HS 270120 Briquettes, ovoids and similar solid fuels manufactured from coal
Quick Answer: HS code 270120 covers manufactured solid fuels derived from coal, such as briquettes, ovoids, and similar compressed forms. These products are distinct from raw coal and are typically used for heating. For importers and exporters, the good news is that duty rates are consistently low across major jurisdictions. The UK Trade Tariff and EU TARIC both show a 0.00% ad valorem duty rate for these products. Similarly, the United States International Trade Commission (USITC) Harmonized Tariff Schedule indicates "Free" duty rates. This widespread zero-duty status simplifies trade compliance, though standard import procedures, documentation, and any applicable environmental regulations or domestic taxes (e.g., VAT) still apply. Customs brokers should ensure accurate product descriptions to avoid misclassification.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 2701200000 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 2701200000 | 0.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 2701200000 | Free | — | ["t"] |
Duty rates sourced from the USITC (US International Trade Commission) Harmonized Tariff Schedule (HTS) (accessed 2/22/2026), EU TARIC – DG TAXUD (Directorate-General for Taxation and Customs Union) (accessed 2/22/2026), and UK Trade Tariff – HMRC (His Majesty's Revenue and Customs) (accessed 2/22/2026).
Data compiled and presented by HSRates.
How to Classify This HS Code?
What products does HS 270120 cover?
This subheading covers briquettes, ovoids, and similar solid fuels manufactured from coal, as defined by the Harmonized System Nomenclature (WCO) and reflected in the USITC Harmonized Tariff Schedule (HTSUS) and the EU TARIC. These products are typically formed by compressing coal dust or small coal particles, often with a binder, into uniform shapes such as briquettes (rectangular or pillow-shaped) or ovoids (egg-shaped). The manufacturing process transforms raw coal into a more convenient and efficient fuel form, primarily for industrial or domestic heating purposes, distinguishing them from unagglomerated coal of subheading 2701.1.
What falls outside HS 270120?
The following products are excluded from HS 270120: unagglomerated coal, whether pulverized or not, which remains classified under subheadings 2701.11 through 2701.19 depending on its type (e.g., anthracite, bituminous coal). Peat briquettes, for instance, are classified under heading 2703, as they are derived from peat, not coal. Similarly, coke and semi-coke of coal, lignite, or peat, which are products of destructive distillation, fall under heading 2704. Activated carbon, even if derived from coal, is classified under heading 3802 due to its specific manufacturing process and end-use as an adsorbent, not primarily a fuel.
What are common classification mistakes for HS 270120?
A common error is misclassifying unagglomerated coal dust or fines as briquettes or ovoids under 270120. While both are coal-based, 270120 specifically requires the coal to be manufactured into solid, agglomerated fuel forms. Another mistake is confusing coal briquettes with briquettes made from other materials, such as biomass or peat, which belong to different headings. Importers might also incorrectly classify coke or semi-coke under this subheading, failing to recognize that these are distinct products of carbonization. Proper application of General Interpretative Rule (GRI) 1, which dictates classification by the terms of the headings and any relative section or chapter notes, is crucial to avoid these errors.
How should importers classify products under HS 270120?
The correct procedure for classifying products under HS 270120 involves first confirming that the product is indeed a solid fuel manufactured from coal, agglomerated into briquettes, ovoids, or similar shapes. Importers and customs brokers should review the product's composition, manufacturing process, and physical form. Verify that the primary constituent is coal and that it has undergone a manufacturing process to form a distinct, uniform solid fuel. Consult the WCO Explanatory Notes for Chapter 27 and specific guidance from the USITC HTSUS or EU TARIC for detailed definitions and examples. If there's any ambiguity regarding the "coal" origin or the "manufactured" aspect, seeking a binding ruling from the relevant customs authority is advisable to ensure compliance and avoid potential penalties.
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FAQ
What are the Most Favored Nation (MFN) import duty rates for HS code 2701.20 (Briquettes, ovoids and similar solid fuels manufactured from coal) in key markets?
For HS code 2701.20, the Most Favored Nation (MFN) import duty rates are generally quite low or free in major trading blocs. For instance, the United States (USITC) applies a 'Free' duty rate. Similarly, the European Union (TARIC) and the United Kingdom (UK Trade Tariff) also list a 0.00% ad valorem duty rate. Importers should always verify the current rates directly with the respective customs authorities or official tariff databases, as rates can be subject to change.
What specific criteria define 'briquettes, ovoids and similar solid fuels manufactured from coal' under HS 2701.20, and how does this differ from other coal classifications?
HS 2701.20 specifically covers solid fuels that have undergone a manufacturing process to form distinct shapes like briquettes, ovoids, or similar agglomerated forms, where the primary constituent is coal. The key differentiator from other coal classifications (e.g., HS 2701.11 for anthracite or 2701.12 for bituminous coal) is the manufacturing step that transforms raw or crushed coal into a shaped, often more uniform, product. This usually involves a binder and compression. The World Customs Organization's Explanatory Notes for Chapter 27 provide further guidance, emphasizing the 'manufactured' aspect and the resulting 'solid fuels' for combustion.
Are there any common trade agreements that offer preferential duty treatment for HS 2701.20, and how can importers claim these benefits?
Given that the MFN duty rates for HS 2701.20 are often 0.00% or 'Free' in many major markets, the scope for additional preferential duty treatment may be limited, as there's no duty to reduce further. However, importers should still be aware of origin requirements under Free Trade Agreements (FTAs) like NAFTA/USMCA, EU-UK Trade and Cooperation Agreement, or various Generalized System of Preferences (GSP) schemes. Even with a 0.00% MFN rate, complying with Rules of Origin (ROO) is crucial for accurate classification and to ensure eligibility for any potential future changes in duty rates or other non-tariff benefits. Importers claim preferential treatment by providing a valid Certificate of Origin or an origin declaration from the exporter, as specified by the particular trade agreement.
What are the typical documentation requirements for importing products classified under HS 2701.20?
Standard import documentation for HS 2701.20 includes a commercial invoice, packing list, bill of lading or air waybill, and potentially a Certificate of Origin if preferential treatment is claimed or required for statistical purposes. Depending on the importing country and specific regulations concerning solid fuels, additional documentation may be required. This could include safety data sheets (SDS), certificates of analysis detailing calorific value or sulfur content, or environmental compliance declarations. Importers should consult the specific import requirements of the destination country's customs authority and any relevant environmental protection agencies.