**Executive Summary**
This notification, dated January 3, 2026, issued by the Ministry of Commerce and Industry, amends the import policy for Low Ash Metallurgical Coke under Chapter 27 of ITC (HS), 2022, Schedule-I (Import Policy). It revises import conditions making the import of Low Ash Metallurgical Coke "Free", effective immediately. The notification is issued under the powers conferred by the Foreign Trade (Development & Regulation) Act, 1992 and the Foreign Trade Policy, 2023.
**Key Points / Main Content**
* **Policy Amendment:**
* Policy Condition No. 8 of Chapter 27 of ITC (HS), 2022, Schedule-I (Import Policy) is deleted.
* **Revised Import Policy:**
* The import of Low Ash Metallurgical Coke (with ash content below 18%), including coke fines/coke breeze and ultra-low phosphorous metallurgical coke, is now "Free."
* The change applies to ITC (HS) Codes 27040020, 27040030, 27040040, and 27040090.
* Previously, under ITC (HS) code 27040020 Coke and semi-coke of lignite or of peat, import was Restricted and subject to policy condition No. 08 of Chapter 27.
**Impact Analysis**
**Stakeholder: Importers of Low Ash Metallurgical Coke**
* **Impact:** Importers benefit from the liberalization of the import policy, as they can now import Low Ash Metallurgical Coke without restrictions.
* **Action Required:** Importers can now import Low Ash Metallurgical Coke freely under the specified ITC (HS) codes without being subject to Policy Condition No. 08 of Chapter 27.
Key Entities Referenced
ITC (HS), 2022, Schedule-I (Import Policy): Indian Trade Classification (Harmonized System) 2022, Schedule-I dealing with Import Policy; amended to revise import policy and policy conditions for Low Ash Metallurgical Coke.
Foreign Trade (Development & Regulation) Act, 1992: Indian law providing the legal basis for the Foreign Trade Policy, referenced as the source of authority for the notification.
Foreign Trade Policy, 2023: The overarching policy governing import and export in India, referenced in conjunction with the Foreign Trade Act.
Directorate General of Foreign Trade (DGFT): The department within the Ministry of Commerce and Industry responsible for implementing trade policies, and the issuer of this notification.
Ministry of Commerce and Industry: The Indian government ministry responsible for trade and industrial development, which approved the notification.
रजिस्ट्री स.ं डी.एल.- 33004/99 REGD. No. D. L.-33004/99
सी.जी.-डी.एल.-अ.-08012026-269183
CG-DxLx-xEG-I0D8H0x1x2x0 26-269183
xxxGIDExxx
असाधारण
EXTRAORDINARY
भाग II—खण् ड 3—उप-खण्ड (ii)
PART II—Section 3—Sub-section (ii)
प्राजधकार स ेप्रकाजित
PUBLISHED BY AUTHORITY
स.ं 103] िई ददल्ली, बुधवार, ििवरी 7, 2026/पौष 17, 1947
No. 103] NEW DELHI, WEDNESDAY, JANUARY 7, 2026/PAUSHA 17, 1947
वाजणज्य एव ं उद्योग मत्रं ालय
(वाजणज्य जवभाग)
(जवदिे व्यापार महाजिदिे ालय)
अजधसचू िा
िई ददल् ली, 3 ििवरी, 2026
स.ं 54/2025-26
जवषयः आइटीसी (एचएस), 2022, अिसु चू ी-I (आयात िीजत) के अध्याय 27 के तहत लो ऐि मटे ालर्िकि ल कोक की
आयात िीजत एव ंिीजतगत ित िम ेंसिं ोधि - के सबं धं म।ें
का.आ. 113(अ).—समय-समय पर यथा संिोजधत जवदेि व्यापार िीजत, 2023 के परै ा 1.02 और 2.01 के साथ
पठित जवदेि व्यापार (जवकास एवं जवजिमयि) अजधजियम, 1992 की धारा 3 और धारा 5 द्वारा प्रदत्त िजियों का प्रयोग
करते हुए केन्द्र सरकार एतदद्वारा आइटीसी (एचएस), 2022, अिुसूची-I (आयात िीजत) के अध्याय 27 के तहत लो ऐि
मेटालर्ििकल कोक की आयात िीजत में जिम्नािुसार संिोधि करती हःै
2. अध्याय 27 की िीजतगत ित ि संख्या 08 को हटा ददया गया ह।ै
आइटीसी मौिदू ा सिं ोजधत सिं ोजधत
(एचएस) आयात आयात िीजतगत
मद जववरण मौिदू ा िीजतगत ित ि
कोड िीजत िीजत ित ि
147 GI/2026 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(ii)]
27040020 जलग्नाइट या पीट का कोक प्रजतबंजधत अध्याय 27 की िीजतगत ित ि मुि -
और सेमी कोक संख्या 08 के अधीि
27040030 कोयले का हाड िकोक
27040040 कोयले का सॉफ्ट कोक
27040090 अन्द्य
इस अजधसचू िा का प्रभावः
आइटीसी (एचएस) कोड 27040020, 27040030, 27040040 और 27040090 के अतं गति आि े वाल े लो ऐि
मेटालर्ििकल कोक (जिसमें ऐि की मात्रा 18% से कम हो) जिसमें कोक फाइि/कोक ब्रीज़ और अल्रा-लो फॉस्ट्फोरस
मेटालर्ििकल कोक िाजमल ह,ैं का आयात “मुि” ह।ै
इसे वाजणज्य और उद्योग मंत्री के अिुमोदि से िारी दकया िाता ह।ै
लव अग्रवाल, महाजिदिे क जवदिे व्यापार पदेि एव ंअपर सजचव
MINISTRY OF COMMERCE AND NDUSTRY
(Department Of Commerce)
(DIRECTORATE GENERAL OF FOREIGN TRADE)
NOTIFICATION
New Delhi, the 3rd January, 2026
No. 54 /2025-26
Subject: Amendment in Import Policy & Policy Condition of Low Ash Metallurgical Coke under Chapter 27 of
ITC (HS), 2022, Schedule-I (Import Policy) – regarding.
S.O. 113(E).—In exercise of the powers conferred by Section 3 and Section 5 of the Foreign Trade
(Development & Regulation) Act, 1992, read with paragraphs 1.02 and 2.01 of the Foreign Trade Policy, 2023 , as
amended from time to time, the Central Government hereby amends the Import Policy of Low Ash Metallurgical
Coke under Chapter 27 of ITC (HS), 2022, Schedule-I (Import Policy), as under:
2. The Policy Condition No. 8 of Chapter 27 stands deleted.
ITC (HS) Existing Existing Policy Revised Revised
Code Item Description Import Condition Import Policy
Policy Policy Condition
27040020 Coke and semi-coke Restricted Subject to Policy Condition Free -
of lignite or of peat No. 08 of Chapter 27.
27040030 Hard coke of coal
27040040 Soft coke of coal
27040090 Other
Effect of this Notification:
Import of Low Ash Metallurgical Coke (having ash content below 18%), including coke fines/coke breeze and ultra-
low phosphorous metallurgical coke, falling under ITC (HS) Codes 27040020, 27040030, 27040040 and 27040090,
is “Free”.
This is issued with the approval of the Minister of Commerce & Industry.
LAV AGARWAL, Dir. General of Foreign Trade Ex-Officio and Addl. Secy
Uploaded by Dte. of Printing at Government of India Press, Ring Road, Mayapuri, New Delhi-110064
and Published by the Controller of Publications, Delhi-110054.