Subheading · Chapter 27 · Heading 2704

2704.00

2704.00: Coke and semi-coke of coal, of lignite or of peat, whether or not agglomerated; retort carbon

Coke and semi-coke

2704.00 is the HS subheading for coke and semi-coke, under heading 2704 in chapter 27.

What you pay

Importing into UK

Customs duty Free standard rate · across 3 national lines depends on the country of origin
Additional duties and charges 1 additional measure Import requirements: 2
VAT 20.00 % import VAT
Duty calculatorCalculate duty and taxes →

Rates by national line · UK Global Tariff

UK lines →
  1. 2704 00 10 00 Coke and semi-coke of coal Free
  2. 2704 00 30 00 Coke and semi-coke of lignite Free
  3. 2704 00 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
    Tariff lines
    on 2 of 3 lines

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 schemeCountriesRate
standard rate (no agreement)—Free
DCTS Comprehensive
Afghanistan, Angola, Bangladesh, Benin and 38 more

Afghanistan, 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")
Austria, Belgium, Bulgaria, Croatia and 23 more

Austria, Belgium, Bulgaria, Croatia, Cyprus, Czechia, Denmark, Estonia, Finland, France, Germany, Greece, Hungary, Ireland, Italy, Latvia, Lithuania, Luxembourg, Malta, Netherlands, Poland, Portugal, Romania, Slovakia, Slovenia, Spain, Sweden

Free
DCTS Enhanced
Algeria, Bolivia, Cape Verde, Congo - Brazzaville and 13 more

Algeria, 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 more

Antigua & 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 more

Anguilla, 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

last 12 months£192.3m-8% · previous 12 months
Average import price£0.24 per kg
Jan 2024: £54.7mFeb 2024: £25.5mMar 2024: £56.6mApr 2024: £65.7mMay 2024: £47.7mJun 2024: £56mJul 2024: £44.3mAug 2024: £21mSept 2024: £25.5mOct 2024: £2.9mNov 2024: £2.5mDec 2024: £3.2mJan 2025: £34.5mFeb 2025: £26mMar 2025: £16.8mApr 2025: £23mMay 2025: £1.2mJun 2025: £16.7mJul 2025: £24.6mAug 2025: £32.2mSept 2025: £25.1mOct 2025: £14.2mNov 2025: £23mDec 2025: £12.8mJan 2026: £21.6mFeb 2026: £1.2mMar 2026: £14.4mApr 2026: £3.6mMay 2026: £43.2mJun 2026: £12.3mJul 2026: £15.9mAug 2026: £5m 202420252026
Data up to August 2026 (provisional) · Monthly data: Eurostat Comext (CC BY 4.0), HMRC (OGL v3.0)

Main suppliers, last 12 months

CountryValueShareChange
Japan £73.5m 38.2% -4.5%
Australia £66.2m 34.4% +151.6%
Colombia £24.4m 12.7% -54.5%
Czechia £8.3m 4.3% +41.9%
United States £7.9m 4.1% -68%
Poland £5.8m 3% -35.9%
Spain £3.6m 1.8% -7.8%
Sweden £2.1m 1.1% -3%

Same subheading in other tariffs

World trade in 2024

2704.00 · US$10bn

Trade value (US$) no reported trade < US$617kUS$617k+US$39m+US$274m+> US$2bn

Exports: 88
  1. Poland: US$2bn
  2. China: US$2bn
  3. Indonesia: US$2bn
  4. Colombia: US$1bn
  5. United States: US$579m
  6. Japan: US$527m
  7. Germany: US$442m
  8. Russia: US$276m
  9. Czechia: US$274m
  10. Mozambique: US$257m
  11. Australia: US$201m
  12. Zimbabwe: US$170m
  13. Italy: US$148m
  14. Bosnia & Herzegovina: US$83m
  15. Hungary: US$58m
  16. Spain: US$57m
  17. Netherlands: US$52m
  18. India: US$46m
  19. Türkiye: US$43m
  20. France: US$43m
  21. South Africa: US$39m
  22. Belgium: US$30m
  23. Kazakhstan: US$29m
  24. Sweden: US$21m
  25. Canada: US$20m
  26. Finland: US$19m
  27. United Kingdom: US$15m
  28. Chile: US$14m
  29. Hong Kong SAR China: US$13m
  30. Kyrgyzstan: US$11m
  31. Taiwan: US$11m
  32. Iran: US$6m
  33. Zambia: US$5m
  34. Ireland: US$4m
  35. Ukraine: US$4m
  36. Nigeria: US$4m
  37. Malaysia: US$2m
  38. Uganda: US$2m
  39. Argentina: US$1m
  40. Mongolia: US$1m
  41. Austria: US$755k
  42. United Arab Emirates: US$617k
  43. Egypt: US$513k
  44. Slovenia: US$451k
  45. Croatia: US$323k
  46. South Korea: US$262k
  47. Qatar: US$260k
  48. Oman: US$250k
  49. Brazil: US$239k
  50. Romania: US$237k
  51. Singapore: US$220k
  52. Mexico: US$211k
  53. Saudi Arabia: US$202k
  54. Serbia: US$155k
  55. Venezuela: US$123k
  56. Slovakia: US$114k
  57. Thailand: US$91k
  58. Portugal: US$62k
  59. Bahrain: US$56k
  60. Cuba: US$49k

Top exporters

RankCountryValueShare
1 Poland US$2bn 20%
2 China US$2bn 20%
3 Indonesia US$2bn 14.8%
4 Colombia US$1bn 11.5%
5 United States US$579m 5.6%
6 Japan US$527m 5.1%
7 Germany US$442m 4.2%
8 Russia US$276m 2.6%
9 Czechia US$274m 2.6%
10 Mozambique US$257m 2.5%

Top importers

RankCountryValueShare
1 India US$2bn 17.4%
2 Brazil US$945m 9.1%
3 Germany US$902m 8.7%
4 Indonesia US$509m 4.9%
5 United Kingdom US$484m 4.6%
6 Austria US$436m 4.2%
7 Türkiye US$428m 4.1%
8 France US$398m 3.8%
9 Belgium US$392m 3.8%
10 Canada US$382m 3.7%

Import duty on this product around the world 164

The most-favoured-nation (MFN) duty each country applies to goods of this HS subheading: the average over its national tariff lines, with the lowest and highest line where they differ. Goods from countries with a trade agreement often pay less.

  • 3.2%median duty
  • 69number of duty-free countries (MFN)
  • 25%highest: Bermuda, Cayman Islands, Comoros

164

Importing countryMFN dutylines from – todata year
Afghanistan 5% 2018 · HS 2012
Albania 6.7% 0% – 10% 2023
Algeria 5% 2023
Angola 2% 2023 · HS 2017
Anguilla 10% 2021 · HS 2017
Antigua & Barbuda 0% 2021 · HS 2007
Argentina 0% 2023 · HS 2017
Armenia 5% 2023
Aruba 6% 2021 · HS 2012
Australia 0% 2023
Azerbaijan 0% 2023 · HS 2017
Bahamas 0% 2022
Bahrain 5% 2023
Bangladesh 5% 2023 · HS 2017
Barbados 5% 2022 · HS 2017
Belarus 5% 2021 · HS 2017
Belize 5% 2023
Benin 5% 2023
Bermuda 25% 2023
Bhutan 10% 2022
Bolivia 5% 2023 · HS 2017
Bosnia & Herzegovina 0% 2022
Botswana 0% 2023
Brazil 0% 2023 · HS 2017
Brunei 0% 2023 · HS 2017
Burkina Faso 5% 2023
Burundi 0% 2023
Cambodia 0% 2023 · HS 2017
Cameroon 10% 2023
Canada 0% 2023
Cape Verde 5% 2023 · HS 2017
Cayman Islands 22% 2021 · HS 2002
Central African Republic 10% 2023
Chad 10% 2023
Chile 6% 2023 · HS 2017
China 5% 2023
Colombia 1.7% 0% – 5% 2023 · HS 2017
Comoros 20% 2021 · HS 2017
Congo - Brazzaville 10% 2023
Cook Islands 0% 2022 · HS 2017
Costa Rica 0% 2023
Côte d’Ivoire 5% 2023 · HS 2017
Cuba 0% 2023 · HS 2017
Dominica 5% 2023 · HS 2017
Dominican Republic 0% 2023
Ecuador 5% 2023 · HS 2017
Egypt 5% 2019 · HS 2017
El Salvador 0% 2022
Equatorial Guinea 10% 2023
Eswatini 0% 2023
Ethiopia 5% 2021 · HS 2017
European Union (27 countries) 0% 2023
Fiji 5% 2023
French Polynesia 10% 2023
Gabon 10% 2023
Gambia 5% 2023
Georgia 0% 2022 · HS 2017
Ghana 5% 2023
Gibraltar 12% 2023 · HS 2017
Grenada 5% 2023 · HS 2012
Guatemala 0% 2023
Guinea 5% 2023
Guinea-Bissau 5% 2023
Guyana 5% 2023 · HS 2017
Haiti 5% 2020 · HS 2017
Honduras 0% 2023
Hong Kong SAR China 0% 2023
Iceland 0% 2023
India 5% 2023
Indonesia 0% 2023
Iran 10% 2020 · HS 2017
Israel 0% 2022 · HS 2017
Jamaica 3.3% 0% – 5% 2023
Japan 1.6% 0% – 3.2% 2023
Jordan 0% 2023
Kazakhstan 5% 2023
Kenya 0% 2023
Kiribati 0% 2023 · HS 2002
Kuwait 5% 2023
Kyrgyzstan 5% 2021 · HS 2017
Laos 5% 2023 · HS 2017
Lebanon 0% 2020 · HS 2017
Lesotho 0% 2023
Liberia 5% 2023
Libya 5% 2021 · HS 2017
Liechtenstein 0.3%* 2021 · HS 2017
Macao SAR China 0% 2023
Madagascar 10% 2023
Malawi 0% 2021 · HS 2017
Malaysia 0% 2023
Maldives 0% 2023
Mali 5% 2023
Mauritania 5% 2023 · HS 2017
Mauritius 0% 2023
Mexico 0% 2023 · HS 2017
Micronesia 4% 2021 · HS 2017
Moldova 0% 2023 · HS 2017
Mongolia 5% 2023
Montserrat 5% 2023 · HS 2017
Morocco 2.5% 2023
Mozambique 2.5% 2023
Myanmar (Burma) 0% 2023 · HS 2017
Namibia 0% 2023
Nauru 10% 2021 · HS 2017
Nepal 5% 2023
New Zealand 0% 2023
Nicaragua 0% 2023
Niger 5% 2023
Nigeria 5% 2023
North Macedonia 0% 2023
Norway 0% 2023
Oman 5% 2023
Pakistan 3% 2023
Palau 3% 2023 · HS 2012
Palestinian Territories 0% 2017 · HS 2017
Panama 5% 0% – 10% 2023
Papua New Guinea 0% 2023
Paraguay 0% 2023 · HS 2017
Peru 0% 2023 · HS 2017
Philippines 1% 2023
Qatar 5% 2023
Russia 5% 2021 · HS 2017
Rwanda 0% 2023
Samoa 8% 2020 · HS 2017
São Tomé & Príncipe 10% 2019 · HS 2017
Saudi Arabia 5% 2023
Senegal 5% 2023
Seychelles 0% 2023
Sierra Leone 5% 2023
Singapore 0% 2023 · HS 2017
Solomon Islands 10% 2023 · HS 2017
Somalia 5% 2023 · HS 2017
South Africa 0% 2023
South Korea 3% 2023
Sri Lanka 0% 2023
St Kitts & Nevis 0% 2023
St Lucia 0% 2023 · HS 2012
St Pierre & Miquelon 5% 2021 · HS 2017
St Vincent & the Grenadines 5% 2023
Suriname 5% 2023 · HS 2007
Switzerland 0.2%* 2023
Syria 1% 2020 · HS 2012
Tajikistan 5% 2021 · HS 2012
Tanzania 0% 2023
Thailand 0% 2023
Togo 5% 2023
Tonga 15% 2023 · HS 2017
Trinidad & Tobago 0% 2023 · HS 2012
Türkiye 0% 2023
Tuvalu 0% 2017 · HS 2017
Uganda 0% 2023
Ukraine 0% 2023 · HS 2017
United Arab Emirates 5% 2023
United Kingdom 0% 2023
United States 0% 2023
Uruguay 0% 2023 · HS 2017
Uzbekistan 0% 2021 · HS 2017
Vanuatu 0% 2023
Venezuela 0% 2023 · HS 2017
Vietnam 2% 0% – 3% 2023
Wallis & Futuna 6% 2021 · HS 2012
Yemen 10% 2017 · HS 2017
Zambia 15% 2023
Zimbabwe 0% 2023

Tariff data years 2017–2023; rates may have changed since. * ad valorem equivalent of specific duties (UNCTAD estimate) · UNCTAD TRAINS, accessed via WITS (World Bank)

Classifications and correspondences

Where this HS subheading sits in the United Nations' statistical classifications, and which codes it had in earlier editions of the Harmonized System.

SITC Rev. 4
3250 Coke & semi-coke (including char) of coal, of lignite/of peat, whether/not agglomerated; retort carbon
End use (BEC Rev. 5)
Consumption goods · BEC 213101
CPC 2.1 product
33100 Coke and semi-coke of coal, of lignite or of peat; retort carbon
ISIC Rev. 4 activity
1910 Manufacture of coke oven products

Earlier HS editions

HSCode
20172704.00unchanged
20122704.00unchanged
20072704.00unchanged
20022704.00unchanged
19962704.00unchanged
19922704.00unchanged

Correspondence tables of the United Nations Statistics Division (UNSD)

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.

  1. EU Anti-dumping · Applies from:

    Commission Implementing Regulation (EU) 2026/1794 of 27 July 2026 imposing a definitive anti-dumping duty on imports of ferro-silicon originating in the Russian Federation and the People’s Republic of China following an expiry review pursuant to Article 11(2) of Regulation (EU) 2016/1036 of the European Parliament and of the Council

    CELEX 32026R1794 · Source: eur-lex.europa.eu

  2. US Import and export controls

    Notice of Action: Brazil's Acts, Policies, and Practices Related to Digital Trade and Electronic Payment Services; Unfair, Preferential Tariffs; Anti-Corruption Enforcement; Intellectual Property Protection; Ethanol Market Access; and Illegal Deforestation

    FR Doc. 2026-14542 · 91 FR 45516 · Source: federalregister.gov

  3. US Tariff change

    Notice of Determination and Request for Comments Concerning Action Pursuant to Section 301: Brazil's Acts, Policies, and Practices Related to Digital Trade and Electronic Payment Services; Unfair, Preferential Tariffs; Anti-Corruption Enforcement; Intellectual Property Protection; Ethanol Market Access; and Illegal Deforestation

    FR Doc. 2026-11158 · 91 FR 33854 · Source: federalregister.gov

  4. GB Other

    Excise climate levy rate changes starting 1 April 2026. Stop Press – 13 March 2026

    Trade Tariff news 5246 · Source: trade-tariff.service.gov.uk

Rule changes →

In the UK Global Tariff, subheading 2704.00 covers 3 tariff lines and the duty is duty-free.

The EU Combined Nomenclature divides subheading 2704.00 into 3 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 coke and semi-coke worth £192.3m (down 8% on the year before), at an average of £0.24 per kg; Japan supplied 38%, followed by Australia.

World trade in coke and semi-coke reached US$10bn in 2024, down 13.8% on 2023.

Poland was the largest exporter with 20% of the total, ahead of China.

Questions and answers

What is the HS code for coke and semi-coke of coal, of lignite or of peat, whether or not agglomerated; retort carbon?

Coke and semi-coke of coal, of lignite or of peat, whether or not agglomerated; retort carbon fall under HS subheading 2704.00, part of heading 2704, in section V of the Harmonized System.

What is the import duty on coke and semi-coke of coal, of lignite or of peat in the UK?

Under the UK Global Tariff, imports under 2704.00 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 coke and semi-coke of coal, of lignite or of peat in the EU?

Under the EU Combined Nomenclature, imports under 2704.00 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 coke and semi-coke of coal, of lignite or of peat?

Poland, with US$2bn in 2024 (20% of world exports).

Which countries can export coke and semi-coke 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 coke and semi-coke from?

In the 12 months to August 2026, the largest suppliers were Japan (38%), Australia (34%) and Colombia (13%), out of total imports of £192.3m.

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