Subheading · Chapter 27 · Heading 2716

2716.00

2716.00: Electrical energy

Electricity

2716.00 is the HS subheading for electricity, under heading 2716 in chapter 27.

What you pay

Importing into UK

Customs duty standard rate depends on the country of origin
Additional duties and charges 1 additional measure Import requirements: 1
VAT 20% import VAT
Duty calculatorCalculate duty and taxes →

Rates by national line · UK Global Tariff

UK lines →
  1. 2716 00 00 00 Electrical energy

Additional duties and import rules

Charges on top of the customs duty, and rules the goods must meet at the border.

Additional duties and charges 1

  • Excise dutyExcises 8.01 GBP / 1000 kWh
    Applies to goods from
    all countries

Import requirements 1

  • Import controlRestriction on entry into free circulation
    Applies to goods from
    Ukraine
    Legal act
    S.I. 2022/395
    Documents

Preferential rates by country

Agreement or schemeCountriesRate
standard rate (no agreement)—
DCTS Comprehensive
Afghanistan, Angola, Bangladesh, Benin and 38 more

Afghanistan, Angola, Bangladesh, Benin, Bhutan, Burkina Faso, Burundi, Cambodia, Central African Republic, Chad, Comoros, Congo - Kinshasa, Djibouti, Eritrea, Ethiopia, Gambia, Guinea, Guinea-Bissau, Haiti, Kiribati, Laos, Liberia, Malawi, Mali, Mauritania, Myanmar (Burma), Nepal, Niger, Rwanda, São Tomé & Príncipe, Senegal, Sierra Leone, Somalia, South Sudan, Sudan, Tanzania, Timor-Leste, Togo, Tuvalu, Uganda, Yemen, Zambia

Free
European Union (including code "EU")
Austria, Belgium, Bulgaria, Croatia and 23 more

Austria, Belgium, Bulgaria, Croatia, Cyprus, Czechia, Denmark, Estonia, Finland, France, Germany, Greece, Hungary, Ireland, Italy, Latvia, Lithuania, Luxembourg, Malta, Netherlands, Poland, Portugal, Romania, Slovakia, Slovenia, Spain, Sweden

Free
DCTS Enhanced
Algeria, Bolivia, Cape Verde, Congo - Brazzaville and 13 more

Algeria, Bolivia, Cape Verde, Congo - Brazzaville, Cook Islands, Kyrgyzstan, Micronesia, Mongolia, Nigeria, Niue, Pakistan, Philippines, Sri Lanka, Syria, Tajikistan, Uzbekistan, Vanuatu

Free
CARIFORUM
Antigua & Barbuda, Bahamas, Barbados, Belize and 10 more

Antigua & Barbuda, Bahamas, Barbados, Belize, Dominica, Dominican Republic, Grenada, Guyana, Jamaica, St Kitts & Nevis, St Lucia, St Vincent & the Grenadines, Suriname, Trinidad & Tobago

Free
OCTs (Overseas Countries and Territories)
Anguilla, Bermuda, British Indian Ocean Territory, British Virgin Islands and 7 more

Anguilla, Bermuda, British Indian Ocean Territory, British Virgin Islands, Cayman Islands, Falkland Islands, Montserrat, Pitcairn Islands, South Georgia & South Sandwich Islands, St Helena, Turks & Caicos Islands

Free
Central America Costa Rica, El Salvador, Guatemala, Honduras, Nicaragua, Panama Free
SADC EPA Botswana, Eswatini, Lesotho, Mozambique, Namibia Free
Eastern and Southern Africa States Madagascar, Mauritius, Seychelles, Zimbabwe Free
CPTPP Brunei, Malaysia Free
UK–Andorra agreement Andorra Free
UK–Albania agreement Albania Free
UK–Australia agreement Australia Free
UK–Canada agreement Canada Free
UK–Switzerland agreement Switzerland Free
UK–Côte d’Ivoire agreement Côte d’Ivoire Free
UK–Chile agreement Chile Free
UK–Cameroon agreement Cameroon Free
UK–Colombia agreement Colombia Free
UK–Ceuta & Melilla agreement Ceuta & Melilla Free
UK–Ecuador agreement Ecuador Free
UK–Egypt agreement Egypt Free
UK–Fiji agreement Fiji Free
UK–Faroe Islands agreement Faroe Islands Free
UK–Georgia agreement Georgia Free
UK–Ghana agreement Ghana Free
DCTS Standard Indonesia Free
UK–Israel agreement Israel Free
UK–India agreement India Free
UK–Iceland agreement Iceland Free
UK–Jordan agreement Jordan Free
UK–Japan agreement Japan Free
UK–Kenya agreement Kenya Free
UK–South Korea agreement South Korea Free
UK–Lebanon agreement Lebanon Free
UK–Liechtenstein agreement Liechtenstein Free
UK–Morocco agreement Morocco Free
UK–Moldova agreement Moldova Free
UK–North Macedonia agreement North Macedonia Free
UK–Mexico agreement Mexico Free
UK–Norway agreement Norway Free
UK–New Zealand agreement New Zealand Free
UK–Peru agreement Peru Free
UK–Papua New Guinea agreement Papua New Guinea Free
UK–Palestinian Territories agreement Palestinian Territories Free
UK–Serbia agreement Serbia Free
UK–Solomon Islands agreement Solomon Islands Free
UK–Singapore agreement Singapore Free
UK–San Marino agreement San Marino Free
UK–Tunisia agreement Tunisia Free
UK–Türkiye agreement Türkiye Free
UK–Ukraine agreement Ukraine Free
UK–Vietnam agreement Vietnam Free
UK–Samoa agreement Samoa Free
UK–Kosovo agreement Kosovo Free
UK–South Africa agreement South Africa Free

UK: imports by month

last 12 months£4bn+9.7% · previous 12 months
Jan 2024: £206.4mFeb 2024: £215.6mMar 2024: £290.5mApr 2024: £174.4mMay 2024: £323.2mJun 2024: £291.3mJul 2024: £303.6mAug 2024: £187.3mSept 2024: £273.3mOct 2024: £249.7mNov 2024: £309.1mDec 2024: £261mJan 2025: £378.9mFeb 2025: £339mMar 2025: £398.5mApr 2025: £307mMay 2025: £250.5mJun 2025: £224mJul 2025: £343.2mAug 2025: £293.2mSept 2025: £232.2mOct 2025: £250mNov 2025: £230.9mDec 2025: £301.5mJan 2026: £302.9mFeb 2026: £242.8mMar 2026: £405.5mApr 2026: £287.1mMay 2026: £441.9mJun 2026: £342.9mJul 2026: £467.5mAug 2026: £475.7m 202420252026
Data up to August 2026 (provisional) · Monthly data: Eurostat Comext (CC BY 4.0), HMRC (OGL v3.0)

Main suppliers, last 12 months

CountryValueShareChange
France £2.1bn 53.1% +27.5%
Norway £694.1m 17.4% -16.1%
Denmark £462.1m 11.6% +2.6%
Belgium £349.2m 8.8% -4%
Netherlands £334.2m 8.4% +28.2%
Ireland £26.5m 0.7% -60.9%

Same subheading in other tariffs

World trade in 2024

2716.00 · US$63.4bn

Trade value (US$) no reported trade < US$148.2mUS$148.2m+US$800.3m+US$2bn+> US$4.2bn

Exports: 95
  1. France: US$8.4bn
  2. Germany: US$4.5bn
  3. Switzerland: US$4.2bn
  4. Austria: US$3.5bn
  5. Laos: US$2.4bn
  6. Canada: US$2.2bn
  7. Norway: US$2.2bn
  8. Netherlands: US$2bn
  9. Sweden: US$2bn
  10. Czechia: US$2bn
  11. Slovakia: US$1.9bn
  12. Spain: US$1.8bn
  13. Denmark: US$1.8bn
  14. Hungary: US$1.7bn
  15. China: US$1.7bn
  16. Poland: US$1.4bn
  17. Belgium: US$1.4bn
  18. Slovenia: US$1.4bn
  19. Bulgaria: US$1.2bn
  20. Paraguay: US$1.2bn
  21. India: US$1.2bn
  22. United States: US$1bn
  23. Serbia: US$1bn
  24. South Africa: US$800.3m
  25. United Kingdom: US$787.5m
  26. Romania: US$690.8m
  27. Mozambique: US$617.2m
  28. Croatia: US$571.7m
  29. Italy: US$525.9m
  30. Montenegro: US$425.2m
  31. Bosnia & Herzegovina: US$403.8m
  32. Greece: US$392.1m
  33. Russia: US$377.2m
  34. Lithuania: US$325.9m
  35. Colombia: US$320.5m
  36. North Macedonia: US$306m
  37. Portugal: US$299.1m
  38. Algeria: US$294.4m
  39. Thailand: US$250.1m
  40. Zambia: US$249.7m
  41. Türkiye: US$249.4m
  42. Mexico: US$232.5m
  43. Latvia: US$224.5m
  44. Finland: US$201.5m
  45. Estonia: US$197.4m
  46. Brazil: US$193.4m
  47. Nigeria: US$171.3m
  48. Guatemala: US$148.2m
  49. Ghana: US$146.4m
  50. Georgia: US$141.9m
  51. Uruguay: US$133.3m
  52. Albania: US$126.4m
  53. Uzbekistan: US$115.9m
  54. Côte d’Ivoire: US$105.6m
  55. Turkmenistan: US$103.2m
  56. Azerbaijan: US$94.1m
  57. Luxembourg: US$90.3m
  58. Egypt: US$87.8m
  59. Ethiopia: US$85.4m
  60. Armenia: US$85.3m

Top exporters

RankCountryValueShare
1 France US$8.4bn 13.3%
2 Germany US$4.5bn 7.2%
3 Switzerland US$4.2bn 6.6%
4 Austria US$3.5bn 5.5%
5 Laos US$2.4bn 3.7%
6 Canada US$2.2bn 3.5%
7 Norway US$2.2bn 3.5%
8 Netherlands US$2bn 3.2%
9 Sweden US$2bn 3.2%
10 Czechia US$2bn 3.1%

Top importers

RankCountryValueShare
1 Germany US$7.2bn 11.3%
2 Italy US$5.4bn 8.5%
3 Hungary US$3.8bn 5.9%
4 United Kingdom US$3.7bn 5.8%
5 Switzerland US$2.6bn 4%
6 United States US$2.3bn 3.7%
7 Thailand US$2.1bn 3.3%
8 Belgium US$2bn 3.2%
9 Austria US$1.9bn 2.9%
10 Netherlands US$1.7bn 2.6%

Recent rule changes mentioning this code

Acts whose text cites this code or its heading. Check the act itself: a code can be cited for reasons other than a change of its duty.

  1. US Import and export controls

    Notice of Action: Brazil's Acts, Policies, and Practices Related to Digital Trade and Electronic Payment Services; Unfair, Preferential Tariffs; Anti-Corruption Enforcement; Intellectual Property Protection; Ethanol Market Access; and Illegal Deforestation

    FR Doc. 2026-14542 · 91 FR 45516 · Source: federalregister.gov

  2. US Tariff change

    Notice of Determination and Request for Comments Concerning Action Pursuant to Section 301: Brazil's Acts, Policies, and Practices Related to Digital Trade and Electronic Payment Services; Unfair, Preferential Tariffs; Anti-Corruption Enforcement; Intellectual Property Protection; Ethanol Market Access; and Illegal Deforestation

    FR Doc. 2026-11158 · 91 FR 33854 · Source: federalregister.gov

  3. GB Other

    Excise climate levy rate changes starting 1 April 2026. Stop Press – 13 March 2026

    Trade Tariff news 5246 · Source: trade-tariff.service.gov.uk

Rule changes →

Subheading 2716.00 is a single line in the EU Combined Nomenclature, where the duty is duty-free.

The Turkish Customs Tariff Schedule has one tariff line for subheading 2716.00; the duty is duty-free.

174 countries pay no duty in the UK thanks to trade agreements and preference schemes such as DCTS Comprehensive and European Union, against a standard rate of .

Imports of electricity into the UK came to £4bn between September 2025 and August 2026 (up 10% on the year before); France supplied 53%, followed by Norway.

In 2024, countries exported electricity worth US$63.4bn (−18.2% year on year).

The largest exporter was France (US$8.4bn), followed by Germany.

Questions and answers

What is the HS code for electrical energy?

Electrical energy fall under HS subheading 2716.00, part of heading 2716, in section V of the Harmonized System.

What is the import duty on electrical energy in the EU?

Under the EU Combined Nomenclature, imports under 2716.00 from countries without a preferential agreement are free of duty. Preferential rates, anti-dumping duties and VAT are not included.

What is the import duty on electrical energy in the EU?

Under the Turkish Customs Tariff Schedule, imports under 2716.00 from countries without a preferential agreement are free of duty. Preferential rates, anti-dumping duties and VAT are not included.

Which country exports the most electrical energy?

France, with US$8.4bn in 2024 (13.3% of world exports).

Which countries can export electricity to the UK duty-free?

174 countries pay no duty under a trade agreement or preference scheme, among them partners under DCTS Comprehensive, European Union, DCTS Enhanced. The goods must meet the agreement’s rules of origin and the importer needs proof of origin; otherwise the standard rate of applies. Pick a country above to see its rate.

Where does the UK import electricity from?

In the 12 months to August 2026, the largest suppliers were France (53%), Norway (17%) and Denmark (12%), out of total imports of £4bn.

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