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.
Sample 6-digit codes
| Code | Description |
|---|---|
| 2716.00 | Electrical energy (optional heading) |
Typical import duty by market
| Market | Duty |
|---|---|
| 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% |
Numerical Example: 1 TWh imported into EU from a coal-dominated bidding zone
1 TWh imported into EU from a coal-dominated bidding zone. Run your own numbers in the Import Duty & Tax calculator.
- · 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.
- · France (nuclear surplus)
- · Norway (hydro)
- · Sweden
- · Switzerland
- · Czechia
Frequently asked questions
For statistical purposes. Physical clearance is via metering at the interconnector, not customs. But for CBAM and trade statistics, 2716.00 is used.
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.
Import duty and tax by destination market
Typical MFN duty, consumption tax and the tax base applied to energy (HS 2716) in each market we cover. Rates are indicative at the 6-digit line | confirm the national 8/10-digit code with your broker.
| Market | Duty | Consumption tax | Tax base | Tax as % of CIF |
|---|---|---|---|---|
| India | 5% | IGST 18% | Assessable value + duty | 24.1% |
| United Arab Emirates | 0% | VAT 5% | CIF + duty | 5.0% |
| Saudi Arabia | 0% | VAT 15% | CIF + duty | 15.0% |
| Singapore | 0% | GST 9% | CIF + duty | 9.0% |
| China | 0% | VAT 13% | CIF + duty | 13.0% |
| United States | 0% | Federal VAT 0% | CIF | 0.3% |
| United Kingdom | 0% | VAT 20% | CIF + duty | 20.0% |
| Germany | 0% | USt 19% | CIF + duty | 19.0% |
| Netherlands | 0% | BTW 21% | CIF + duty | 21.0% |
| Vietnam | 0% | VAT 10% | CIF + duty | 10.0% |
| Türkiye | 0% | KDV 20% | CIF + duty | 20.0% |
| Japan | 0% | JCT 10% | CIF + duty | 10.0% |
| South Korea | 0% | VAT 10% | CIF + duty | 10.0% |
| Brazil | 0% | IPI+PIS/COFINS+ICMS 32% | CIF + duty | 32.0% |
| Indonesia | 0% | PPN 11% | CIF + duty | 13.5% |
| Mexico | 0% | IVA 16% | CIF + duty | 16.9% |
| Egypt | 0% | VAT 14% | CIF + duty | 14.0% |
| Nigeria | 0% | VAT 7.5% | CIF + duty | 9.1% |
| South Africa | 0% | VAT 15% | Assessable value + duty | 16.5% |
| Australia | 0% | GST 10% | CIF + duty | 10.0% |
Run your own numbers with the landed cost calculator or check documentation requirements in the LC document checklist.