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HS Code 2708.20 : Pitch coke

The 6-digit Harmonized System (HS) code for pitch coke is 2708.20. Under the 2026 Ghana (GRA Customs), the representative MFN general duty rate is 5% [Ghana Revenue Authority (Customs)].

Chapter

Ch 27

Heading

2708

Subheading

2708.20

GH MFN Duty

MODULE 3: SIGNATURE A: HS DECODE VISUAL HIERARCHY

Chapter 27

Pitch and pitch coke, obtained from coal tar or from other mineral tars

Heading 2708

2708

Pitch and pitch coke, obtained from coal tar or from other mineral tars

Subheading .20

.20

Pitch coke

MODULE 4: SIGNATURE B: TARIFF MATRIX

Import Duty Rates by Destination

Ghana (Ghana Revenue Authority (Customs) Tariff 2026)

2708.20

Representative General Duty

Verified July 2026 · Ghana Revenue Authority (Customs)

MODULE 5: GHANA IMPORT DUTY & 15% VAT BREAKDOWN

Base Customs Duty

MFN Rate [Ghana Revenue Authority (Customs)]

Import VAT / Tax Rate

15% VAT

Local Tax Rate

De Minimis Threshold

GHS threshold

Customs Exemption Limit

Notice: Ghana customs entry, tariff classification, MFN duty rates, and 15% VAT are governed by Ghana Revenue Authority (Customs). Always verify declarable lines with Ghana Revenue Authority (Customs) prior to import.

TRACK THIS HS CODE

Get Real-Time Tariff & Trade Remedy Change Alerts for HS 2708.20

Receive an automated email notification whenever USITC or CBP publishes duty rate adjustments or customs notices for 2708.20.

MODULE 6: Mandatory Customs Entry Document Matrix

Rule-Derived Customs Entry Package Checklist

UNIVERSAL DOCUMENT

Commercial Invoice

Itemized description, currency, Incoterms, seller/buyer details, and country of origin.

UNIVERSAL DOCUMENT

Packing List & Bill of Lading

Gross/net weight, container/seal numbers, piece count, and transport B/L or Air Waybill.

PREFERENTIAL RULE

Certificate of Origin (If Claiming FTA)

Required only when claiming zero-duty preference under USMCA, KORUS, or GSP.

MODULE 7: Regulatory Compliance & Partner Government Agency (PGA) Flags

Standard Entry This commodity does not carry mandatory PGA pre-clearance flags under the ACE message set.

MODULE 8: Trade Remedies (Section 301, Section 232, AD/CVD)

China Section 301 Tariff Status

0% Additional Duty (Exempt)

Section 232 Steel/Aluminum Status

Exempt (Non-Metal Commodity)

EU CBAM Carbon Alert

Not in Scope

MODULE 9: Free Trade Agreements (FTA) & Rules of Origin (RoO)

Browse all preferential trade calculators & compliance tools in our Customs Tools Hub ↗.

Agreement Code	Trade Agreement / Program	Preferential Rate	Rules of Origin (RoO) Requirement
P	United States-Mexico-Canada Agreement (USMCA)	Free	Must meet USMCA Regional Value Content (RVC) or tariff shift rules.
KR	U.S.-Korea Free Trade Agreement (KORUS)	Free	Direct shipment from South Korea with KORUS Certificate of Origin.
AU	U.S.-Australia Free Trade Agreement	Free	Wholly obtained or tariff shift rule under US-Australia FTA.
A / D	GSP / African Growth & Opportunity Act (AGOA)	Free	35% local value-add requirement for beneficiary country origin.

MODULE 10: Logistics, Freight & Transport Specifications

Standard 20ft Container

~28 CBM / 28,000 kg Payload

Standard 40ft High-Cube

~68 CBM / 28,600 kg Payload

Stowage Factor & Handling

Standard commercial packaging for Pitch coke

MODULE 11: GRA Customs Advance Ruling System

Legally binding advance tariff rulings issued by Ghana Revenue Authority (Customs) for HS 2708.20.

Query official Customs portal:

Search Official Customs Portal for 2708.20 →

Ghana Declarable Tariff Schedule (2708.20)

National line-level (8/10-digit) detail for Ghana (GRA Customs): coverage in progress.

Universal 6-digit WCO backbone applied rate: 5%. Confirm the full national commodity code at the official source (Ghana Revenue Authority (Customs)).

MODULE 12: Candidate Subheadings & Related Codes

Related HS Code	Heading Category	Action
2708.10	Subheading under Heading 2708	Compare Subheading 2708.10 →

Official Primary Sources & Authority References

USITC HTS Chapter 27 Tariff Schedule (2026) ↗

Official U.S. 10-digit tariff lines and general duty rates for Pitch coke.

CBP CROSS Ruling Database (2708.20) ↗

Binding customs classification precedents for Heading 2708.

MODULE 14: Frequently Asked Questions (FAQ) & Operational Guide

What is the 6-digit WCO tariff classification and United States (USITC HTS) general duty for Pitch coke?

Under WCO Harmonized System 2022 and United States (USITC HTS), Pitch coke is classified under HS 2708.20 (Heading 2708, Chapter 27). The representative GH MFN general duty rate is 5%.

How is HS 2708.20 distinguished within Heading 2708 (Pitch and pitch coke, obtained from coal tar or from other mineral tars)?

Heading 2708 covers Pitch and pitch coke, obtained from coal tar or from other mineral tars. Subheading 2708.20 specifically isolates Pitch coke. Importers must verify whether physical characteristics, processing state, or composition require alternative subheadings under Heading 2708.

What are the primary candidate subheadings related to HS 2708.20?

Related subheadings under Heading 2708 include 2708.10. Classification depends on processing stage, decaffeination, purity, or material form.

What mandatory commercial entry documents are required to import Pitch coke?

Commercial Invoice (detailing Incoterms, currency, and origin), Packing List, Bill of Lading (or Air Waybill), CBP Form 7501 Entry Summary, and a continuous customs bond are required for formal entries.

Can goods under HS 2708.20 enter duty-free under USMCA or Free Trade Agreements?

Yes. Eligible goods originating in Mexico, Canada, South Korea, or Australia enter duty-free under preference SPI codes (P, KR, AU) provided they satisfy Regional Value Content (RVC) or tariff-shift rules with a valid Certificate of Origin.

What is the US formal entry threshold for shipments of Pitch coke?

Commercial shipments of Pitch coke with a customs value exceeding $2,500 USD require formal customs entry (CBP Form 7501) and a continuous entry bond. Informal entry applies to lower values.

How can an importer obtain a binding CBP classification ruling for HS 2708.20?

Importers may submit an e-Ruling request under 19 CFR Part 177 to CBP National Commodity Specialist Division (NCSD) to obtain a legally binding tariff classification ruling prior to importation.

What import VAT or sales tax applies to HS 2708.20 in Ghana?

Commercial imports of Pitch coke under HS 2708.20 into Ghana are subject to 15% VAT, assessed on the entered customs value plus applicable duties.

What is the customs duty de minimis threshold in Ghana?

The customs de minimis threshold for import shipments into Ghana is GHS threshold. Consignments under this value may qualify for duty-free or simplified entry under local regulations.

Which authority regulates customs entry and tariff classification in Ghana?

Customs declarations, import duty assessments, and GRA Customs Advance Ruling System for HS 2708.20 are administered by Ghana Revenue Authority (Customs).

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