Subheading · Chapter 27 · Heading 2701
2701.12: Coal, whether or not pulverised, but not agglomerated: bituminous coal
Bituminous coal
Official description Bituminous coal
2701.12 is the HS subheading for bituminous coal, under heading 2701 in chapter 27.
What you pay
Importing into UK
Rates by national line · UK Global Tariff
UK lines →- 2701 12 00 00 Bituminous coal
- 2701 12 10 00 Coking coal Free
- 2701 12 90 00 Other Free
Additional duties and import rules
Charges on top of the customs duty, and rules the goods must meet at the border.
Additional duties and charges 1
- Excise dutyExcises 6.264 GBP / 100 kg
- Applies to goods from
- all countries
Import requirements 2
- Import controlRestriction on entry into free circulation
- Applies to goods from
- Russia, Ukraine
- Legal act
- 2022 No. 801, S.I. 2022/395
- Documents
- 9011
- 9022
- 9009
- 9010
- 9017
- Import controlImport control on restricted goods and technologies
- Applies to goods from
- North Korea
- Legal act
- S.I. 2019/411
- Documents
- Y033 Derogation from import prohibition by virtue of Article 4(2) of Council Regulation (EU) 2017/1509
Preferential rates by country
| Agreement or scheme | Countries | Rate |
|---|---|---|
| standard rate (no agreement) | — | Free |
| DCTS Comprehensive | Afghanistan, Angola, Bangladesh, Benin and 38 moreAfghanistan, Angola, Bangladesh, Benin, Bhutan, Burkina Faso, Burundi, Cambodia, Central African Republic, Chad, Comoros, Congo - Kinshasa, Djibouti, Eritrea, Ethiopia, Gambia, Guinea, Guinea-Bissau, Haiti, Kiribati, Laos, Liberia, Malawi, Mali, Mauritania, Myanmar (Burma), Nepal, Niger, Rwanda, São Tomé & Príncipe, Senegal, Sierra Leone, Somalia, South Sudan, Sudan, Tanzania, Timor-Leste, Togo, Tuvalu, Uganda, Yemen, Zambia | Free |
| European Union (including code " EU") | Free | |
| DCTS Enhanced | Algeria, Bolivia, Cape Verde, Congo - Brazzaville and 13 moreAlgeria, Bolivia, Cape Verde, Congo - Brazzaville, Cook Islands, Kyrgyzstan, Micronesia, Mongolia, Nigeria, Niue, Pakistan, Philippines, Sri Lanka, Syria, Tajikistan, Uzbekistan, Vanuatu | Free |
| CARIFORUM | Antigua & Barbuda, Bahamas, Barbados, Belize and 10 moreAntigua & Barbuda, Bahamas, Barbados, Belize, Dominica, Dominican Republic, Grenada, Guyana, Jamaica, St Kitts & Nevis, St Lucia, St Vincent & the Grenadines, Suriname, Trinidad & Tobago | Free |
| OCTs (Overseas Countries and Territories) | Anguilla, Bermuda, British Indian Ocean Territory, British Virgin Islands and 7 moreAnguilla, Bermuda, British Indian Ocean Territory, British Virgin Islands, Cayman Islands, Falkland Islands, Montserrat, Pitcairn Islands, South Georgia & South Sandwich Islands, St Helena, Turks & Caicos Islands | Free |
| Central America | Costa Rica, El Salvador, Guatemala, Honduras, Nicaragua, Panama | Free |
| SADC EPA | Botswana, Eswatini, Lesotho, Mozambique, Namibia | Free |
| Eastern and Southern Africa States | Madagascar, Mauritius, Seychelles, Zimbabwe | Free |
| CPTPP | Brunei, Malaysia | Free |
| UK–Andorra agreement | Andorra | Free |
| UK–Albania agreement | Albania | Free |
| UK–Australia agreement | Australia | Free |
| UK–Canada agreement | Canada | Free |
| UK–Switzerland agreement | Switzerland | Free |
| UK–Côte d’Ivoire agreement | Côte d’Ivoire | Free |
| UK–Chile agreement | Chile | Free |
| UK–Cameroon agreement | Cameroon | Free |
| UK–Colombia agreement | Colombia | Free |
| UK–Ceuta & Melilla agreement | Ceuta & Melilla | Free |
| UK–Ecuador agreement | Ecuador | Free |
| UK–Egypt agreement | Egypt | Free |
| UK–Fiji agreement | Fiji | Free |
| UK–Faroe Islands agreement | Faroe Islands | Free |
| UK–Georgia agreement | Georgia | Free |
| UK–Ghana agreement | Ghana | Free |
| DCTS Standard | Indonesia | Free |
| UK–Israel agreement | Israel | Free |
| UK–India agreement | India | Free |
| UK–Iceland agreement | Iceland | Free |
| UK–Jordan agreement | Jordan | Free |
| UK–Japan agreement | Japan | Free |
| UK–Kenya agreement | Kenya | Free |
| UK–South Korea agreement | South Korea | Free |
| UK–Lebanon agreement | Lebanon | Free |
| UK–Liechtenstein agreement | Liechtenstein | Free |
| UK–Morocco agreement | Morocco | Free |
| UK–Moldova agreement | Moldova | Free |
| UK–North Macedonia agreement | North Macedonia | Free |
| UK–Mexico agreement | Mexico | Free |
| UK–Norway agreement | Norway | Free |
| UK–New Zealand agreement | New Zealand | Free |
| UK–Peru agreement | Peru | Free |
| UK–Papua New Guinea agreement | Papua New Guinea | Free |
| UK–Palestinian Territories agreement | Palestinian Territories | Free |
| UK–Serbia agreement | Serbia | Free |
| UK–Solomon Islands agreement | Solomon Islands | Free |
| UK–Singapore agreement | Singapore | Free |
| UK–San Marino agreement | San Marino | Free |
| UK–Tunisia agreement | Tunisia | Free |
| UK–Türkiye agreement | Türkiye | Free |
| UK–Ukraine agreement | Ukraine | Free |
| UK–Vietnam agreement | Vietnam | Free |
| UK–Samoa agreement | Samoa | Free |
| UK–Kosovo agreement | Kosovo | Free |
| UK–South Africa agreement | South Africa | Free |
UK: imports by month
Main suppliers, last 12 months
| Country | Value | Share | Change |
|---|---|---|---|
| £20.9m | 19.6% | -68.6% | |
| £18.2m | 17.1% | -9.8% | |
| £15.8m | 14.8% | -13.7% | |
| £11.5m | 10.8% | — | |
| £10.1m | 9.5% | +30.4% | |
| £7.3m | 6.8% | — | |
| £6.8m | 6.4% | -35.5% | |
| £5.4m | 5.1% | +28.5% |
Same subheading in other tariffs
World trade in 2024
Trade value (US$) no reported trade < US$11.8mUS$11.8m+US$79.2m+US$5.1bn+> US$14.1bn
Exports: 78
- Australia: US$49.2bn
- Russia: US$14.8bn
- United States: US$14.1bn
- Indonesia: US$10.7bn
- Mongolia: US$8.2bn
- Canada: US$7.3bn
- Colombia: US$6.2bn
- South Africa: US$5.1bn
- Mozambique: US$860.9m
- Kazakhstan: US$752.6m
- Poland: US$664.7m
- Czechia: US$225.7m
- Netherlands: US$225m
- New Zealand: US$202.7m
- China: US$197.5m
- United Kingdom: US$188.7m
- Tanzania: US$82.2m
- Spain: US$82.2m
- Ukraine: US$79.2m
- Germany: US$72.6m
- Philippines: US$54m
- Venezuela: US$53.8m
- Kyrgyzstan: US$47.3m
- United Arab Emirates: US$43.2m
- Belgium: US$41.9m
- Singapore: US$36.9m
- France: US$35.4m
- Türkiye: US$35.2m
- Afghanistan: US$32.5m
- Botswana: US$30.2m
- Ireland: US$28.8m
- Norway: US$25m
- Zimbabwe: US$21.1m
- India: US$18.1m
- Zambia: US$15.2m
- Lithuania: US$13.3m
- Italy: US$11.8m
- Albania: US$11.7m
- Austria: US$7.7m
- Bahamas: US$5.4m
- Latvia: US$4.2m
- Oman: US$4m
- Japan: US$3m
- Iran: US$2.4m
- Malta: US$1.3m
- Iceland: US$1.3m
- Denmark: US$838.5k
- Thailand: US$612.1k
- Slovenia: US$494.5k
- Croatia: US$215.7k
- Qatar: US$170.2k
- Brazil: US$156.4k
- Romania: US$84.4k
- Argentina: US$76k
- Malaysia: US$71.5k
- Eswatini: US$64.5k
- Taiwan: US$18.4k
- Kenya: US$9.7k
- Sweden: US$5.8k
- Switzerland: US$3.7k
Trade value (US$) no reported trade < US$29.1mUS$29.1m+US$391.7m+US$1.3bn+> US$7.5bn
Imports: 122
- China: US$32.8bn
- Japan: US$24.7bn
- South Korea: US$13.7bn
- Taiwan: US$7.5bn
- Türkiye: US$4.4bn
- India: US$4.3bn
- Netherlands: US$4.3bn
- Vietnam: US$3.2bn
- Brazil: US$2.9bn
- Germany: US$2.9bn
- Indonesia: US$2.7bn
- Poland: US$1.3bn
- France: US$999.1m
- Malaysia: US$754.7m
- Italy: US$727.1m
- Chile: US$690.9m
- Belgium: US$684.4m
- Spain: US$661.1m
- Thailand: US$640.2m
- Canada: US$640.1m
- Morocco: US$606.9m
- Slovakia: US$582.9m
- Hong Kong SAR China: US$497.8m
- Sweden: US$490.8m
- Egypt: US$465.3m
- Mexico: US$462.3m
- Pakistan: US$460.6m
- Austria: US$442.3m
- Czechia: US$414.1m
- United States: US$391.7m
- Finland: US$388.3m
- Dominican Republic: US$366.5m
- Israel: US$328.8m
- Ukraine: US$325.4m
- Croatia: US$222.5m
- United Kingdom: US$218.4m
- Argentina: US$207.1m
- Norway: US$198.5m
- Bosnia & Herzegovina: US$188.9m
- Guatemala: US$173.6m
- United Arab Emirates: US$164.7m
- Philippines: US$164.1m
- South Africa: US$150.6m
- Kazakhstan: US$113.2m
- Mozambique: US$108.2m
- Brunei: US$84.8m
- Mauritius: US$80.5m
- Slovenia: US$68.4m
- Switzerland: US$67.6m
- Bangladesh: US$67.1m
- Denmark: US$47.7m
- Madagascar: US$44.9m
- New Caledonia: US$42.6m
- Uzbekistan: US$41m
- Kenya: US$38.6m
- Russia: US$35m
- Singapore: US$34.5m
- Colombia: US$29.7m
- Yemen: US$29.4m
- Congo - Kinshasa: US$29.1m
Top exporters
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | US$49.2bn | 41.1% | |
| 2 | US$14.8bn | 12.3% | |
| 3 | US$14.1bn | 11.8% | |
| 4 | US$10.7bn | 9% | |
| 5 | US$8.2bn | 6.8% | |
| 6 | US$7.3bn | 6.1% | |
| 7 | US$6.2bn | 5.2% | |
| 8 | US$5.1bn | 4.3% | |
| 9 | US$860.9m | 0.7% | |
| 10 | US$752.6m | 0.6% |
Top importers
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | US$32.8bn | 27.4% | |
| 2 | US$24.7bn | 20.6% | |
| 3 | US$13.7bn | 11.4% | |
| 4 | US$7.5bn | 6.3% | |
| 5 | US$4.4bn | 3.7% | |
| 6 | US$4.3bn | 3.6% | |
| 7 | US$4.3bn | 3.6% | |
| 8 | US$3.2bn | 2.7% | |
| 9 | US$2.9bn | 2.4% | |
| 10 | US$2.9bn | 2.4% |
Recent rule changes mentioning this code
Acts whose text cites this code or its heading. Check the act itself: a code can be cited for reasons other than a change of its duty.
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CELEX 32026R1794 · Source: eur-lex.europa.eu
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CELEX 32026R1857 · Source: eur-lex.europa.eu
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FR Doc. 2026-14542 · 91 FR 45516 · Source: federalregister.gov
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FR Doc. 2026-13663 · 91 FR 41619 · Source: federalregister.gov
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FR Doc. 2026-11158 · 91 FR 33854 · Source: federalregister.gov
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FR Doc. 2026-10627 · 91 FR 31701 · Source: federalregister.gov
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CELEX 32026R0913 · Source: eur-lex.europa.eu
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CELEX 32026R0916 · Source: eur-lex.europa.eu
In the UK Global Tariff, subheading 2701.12 covers 2 tariff lines and the duty is duty-free.
The EU Combined Nomenclature divides subheading 2701.12 into 2 tariff lines; the duty is duty-free.
Goods from 174 countries can enter the UK at a preferential rate instead of the standard Free; 174 of them pay no duty at all, for example under DCTS Comprehensive or European Union.
In the 12 months to August 2026, the UK imported bituminous coal worth £106.5m (down 29% on the year before), at an average of £0.13 per kg; Colombia supplied 20%, followed by Venezuela.
World trade in bituminous coal reached US$119.8bn in 2024, down 19.9% on 2023.
Australia was the largest exporter with 41.1% of the total, ahead of Russia.
Legal notes
Subheading notes
1. For the purposes of subheading 270111, ‘anthracite’ means coal having a volatile matter limit (on a dry, mineral-matter-free basis) not exceeding 14 %.
2. For the purposes of subheading 270112, ‘bituminous coal’ means coal having a volatile matter limit (on a dry, mineral-matter-free basis) exceeding 14 % and a calorific value limit (on a moist, mineral-matter-free basis) equal to or greater than 5833 kcal/kg.
3. For the purposes of subheadings 270710, 270720, 270730 and 270740, the terms ‘benzol (benzene)’, ‘toluol (toluene)’, ‘xylol (xylenes)’ and ‘naphthalene’ apply to products which contain more than 50 % by weight of benzene, toluene, xylenes or naphthalene, respectively.
4. For the purposes of subheading 271012, ‘light oils and preparations’ are those of which 90 % or more by volume (including losses) distil at 210 °C according to the ISO 3405 method (equivalent to the ASTM D 86 method).
5. For the purposes of the subheadings of heading 2710, the term ‘biodiesel’ means mono-alkyl esters of fatty acids of a kind used as a fuel, derived from animal, vegetable or microbial fats and oils whether or not used.
Questions and answers
What is the HS code for coal, whether or not pulverised, but not agglomerated: bituminous coal?
Coal, whether or not pulverised, but not agglomerated: bituminous coal fall under HS subheading 2701.12, part of heading 2701, in section V of the Harmonized System.
What is the import duty on coal, whether or not pulverised, but not… in the UK?
Under the UK Global Tariff, imports under 2701.12 from countries without a preferential agreement are free of duty. Preferential rates, anti-dumping duties and VAT are not included.
What is the import duty on coal, whether or not pulverised, but not… in the EU?
Under the EU Combined Nomenclature, imports under 2701.12 from countries without a preferential agreement are free of duty. Preferential rates, anti-dumping duties and VAT are not included.
Which country exports the most coal, whether or not pulverised, but not…?
Australia, with US$49.2bn in 2024 (41.1% of world exports).
Which countries can export bituminous coal to the UK duty-free?
174 countries pay no duty under a trade agreement or preference scheme, among them partners under DCTS Comprehensive, European Union, DCTS Enhanced. The goods must meet the agreement’s rules of origin and the importer needs proof of origin; otherwise the standard rate of Free applies. Pick a country above to see its rate.
Where does the UK import bituminous coal from?
In the 12 months to August 2026, the largest suppliers were Colombia (20%), Venezuela (17%) and United States (15%), out of total imports of £106.5m.