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

CN code 2704 00 covers coke and semi-coke of coal, lignite, or peat, whether or not agglomerated, and retort carbon. Coke is produced by carbonising coal at temperatures above 1000°C, which removes volatile substances and leaves a material with high elemental carbon content. Semi-coke is produced by carbonisation at lower temperatures, retaining a higher proportion of volatile matter. Retort carbon is a hard carbonaceous deposit formed on the walls of retorts during the production of town gas. Classification under this code requires differentiation from petroleum coke (code 2713), which is derived from crude oil refining. Metallurgical coke of the highest quality is used primarily in iron smelting as a reducing agent in blast furnaces. Foundry coke and heating coke have different industrial and energy applications. Key classification parameters include ash content, sulphur content, moisture content, and mechanical strength indices such as CSR and CRI.

Importing coke and semi-coke into the EU is governed by customs, excise, and environmental regulations. In the context of sanctions against Russia introduced since 2022, Russian-origin coke is subject to import bans as a coal derivative product. Applicable duty rates vary depending on the origin of goods and should be verified in the TARIC database. Coke as a solid fuel is subject to excise duty under the Energy Taxation Directive 2003/96/EC. The EU Emissions Trading System has an indirect impact on production costs and coke trade, particularly in the metallurgical sector. Coke and semi-coke themselves are not subject to the CBAM mechanism, although steel products manufactured using coke are covered by CBAM. Import clearance requires standard customs documentation including a commercial invoice, transport documents such as a bill of lading for maritime transport, and a certificate of origin. For metallurgical coke, industrial buyers typically require quality certificates confirming technical parameters.

Importing coke requires careful logistical planning due to the bulk nature of the cargo. Key sources of coke imports to Europe in 2026 include China, India, Colombia, and Australia. Maritime transport in bulk carriers is the primary mode, requiring access to ports with suitable handling infrastructure. When negotiating contracts, precisely specify the quality parameters of coke, particularly ash content, sulphur content, moisture content, granulometry, and mechanical strength indicators CSR and CRI for metallurgical coke. Variations in parameters can affect both tariff classification and suitability for the intended application. Importers should account for storage costs, as coke needs protection from precipitation. Registration in the excise system is mandatory for entities placing coke on the market as fuel. Consider using a customs warehouse procedure to optimise cash flow when importing large volumes. Working with a specialised customs broker can help navigate the regulatory requirements efficiently.

Coke and semi-coke under CN 2704 00 enter duty-free at 0%. Used in iron smelting. Russian imports are sanctioned.