HS Code for Metallurgical Coke (HS 2704.00)
Coke is produced by heating coking coal in oxygen-starved ovens (Chinese heat-recovery, EU non-recovery). CSR (Coke Strength after Reaction), M40 shatter, ash and sulphur are the key specs. China (~65% of world capacity), Poland, Colombia, and Indonesia (rising) export.
Sample 6-digit codes
| Code | Description |
|---|---|
| 2704.00 | Coke and semi-coke of coal, lignite, or peat |
Typical import duty by market
| Market | Duty |
|---|---|
| European Union | 0% Chinese export duty + quota reduce EU supply. |
| India (BCD) | 5% |
| United States | 0% |
| Brazil | 3.6% |
Numerical Example: 25,000 MT met coke CSR 65, FOB Qinhuangdao USD 350/MT, CFR Chennai
25,000 MT met coke CSR 65, FOB Qinhuangdao USD 350/MT, CFR Chennai. Run your own numbers in the Import Duty & Tax calculator.
- · IMSBC Code Group B possible self-heating.
- · Chinese export tax on coke (40%) removed 2013; quota still in place.
- · ISO 18894 CSR test method.
- · CBAM affects downstream steel importers, not coke directly - but coke plant emissions are inside steel producer scope.
- · China (with export tax/quota)
- · Poland
- · Colombia (Consorcio)
- · Indonesia (KRAS)
- · Russia (sanctioned into some markets)
Frequently asked questions
Coke Strength after Reaction with CO2 measures how well coke survives the blast furnace descent. CSR >= 60 is preferred for high-productivity furnaces. Every point CSR change moves price by USD 2-8/MT. Chinese/Polish coke averages CSR 62-68; Indian coke CSR 55-60 - which explains India’s persistent import demand.
Import duty and tax by destination market
Typical MFN duty, consumption tax and the tax base applied to energy (HS 2704.00) 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.