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

Heading 2704 covers coke and semi-coke of coal, lignite or peat, whether or not agglomerated, and retort carbon. Coke is a product of coal carbonisation used mainly in iron metallurgy as fuel and reducing agent in the blast furnace. Import of coke into the EU is subject to a 0% duty rate. Coke is subject to CBAM regulations as a CO2-related product. Import of coke from Russia is prohibited under EU sanctions. A declaration of origin is required. Heading 2704 is part of Chapter 27 (mineral products, ores and fuels) of the Combined Nomenclature (CN) used in the European Union. This classification is based on the Harmonized System (HS) developed by the World Customs Organization (WCO), which is used in over 200 countries worldwide. The EU Combined Nomenclature extends the HS with additional 8-digit subheadings, while the TARIC system adds 10-digit codes for identifying specific trade measures. Each 4-digit heading such as 2704 is subdivided into 6-digit (HS), 8-digit (CN) and 10-digit (TARIC) subheadings that specify the type of goods for the purpose of applying the correct duty rates, trade measures and regulatory requirements. Correct determination of the 10-digit code is essential for establishing the amount of customs duties and taxes, as well as required permits and certificates. Classification of goods under heading 2704 must follow the General Rules for the Interpretation (GRI) of the Combined Nomenclature. Rule 1 states that classification is determined primarily by the terms of the headings and the relevant section or chapter notes. The Explanatory Notes to the Harmonized System and the Combined Nomenclature clarify the scope of each heading and are essential references for importers and customs brokers.

Heading 2704 covers coke and semi-coke of coal, lignite or peat, whether or not agglomerated, and retort carbon. Import of coke into the EU is subject to a 0% duty rate. Import of coke from Russia is prohibited under EU sanctions. A declaration of origin is required. Check whether the goods are subject to EU sanctions on imports from Russia. Coal and coke are subject to the CBAM mechanism - CO2 emission reporting is required. The duty rate is 0%, but correct subheading classification requires composition analysis. A declaration of origin is required when importing solid fuels. When importing goods under heading 2704 into the European Union, attention must be paid to applicable duty rates, which depend on the specific subheading (8- or 10-digit code) and the country of origin. MFN (Most Favoured Nation) duty rates apply to imports from countries with which the EU does not have preferential trade agreements. Current rates can be checked in the EU TARIC database on the European Commission website. Import of goods under heading 2704 may benefit from preferential duty rates under Free Trade Agreements (FTAs) concluded by the EU with third countries, the Generalised Scheme of Preferences (GSP) for developing countries, or autonomous tariff suspensions. Claiming preferences requires presentation of appropriate proof of origin (EUR.1 certificate, origin declaration, REX certificate or statement on origin under the registered exporter system). Goods under heading 2704 are subject to quality and environmental compliance controls. Required documentation includes: chemical composition analysis certificates, REACH documentation, fuel trading permits. In addition to customs duty, imports are subject to VAT at the rate applicable in the country of destination. The VAT taxable amount at import is the customs value plus duty and any countervailing or anti-dumping duties. The importer must file an electronic customs declaration in the national import system.

Heading 2704 covers coke from coal. Key classification factors are the degree of processing, composition and intended use of the product. CN subheadings divide goods in detail. Common mistake: węgiel - 2701. The boundary with neighbouring headings (2701/2705) depends on the preservation or processing method. Section and chapter notes must be considered as they define the precise scope of each heading.