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HS 2716Energy

HS Code for Electricity (HS 2716)

Electricity has its own HS heading - 2716.00 - but is not a physical shipment. In customs terms it is metered flow across an interconnector. It has been in CBAM Annex I since day one because EU importers of Balkan / Ukrainian / Turkish / UK electricity face a carbon-price differential that could otherwise be arbitraged.

Reviewed against WCO HS · WTO IDB · National customs schedules3 authoritative sourcesLast reviewed July 2026

Sample 6-digit codes

CodeDescription
2716.00Electrical energy (optional heading)
Need to check a specific code? Use the free HS code lookup tool.

Typical import duty by market

MarketDuty
European Union
0%
MFN 0% but CBAM applies from 2026 with default emission factors unless verified generator data provided.
United Kingdom
0%
United States
0%
Switzerland
0%

Worked landed-cost example

1 TWh imported into EU from a coal-dominated bidding zone

Default emission factor (illustrative)0.9 tCO2/MWh
Embedded emissions900,000 tCO2
CBAM certificate cost @ EUR 80/t (post-2026)≈ EUR 72m
EUA differential vs origin carbon priceDeducted from CBAM liability
CBAM adds EUR 20-70/MWh depending on origin mix and carbon-price parity - potentially the largest single cost overhang on interconnector economics.
Run your own numbers in the import duty & tax calculator.
Regulatory checkpoints
  • · ENTSO-E TSO-to-TSO settlement rules govern EU cross-border flow.
  • · CBAM Annex I: 2716 covered - emission factor based on average CO2/MWh of the exporting bidding zone unless verified generator-specific data is provided.
  • · EU State Aid rules on interconnector subsidies and capacity mechanisms.
  • · REMIT (EU) 1227/2011 - wholesale market transparency and market-abuse rules.
Top exporting countries
  • · France (nuclear surplus)
  • · Norway (hydro)
  • · Sweden
  • · Switzerland
  • · Czechia

Frequently asked questions

Why does electricity have an HS code?

For statistical purposes. Physical clearance is via metering at the interconnector, not customs. But for CBAM and trade statistics, 2716.00 is used.

Does renewable-origin electricity escape CBAM?

Only if the importer provides verified generator-specific data (a Guarantee of Origin alone is not enough - the CBAM regulation requires plant-level emissions verification). Otherwise the default zone emission factor applies.

Destination market toolkits

Country-specific duty, VAT/GST and Incoterms practice for the top destinations for energy.

Import into United States →
No federal VAT / GST · 0% federal
Import into United Kingdom →
VAT · 20% standard, 5% reduced, 0% zero-rated
Import into Germany →
VAT (Umsatzsteuer / Einfuhrumsatzsteuer) · 19% standard, 7% reduced
Import into India →
IGST on imports · 5% / 12% / 18% / 28%
Import into China →
Import VAT · 13% standard, 9% reduced, 6% services
Import into United Arab Emirates →
VAT · 5% standard

Energy landed-cost pages: every destination market

Jump straight to the energy import guide for any of the destination markets we cover.

Related commodity guides

HS 2709Energy
HS Code for Crude Oil (HS 2709) →
HS 2710Energy
HS Code for Petroleum Products (HS 2710) →
HS 2701Energy
HS Code for Coal (HS 2701) →
HS 2713Energy
HS Code for Petroleum Coke / Petcoke (HS 2713) →

Related tools

HS Code Lookup →
Search harmonised codes across 21 sections.
Import Duty & Tax →
Landed cost with duty, VAT/GST and cess.
Landed Cost by HS & Country →
Duty + VAT/GST + Incoterm split for this HS.
CIF ↔ FOB Converter →
Convert customs value between Incoterms.

Sources & citations

Duty rates and regulations compiled from WCO HS, WTO integrated database, national customs authorities and published FTA schedules. Provided for decision-support only - confirm the 10-digit line and current preferential status with your licensed customs broker before acting.

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