HS 2701Energy

HS Code for Coal (HS 2701)

Coal is classified at HS 2701 by rank: anthracite (2701.11), bituminous (2701.12) and other coal (2701.19). Commercial pricing swings on calorific value (GAR/NAR/ADB), ash, moisture and sulphur - and increasingly on carbon-border regulation.

Reviewed against WCO HS · WTO IDB · National customs schedules5 authoritative sourcesLast reviewed July 2026

Sample 6-digit codes

Code	Description
2701.11	Anthracite
2701.12.10	Coking (metallurgical) coal
2701.12.90	Bituminous coal, other (thermal / steam)
2701.19	Other coal (sub-bituminous)
2701.20	Briquettes and similar solid fuels
2704.00	Coke and semi-coke of coal (metallurgical coke)

Need to check a specific code? Use the free HS code lookup tool.

Typical import duty by market

Market	Duty
India (BCD)	1% (coking) / 2.5% (thermal) Plus GST Compensation Cess INR 400/MT and IGST 5%.
China	0% - 6% Zero for coking coal since 2022 support measures; VAT 13%.
European Union	0% EU CBAM applies to embedded emissions from Jan 2026.
Japan	0% Coal tax JPY 700/MT on general coal.
South Korea	0% - 5%

Worked landed-cost example

75,000 MT Indonesian thermal coal 4,200 GAR (HS 2701.12.90), CIF Krishnapatnam USD 65/MT

Assessable value (75,000 × 65)USD 4,875,000

BCD @ 2.5%USD 121,875

SWS @ 10% of BCDUSD 12,188

GST Compensation Cess INR 400/MT × 75,000 MT≈ USD 360,000

IGST @ 5%USD 267,453

Landed cost ≈ USD 5.64 M plus port handling, demurrage/despatch and rail freight.

Run your own numbers in the import duty & tax calculator.

Regulatory checkpoints

· IMSBC Code Group A/B - liquefaction and self-heating classification is mandatory on the shipper's declaration.
· SOLAS Chapter VI moisture / TML certificate before loading.
· EU CBAM covers cement, aluminium, fertilisers, electricity, hydrogen, iron/steel - coke (2704) is not currently in scope but coal-fired inputs to steel are.
· Australia and Indonesia require prior notification and export approvals; Indonesia DMO (Domestic Market Obligation).

Top exporting countries

· Australia
· Indonesia
· Russia
· United States
· South Africa
· Colombia
· Canada

Frequently asked questions

What is the difference between GAR, NAR and ADB?

GAR (Gross As Received) includes moisture in the sample; NAR (Net As Received) deducts latent heat of moisture; ADB (Air Dry Basis) excludes surface moisture. Australian coal is quoted NAR 6,000; Indonesian thermal is normally GAR 4,200-5,500. Getting the basis wrong misprices the cargo by 5-10%.

Does CBAM apply to coal imports?

Coal (2701) itself is not on the CBAM Annex I list, but the emissions embedded in iron/steel, aluminium and other in-scope goods from Jan 2026 include coal-fired process emissions. Coke (2704) is not currently covered.

What is the biggest LC discrepancy risk on coal shipments?

The Certificate of Analysis basis (GAR vs NAR vs ADB) not matching the LC field 45A quality description is the classic ISBP 745 discrepancy - triggers rejection under UCP 600 Art. 14(d).

Destination market toolkits

Country-specific duty, VAT/GST and Incoterms practice for the top destinations for energy.

Import into India →

IGST on imports · 5% / 12% / 18% / 28%

Import into China →

Import VAT · 13% standard, 9% reduced, 6% services

Import into United States →

No federal VAT / GST · 0% federal

Import into Germany →

VAT (Umsatzsteuer / Einfuhrumsatzsteuer) · 19% standard, 7% reduced

Import into Japan →

Consumption Tax (JCT) · 10% standard / 8% reduced (food, newspapers)

Import into South Korea →

VAT · 10%

Energy landed-cost pages: every destination market

Jump straight to the energy import guide for any of the destination markets we cover.

Deeper pricing, grade and lane detail for HS Code for Coal (HS 2701). Each hub covers specifications, benchmarks and the calculators that price a cargo.

Thermal & Coking Coal →

Commodity hub

HS 2701