HS 270210 Lignite, whether or not pulverised, but not agglomerated

Quick Answer: HS code 270210 covers lignite, also known as brown coal, in its raw or pulverized form, but specifically excludes agglomerated (e.g., briquetted) lignite. This classification is for the unprocessed or finely ground material. Across major jurisdictions, including the UK, EU, and US, imports of lignite under this code generally face a 0.00% or "Free" ad valorem duty rate. This consistent low duty reflects lignite's status as a primary energy commodity, often used in power generation. Importers and customs brokers should verify the physical form of the lignite to ensure it is not agglomerated, as that would fall under a different subheading (270220) and could potentially impact classification and any applicable duties, though rates for agglomerated lignite are also typically low or free.

What Are the Import Duty Rates?

🇬🇧 United Kingdom

Code MFN Preferential Unit
2702100000 0.00 % — —

🇪🇺 European Union (TARIC)

Code MFN Preferential Unit
2702100000 0.00 % — —

🇺🇸 United States (HTSUS)

Code MFN Preferential Unit
2702100000 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 270210 cover?

This subheading covers lignite, specifically defined as a low-rank coal with a relatively high moisture content and lower calorific value compared to sub-bituminous or bituminous coal. The WCO Harmonized System Explanatory Notes for Heading 2702 clarify that this includes lignite whether it has been crushed, ground, or otherwise processed into a pulverised form, provided it has not undergone agglomeration. This means the product must remain in its natural, fragmented, or powdered state, without being pressed or bound into briquettes, pellets, or similar consolidated forms. Official definitions from the USITC Harmonized Tariff Schedule of the United States (HTSUS) and the EU TARIC system align with this scope, focusing on the raw or pulverised, non-agglomerated state of lignite.

What falls outside HS 270210?

The following products are excluded from HS 270210: agglomerated lignite, which is classified under HS 270220. This includes lignite that has been pressed, briquetted, pelletized, or otherwise formed into consolidated shapes, even if the primary material is lignite. For instance, lignite briquettes used for fuel are explicitly excluded, as are lignite pellets. Furthermore, other types of coal, such as anthracite (HS 270111), bituminous coal (HS 270112), and other coals not elsewhere specified (HS 270119), are also excluded from this specific subheading, as they represent distinct geological classifications of coal. Peat, a precursor to lignite, is classified separately under HS 270300.

What are common classification mistakes for HS 270210?

A common error is misclassifying agglomerated lignite under HS 270210. Importers sometimes overlook the "but not agglomerated" clause, leading to incorrect declarations for products like lignite briquettes or pellets, which properly belong in HS 270220. This mistake often arises from a superficial reading of the description without fully appreciating the significance of the agglomeration criterion. Another frequent error involves confusing lignite with higher-rank coals, such as sub-bituminous or bituminous coal, which are classified under HS 2701. Proper classification requires careful attention to the specific physical state and geological type of the coal, adhering to General Interpretative Rule (GRI) 1, which states that classification shall be determined according to the terms of the headings and any relative section or chapter notes.

How should importers classify products under HS 270210?

The correct procedure for classifying products under HS 270210 involves a multi-step verification process. First, importers must confirm that the product is indeed lignite, typically through geological reports or material safety data sheets (MSDS) that specify the coal rank. Second, it is crucial to ascertain that the lignite has not been agglomerated; this means checking for any binding agents, pressing, or shaping into uniform briquettes, pellets, or similar forms. If the lignite is in its raw, crushed, or pulverised state without any consolidation, it falls under HS 270210. Importers and customs brokers should consult the WCO Harmonized System Explanatory Notes for Chapter 27 and the specific subheading, along with the USITC HTSUS or EU TARIC definitions, to ensure precise compliance and avoid potential penalties for misclassification.

Which HS Codes Are Related?

HS 270220 HS 270111 HS 270112 HS 270119 HS 271410 HS 270120

Not the right code? Search all HS codes to find the correct tariff classification.

FAQ

What are the import duty rates for HS code 270210 (Lignite, not agglomerated) in major markets?

For HS code 270210, the Most Favored Nation (MFN) duty rates are generally 0.00% ad valorem in key markets. Specifically:

  • United States (HTSUS 2702.10.00.00): Free (0.00%) as per the U.S. International Trade Commission (USITC) Harmonized Tariff Schedule.
  • European Union (TARIC 2702 10 00 00): 0.00% as per the EU TARIC database.
  • United Kingdom (UK Trade Tariff 2702 10 00 00): 0.00% as per the UK Trade Tariff.

These rates indicate that lignite, whether or not pulverised but not agglomerated, typically enters these markets duty-free under MFN terms.

What are the key classification criteria for HS 270210, distinguishing it from other coal products?

The primary classification criteria for HS 2702.10 revolve around the definition of 'lignite' and its physical state. Lignite, also known as brown coal, is a soft, brown, combustible sedimentary rock formed from naturally compressed peat. Key distinctions for this subheading are:

  • Type of Coal: It must specifically be lignite, differentiating it from hard coal (bituminous coal, anthracite) of heading 2701 or peat of heading 2703.
  • Physical State: It can be 'whether or not pulverised,' meaning it can be in lumps, crushed, or powdered form.
  • Agglomeration: Crucially, it must 'not be agglomerated.' This means it has not undergone processes to bind fine particles into larger masses (e.g., briquettes, ovoids), which would typically fall under heading 2704 (coke and semi-coke of coal, lignite or peat; retort carbon). Importers should ensure their product documentation clearly specifies the type of coal and confirms it is not agglomerated.
Are there any common trade agreements that offer preferential duty rates for HS 270210, and what documentation is required?

Given that the MFN duty rates for HS 2702.10 are already 0.00% in many major economies (e.g., US, EU, UK), there is generally no additional preferential duty reduction possible under most Free Trade Agreements (FTAs) or Generalized System of Preferences (GSP) schemes for this specific code. A 0.00% MFN rate means the product is already entering duty-free.

However, even with a 0.00% duty rate, standard import documentation is still required for customs clearance, which typically includes:

  • Commercial Invoice
  • Packing List
  • Bill of Lading or Air Waybill
  • Customs Value Declaration
  • Any country-specific import licenses or permits, if applicable (though generally not common for basic lignite unless for specific end-uses or quantities).

While a Certificate of Origin might not be needed to claim a duty preference, it may still be requested by customs for statistical purposes or to verify the origin of goods.

What specific documentation or certifications might be required for lignite imports under HS 270210, beyond standard shipping documents?

Beyond standard commercial and transport documents, specific additional documentation or certifications for lignite under HS 2702.10 are generally minimal in most jurisdictions, especially if it's for industrial use as fuel. However, depending on the importing country's environmental regulations, intended end-use, or quantity, certain requirements could arise:

  • Environmental Compliance: Some countries may require declarations regarding the sulfur content or other environmental specifications, especially if the lignite is for combustion in power plants or industrial facilities. This is more about environmental regulation than customs classification.
  • Safety Data Sheets (SDS): An SDS might be required for occupational safety purposes, detailing handling, storage, and emergency procedures for lignite.
  • Weight Certificates: For bulk commodities like lignite, independent weight certificates from a certified surveyor at the port of loading or discharge are often requested by buyers and can be useful for customs verification of declared quantities.

Importers should consult the specific regulations of the destination country's environmental protection agencies and customs authority to ensure full compliance.