule 2) of its tariff items
- Free: 2 tariff items
What buyers pay abroad: import duty in the US, UK, EU and Australia for 2701 12, and China's below.
China: the same goods (2701 12)
China shares the first 6 digits with India and splits them into 10-digit codes of its own: 2 in force under 2701 12. Exporters see what China charges Indian goods; importers see the rebate and licences their Chinese supplier deals with.
| China code | Goods | Duty on Indian goods | MFN | Import VAT | Export rebate | Licences |
|---|---|---|---|---|---|---|
| 2701.12.10.00 | Coking coal, not agglomerated未制成型的炼焦煤 | 3%MFN rate (no APTA concession on this line) | 3% | 13% | 0% | 47AxyM |
| 2701.12.90.00 | Other bituminous coal其他烟煤 | 6%MFN rate (no APTA concession on this line) | 6% | 13% | 0% | 47AxyM |
- India is a member of the Asia-Pacific Trade Agreement (APTA). With an APTA certificate of origin, Indian goods pay China's APTA rate where the line has one; China applies the lower of that and its provisional rate.
- The export VAT rebate is what China refunds its own exporters. When China cuts it, Chinese export prices tend to rise.
Every Chinese code in full
2701.12.10Coking coal
2701.12.10.00Coking coal, not agglomerated未制成型的炼焦煤
whether or not powdered不论是否粉化
- Unit
- kg
- MFN import duty
- 3%
- Provisional import duty
- None
- General import duty
- 20%
- Import VAT
- 13%
- Consumption tax
- 0%
- Export duty
- 0%
- Provisional export duty
- 0%
- Export VAT rebate
- 0%
- Updated by China
- 7 Sep 2026
Licences and certificates
- 4Export licence出口许可证
- 7Automatic import licence自动进口许可证
- AInbound goods clearance (inspection and quarantine)入境货物通关单
- xExport licence (processing trade)出口许可证(加工贸易)
- yExport licence (border trade)出口许可证(边境小额贸易)
Inspection and quarantine
- MImport commodity inspection进口商品检验
What the customs declaration must state
- 0.Brand type品牌类型
- 1.Export preferential status出口享惠情况
- 2.Volatile matter content (on a dry, mineral matter-free basis)挥发物含量(以干燥、无矿物质计)
- 3.Calorific value on a moist, mineral-matter-free basis and gross or net calorific value as received以潮湿、无矿物质计热值和收到基低位或高位热值
- 4.Maximum thickness of the gelatinous layer胶质层最大厚度
- 5.Caking index黏结指数
- 6.Ash content灰分
- 7.Sulphur content含硫量
- 8.Water content含水量
- 9.Date of contract签约日期
- 10.Valuation date计价日期
- 11.Demurrage (no demurrage, demurrage undetermined, demurrage declared)有无滞期费(无滞期费、滞期费未确定、滞期费已申报)
- 12.Variety (declared as described on inspection certificate)品种(按检验证明上的描述申报)
- 13.GTIN
- 14.CAS
- 15.Other其他
China's agreement rates
- ASEAN
- 0%
- Chile
- 0%
- Pakistan
- 0%
- New Zealand
- 0%
- Peru
- 0%
- Costa Rica
- 0%
- Switzerland
- 0%
- Iceland
- 0%
- Australia
- 0%
- South Korea
- 0%
- Georgia
- 0%
- Mauritius
- 0%
- Maldives
- 0%
- Cambodia
- 0%
- Nicaragua
- 0%
- Ecuador
- 0%
- Serbia
- 0%
- Hong Kong
- 0%
- Macao
- 0%
RCEP rates
- Australia
- 0%
- Brunei
- 0%
- Cambodia
- 0%
- South Korea
- 0%
- Laos
- 0%
- Malaysia
- 0%
- New Zealand
- 0%
- Singapore
- 0%
- Thailand
- 0%
- Vietnam
- 0%
- Japan
- 0%
- Indonesia
- 0%
- Philippines
- 0%
- Myanmar
- 0%
CIQ codes
- 2701121000999Coking coal, not agglomerated (whether or not pulverised)未制成型的炼焦煤(不论是否粉化)
2701.12.90Other bituminous coal
2701.12.90.00Other bituminous coal其他烟煤
Whether or not pulverised, but not agglomerated不论是否粉化,但未制成型
- Unit
- kg
- MFN import duty
- 6%
- Provisional import duty
- None
- General import duty
- 20%
- Import VAT
- 13%
- Consumption tax
- 0%
- Export duty
- 0%
- Provisional export duty
- 0%
- Export VAT rebate
- 0%
- Updated by China
- 7 Sep 2026
Licences and certificates
- 4Export licence出口许可证
- 7Automatic import licence自动进口许可证
- AInbound goods clearance (inspection and quarantine)入境货物通关单
- xExport licence (processing trade)出口许可证(加工贸易)
- yExport licence (border trade)出口许可证(边境小额贸易)
Inspection and quarantine
- MImport commodity inspection进口商品检验
What the customs declaration must state
- 0.Brand type品牌类型
- 1.Export preferential status出口享惠情况
- 2.Volatile matter content (on a dry, mineral matter-free basis)挥发物含量(以干燥、无矿物质计)
- 3.Calorific value on a moist, mineral-matter-free basis以潮湿、无矿物质计热值
- 4.Net or gross calorific value as received收到基低位或高位热值
- 5.Caking index黏结指数
- 6.Ash content灰分
- 7.Sulphur content含硫量
- 8.Water content含水量
- 9.Date of contract签约日期
- 10.Valuation date计价日期
- 11.Demurrage (no demurrage, demurrage undetermined, demurrage declared)有无滞期费(无滞期费、滞期费未确定、滞期费已申报)
- 12.GTIN
- 13.CAS
- 14.Other其他
China's agreement rates
- ASEAN
- 0%
- Chile
- 0%
- Pakistan
- 0%
- New Zealand
- 0%
- Peru
- 0%
- Costa Rica
- 0%
- Switzerland
- 0%
- Iceland
- 0%
- Australia
- 0%
- South Korea
- 0%
- Georgia
- 0%
- Mauritius
- 0%
- Maldives
- 0%
- Cambodia
- 0%
- Nicaragua
- 0%
- Ecuador
- 0%
- Serbia
- 0%
- Hong Kong
- 0%
- Macao
- 0%
RCEP rates
- Australia
- 0%
- Brunei
- 0%
- Cambodia
- 0%
- South Korea
- 0%
- Laos
- 0%
- Malaysia
- 0%
- New Zealand
- 0%
- Singapore
- 0%
- Thailand
- 0%
- Vietnam
- 0%
- Japan
- 0%
- Indonesia
- 0%
- Philippines
- 0%
- Myanmar
- 0%
CIQ codes
- 2701129000999Other bituminous coal (whether or not pulverised, but not agglomerated)其他烟煤(不论是否粉化,但未制成型)
China's tariff as compiled by HS编码网 from China Customs, the State Council Tariff Commission and the State Taxation Administration. The Chinese is the original.
Nearby codes
Sources
- GSTN HSN code masterChecked 13 Oct 2026
- DGFT ITC(HS) import and export policyChecked 9 Oct 2026
- GST rate per HSN (archived GSTZen extract)Checked 29 Sep 2026
- Customs Tariff of India (First Schedule): sections, chapters, notes and statutory BCDChecked 19 Oct 2026
- GST rates on goods, before and after 22 September 2025Checked 18 Oct 2026
- BIS compulsory certification: products and Quality Control OrdersChecked 18 Oct 2026
- Anti-dumping, countervailing and safeguard duties in force (India)Checked 19 Oct 2026
- India's export duty (Second Schedule to the Customs Tariff Act and notifications 27/2011, 55/2022, 22/2024)Checked 18 Oct 2026
- India's All Industry Rates of duty drawback (notification 77/2023-Customs (N.T.))Checked 19 Oct 2026
- China customs tariff (HS编码网)Checked 19 Oct 2026
For information, not a customs ruling. Only notifications published in the Gazette have legal force; confirm the duty with your customs broker or ICEGATE before you price a deal.