HS 270400 Coke and semi-coke of coal

For HS code 270400, the Most Favored Nation (MFN) import duty rate is generally 0.00% ad valorem in several major trading economies. Specifically:

• United States (HTSUS 2704.00.00.00): Free (0.00%) as per the U.S. International Trade Commission (USITC) Harmonized Tariff Schedule.
• European Union (TARIC 2704000000): 0.00% ad valorem, as per the EU TARIC database.
• United Kingdom (Trade Tariff 2704000000): 0.00% ad valorem, as per the UK Trade Tariff.

This indicates that coke and semi-coke of coal typically face no MFN tariffs upon importation into these regions.

The primary classification criterion for HS 270400, 'Coke and semi-coke of coal,' revolves around the manufacturing process and the resulting physical properties. Coke and semi-coke are solid products obtained from the carbonization (destructive distillation in the absence of air) of coal. Key characteristics include:

• Coke: A hard, porous, high-carbon product, typically used as a fuel and reducing agent in blast furnaces. It results from high-temperature carbonization (above 900°C).
• Semi-coke: A less dense, more volatile product than coke, resulting from low-temperature carbonization (around 500-700°C). It retains more volatile matter than true coke.

This distinguishes them from raw coal (Chapter 2701) or briquettes, ovoids, and similar solid fuels manufactured from coal (Chapter 2706), which are agglomerated but not carbonized in the same manner. The WCO Explanatory Notes for Chapter 27 provide further guidance on these distinctions, emphasizing the carbonization process.

Given that the MFN duty rate for HS 270400 is already 0.00% (Free) in many major economies like the United States, European Union, and United Kingdom, there is generally no further reduction possible under preferential trade agreements for the duty rate itself. Products classified under HS 270400 would typically enter these markets duty-free regardless of origin, provided they meet all other import requirements.

However, importers should still be aware of:

• Rules of Origin: Even with a 0% duty rate, goods must still comply with the Rules of Origin of any applicable Free Trade Agreement (FTA) if the importer wishes to claim FTA benefits (e.g., for statistical purposes or to avoid potential future non-tariff barriers).
• Documentation: While duty may be zero, proper documentation (e.g., commercial invoice, bill of lading, origin declarations) is always required for customs clearance, regardless of FTA status or duty rate. For example, a Certificate of Origin might still be requested by customs authorities even for duty-free goods.

For the importation of coke and semi-coke of coal under HS 270400, standard customs documentation is required. While the duty rate is often 0.00%, accurate and complete documentation is crucial for smooth customs clearance. Key documents typically include:

• Commercial Invoice: Detailing the buyer, seller, description of goods (including HS code), quantity, unit price, total value, and terms of sale (Incoterms).
• Bill of Lading (for sea freight) or Air Waybill (for air freight): Proof of shipment and contract of carriage.
• Packing List: Itemizing the contents of each package, weight, and dimensions.
• Certificate of Origin: While not always strictly required for duty-free goods, it may be requested by customs to verify the country of origin for statistical purposes, trade compliance, or to confirm eligibility for any specific trade programs.
• Import License/Permit: Generally not required for coke and semi-coke in major markets, but importers should verify with the specific importing country's regulations, as some countries may have controls on certain energy products.
• Material Safety Data Sheet (MSDS) or Safety Data Sheet (SDS): May be required by environmental or health authorities, especially for industrial materials, to ensure safe handling and transportation.