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.
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) |
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% |
Numerical Example: 75,000 MT Indonesian thermal coal 4,200 GAR (HS 2701.12.90), CIF Krishnapatnam USD 65/MT
75,000 MT Indonesian thermal coal 4,200 GAR (HS 2701.12.90), CIF Krishnapatnam USD 65/MT. Run your own numbers in the Import Duty & Tax calculator.
- · 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).
- · Australia
- · Indonesia
- · Russia
- · United States
- · South Africa
- · Colombia
- · Canada
Frequently asked questions
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%.
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.
The Certificate of Analysis basis (GAR vs NAR vs ADB) not matching the LC field 45A quality description is the classic ISBP 821 discrepancy - triggers rejection under UCP 600 Art. 14(d).
Import duty and tax by destination market
Typical MFN duty, consumption tax and the tax base applied to energy (HS 2701) in each market we cover. Rates are indicative at the 6-digit line | confirm the national 8/10-digit code with your broker.
| Market | Duty | Consumption tax | Tax base | Tax as % of CIF |
|---|---|---|---|---|
| India | 5% | IGST 18% | Assessable value + duty | 24.1% |
| United Arab Emirates | 0% | VAT 5% | CIF + duty | 5.0% |
| Saudi Arabia | 0% | VAT 15% | CIF + duty | 15.0% |
| Singapore | 0% | GST 9% | CIF + duty | 9.0% |
| China | 0% | VAT 13% | CIF + duty | 13.0% |
| United States | 0% | Federal VAT 0% | CIF | 0.3% |
| United Kingdom | 0% | VAT 20% | CIF + duty | 20.0% |
| Germany | 0% | USt 19% | CIF + duty | 19.0% |
| Netherlands | 0% | BTW 21% | CIF + duty | 21.0% |
| Vietnam | 0% | VAT 10% | CIF + duty | 10.0% |
| Türkiye | 0% | KDV 20% | CIF + duty | 20.0% |
| Japan | 0% | JCT 10% | CIF + duty | 10.0% |
| South Korea | 0% | VAT 10% | CIF + duty | 10.0% |
| Brazil | 0% | IPI+PIS/COFINS+ICMS 32% | CIF + duty | 32.0% |
| Indonesia | 0% | PPN 11% | CIF + duty | 13.5% |
| Mexico | 0% | IVA 16% | CIF + duty | 16.9% |
| Egypt | 0% | VAT 14% | CIF + duty | 14.0% |
| Nigeria | 0% | VAT 7.5% | CIF + duty | 9.1% |
| South Africa | 0% | VAT 15% | Assessable value + duty | 16.5% |
| Australia | 0% | GST 10% | CIF + duty | 10.0% |
Run your own numbers with the landed cost calculator or check documentation requirements in the LC document checklist.
In-depth corridor guides
Full documentation, duty and worked landed-cost breakdowns for the corridors we handle client paperwork on.
Related commodity hubs for HS Code for Coal (HS 2701)
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.