Subheading · Chapter 27 · Section V, Mineral products

HS 2704 00Coke and semi-coke of coal, of lignite or of peat, whether or not agglomerated, retort carbon

Mineral fuels, mineral oils and products of their distillation; bituminous substances; mineral waxes › Coke and semi-coke of coal, of lignite or of peat, whether or not agglomerated; retort carbon

Customs duty: 5%; 5 tariff items
GST now: 5%; No compensation cess
Import policy: Free
Export policy: Free
Unit: kg
Duty in China: 0%; On Indian goods

Search codes Duty abroadRates as on 20 Oct 2026

Codes under this subheading

5 codes. Duty and GST are set on the 8-digit tariff items; open the one that describes your goods.

Codes under this code
Code	Description	Customs duty	GST now	Unit
2704 00 10	Retort carbon (gas carbon)	5%	5%	kg
2704 00 20	Coke and semi-coke of lignite or of peat	5%	5%	kg
2704 00 30	Hard coke of coal	5%	5%	kg
2704 00 40	Soft coke of coal	5%	5%	kg
2704 00 90	Other	5%	5%	kg

Importing into India

Duty is set on each 8-digit tariff item: open one of the codes above. Basic customs duty across its 5 tariff items: 5%. The rules below cover this whole code.

Anti-dumping, countervailing and safeguard duty in force

Anti-dumping duty on goods from Australia, China, Colombia, Indonesia, Japan and Russia: USD 42.95–128.83 per tonne, by origin and producer (until 30 Dec 2030). Low Ash Metallurgical Coke. 18/2026-ADD

Charged on top of the duty above, only on goods from the countries named.

Import policy (DGFT ITC(HS)) of its tariff items

Free: 5 tariff items

GST

IGST on imports is the GST rate. Rates changed on 22 September 2025.

Now 5%.
Until 21 September 2025 5%.
Change: Unchanged.
No compensation cess.

The rules that set it now

GST rate rules in force
Notification	Goods	Rate
9/2025-Integrated Tax (Rate)Schedule I, S.No. 205	Coke and semi coke of coal, of lignite or of peat, whether or not agglomerated; retort carbon	5%

History

GST rate history
Period	Rate	Notification
Until 21 Sep 2025	5%	1/2017-Central Tax (Rate)
From 22 Sep 2025	5%	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)

All Industry Rates of duty drawback under this heading
Drawback item	Goods	Rate	Cap
2704	Coke and semi-coke of coal, of lignite or of peat, whether or not agglomerated; retort carbon	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: 5 tariff items

What buyers pay abroad: import duty in the US, UK, EU and Australia for 2704 00, and China's below.

China: the same goods (2704 00)

China shares the first 6 digits with India and splits them into 10-digit codes of its own: 2 in force under 2704 00. Exporters see what China charges Indian goods; importers see the rebate and licences their Chinese supplier deals with.

China's tariff for these goods
China code	Goods	Duty on Indian goods	MFN	Import VAT	Export rebate	Licences
2704.00.10.00	Coke or semi-coke焦炭或半焦炭	0%China's provisional rate, lower than MFN	5%	13%	0%	4xy
2704.00.90.00	Coke甑炭	0%China's provisional rate, lower than MFN	5%	13%	0%	None

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

2704.00.10Coke and semi-coke

2704.00.10.00Coke or semi-coke焦炭或半焦炭

Of coal, lignite or peat, whether or not agglomerated煤,褐煤或泥煤制成的,不论是否成型

Unit: kg
MFN import duty: 5%
Provisional import duty: 0%
General import duty: 11%
Import VAT: 13%
Consumption tax: 0%
Export duty: 0%
Provisional export duty: None
Export VAT rebate: 0%
Updated by China: 7 Sep 2026

Licences and certificates

4Export licence出口许可证
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

None.

What the customs declaration must state

0.Brand type品牌类型
1.Export preferential status出口享惠情况
2.Source来源
3.Volatile matter content (on a dry, mineral matter-free basis)挥发物含量(以干燥、无矿物质计)
4.Porosity气孔率
5.Phosphorus content含磷量
6.Ash content灰分
7.Particle size粒度
8.Water content含水量
9.Sulphur content含硫量
10.Date of contract签约日期
11.Valuation date计价日期
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%
Asia-Pacific (APTA): 2.5%

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

2704001000999Coke and semi-coke of coal, of lignite or of peat, whether or not agglomerated焦炭或半焦炭(煤,褐煤或泥煤制成的,不论是否成型)

2704.00.90Coke

2704.00.90.00Coke甑炭

Unit: kg
MFN import duty: 5%
Provisional import duty: 0%
General import duty: 11%
Import VAT: 13%
Consumption tax: 0%
Export duty: 0%
Provisional export duty: None
Export VAT rebate: 0%
Updated by China: 7 Sep 2026

Licences and certificates

None.

Inspection and quarantine

None.

What the customs declaration must state

0.Brand type品牌类型
1.Export preferential status出口享惠情况
2.Source来源
3.Date of contract签约日期
4.Valuation date计价日期
5.GTIN
6.CAS
7.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%
Asia-Pacific (APTA): 2.5%

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

2704009000999Coke甑炭

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

Previous2703 00Peat (including peat litter), whether or not agglomerated One level up2704Coke and semi-coke of coal, of lignite or of peat, whether or not agglomerated; retort carbon Next2706 00Tar distilled from coal, from lignite or from peat and other mineral tars, whether or not dehydrated or partially distilled, including reconstituted tars

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.