Sourcing coal coke breeze from China

Coal coke breeze duty

Read from the UK Trade Tariff on 29 September 2026, heading 2704 covers coke and semi-coke of coal, lignite or peat, whether or not agglomerated, and retort carbon. This guide focuses on coal coke breeze, the fine coal-derived coke fraction. See the wider coke and semi-coke guide.

The supplied tariff facts show 0% duty for goods from China under 2704 00 10 00, with no anti-dumping or countervailing duty, suspension or attached import control recorded. Only this commodity line is relevant to coal coke breeze; the other supplied lines cover lignite coke and other goods.

Confirm the coal feedstock and describe the material as coke breeze on the specification and customs paperwork. Give your broker the composition, manufacturing description and intended use when checking the commodity code.

Specifying coal coke breeze

Specify coal-derived coke, the intended process, particle size distribution and permitted oversize and undersize fractions. Agree fixed carbon, ash, sulphur, volatile matter and moisture limits, stating whether results are on a dry or as-received basis. Define sampling, test methods, acceptance criteria and whether invoiced weight is adjusted for moisture.

For a substance you have not previously imported, consider whether UK REACH registration is required. Ask for the substance identity, composition and supporting documentation before accepting the supplier's compliance position. Assess harmful dust exposure during unloading and feeding; adequate exposure controls are required where the harmful substance or process cannot be eliminated.

Check Climate Change Levy treatment separately from customs duty. UK-resident importers of taxable commodities supplying end-users, or using them themselves, need to register. Qualifying mineralogical and metallurgical processes are exempt from the main levy rates, and customers must declare qualifying use to their suppliers to claim the exemption.

Worked duty example

Illustrative example, not a quote: Illustrative order: 20 tonnes of coal coke breeze in bulk bags under 2704 00 10 00, invoiced at £5,160 free on board, with £1,800 of freight and insurance to the UK. The customs value is £6,960. Duty at 0% is £0. Import VAT at 20% is charged on the customs value plus duty, £6,960, so it is £1,392. With no duty, the only import tax is the VAT, which a VAT-registered importer can usually reclaim. The import duty and VAT guide explains each step.

Inspection checklist

Analysis: match the batch certificate to bag markings and independently check fixed carbon, ash, sulphur, volatile matter and moisture against the agreed specification.

Sizing: sieve representative samples from across the lot, checking oversize pieces and excessive dust against the agreed particle distribution.

Condition: check for wet clumps, soil, metal fragments and mixed material; compare arrival samples with the approved pre-shipment sample.

Packing and weight: inspect bag seams, liners and lifting loops, reconcile net weights and record leakage or water ingress before unloading. See quality inspection explained.

What goes wrong

A sample can meet the sieve specification while the shipment contains segregated coarse pieces and dust. Moisture increases delivered weight and encourages clumping; excessive ash reduces usable carbon, while sulphur outside the agreed limit can make the lot unsuitable for the buyer's process.

Reports become misleading when the supplier quotes dry-basis results against an as-received purchase specification or supplies analysis from another batch. Agree representative sampling before dispatch, retain sealed comparison samples and test the arrival lot before mixing it into existing stock.

Cambridge China Bridge sources these products for UK businesses, checking the factory and the documents before shipment. See factory verification. For repeat volumes, see container programmes.