Product classification
HS code for Electricity: 2716.00
Electrical energy.
Classification of electricity under HS 2716.00
HS code 2716.00 is a unique entry in the Harmonized System. While the HS usually classifies physical goods, 2716.00 is provided for the classification of electrical energy. It is located in Chapter 27, which covers mineral fuels, mineral oils, and products of their distillation. This placement is logical because electricity is often a secondary energy source derived from the primary fuels listed in the same chapter. However, 2716.00 is an optional heading; not all countries use it in their national tariffs, though it is standard in the EU's Combined Nomenclature and many other international systems. The classification applies to the energy itself as it crosses borders via transmission lines. It does not include the infrastructure used to transport it, such as cables or transformers. Because electricity is intangible, its measurement for customs purposes relies on meter readings at interconnection points between national grids. This code allows for the tracking of energy imports and exports, which is vital for national energy security and trade balance statistics.
- Covers
- Electrical energy (grid power)
- Renewable energy transmitted via power lines
- High-voltage direct current (HVDC) transmission
- Alternating current (AC) bulk power
- Cross-border electricity supply
- Also under 2716.00
- Nord Pool Spot (Nordic electricity market)
- PJM Interconnection (US electricity market)
- ENTSO-E (European network of transmission system operators)
- Hydro-Québec (exports to USA)
Codes often confused with 2716.00
Common mistake. Electricity is sometimes confused with the equipment used to generate or transform it. For instance, electric motors and generators are classified under 8501, and electrical transformers are under 8504. These are physical machines, whereas 2716.00 is for the energy itself. Additionally, some may attempt to classify electricity under 2711 (natural gas) if it is produced from gas, but the HS requires the final product—the energy—to be classified under 2716.00 when traded as a commodity.
Top exporters and importers of HS 271600 (the code used for electricity), 2025
In 2025, the largest exporter of HS 271600 (the code used for electricity) in UN Comtrade data was France, with 11% of world exports; the largest importer in UN Comtrade data was Germany, with 12% of world imports. Countries that did not report 2025 data are estimated from partner records, which can understate them.
Figures cover everything classified under HS 271600, not only electricity.
Top exporters 2025 · share of world exports
- 1 France $7.1B 11% of world exports
- 2 Germany $6.2B 9.5% of world exports
- 3 Switzerland $4.5B 6.8% of world exports
World total: $65.9B Reported figures on UN Comtrade ↗
Top importers 2025 · share of world imports
- 1 Germany $8.9B 12% of world imports
- 2 Italy $6.3B 8.9% of world imports
- 3 United Kingdom $4.7B 6.5% of world imports
World total: $71.4B Reported figures on UN Comtrade ↗
How these figures are built
109 countries reported 2025 trade to UN Comtrade in HS 2022, and their own totals are used. Countries that did not report are estimated from what other countries recorded trading with them. Those estimates miss trade with other non-reporting countries, so they can be low, and a non-reporting country can rank higher than shown or be missing from the list. World totals add both and leave out trade between two non-reporting countries. Figures are in current US dollars; reported imports are mostly valued CIF and exports FOB, and exports include re-exports. The UN Comtrade links show the underlying records; they can also list a few reporters left out here (regional groups and older HS editions).
Source: UN Comtrade (United Nations Statistics Division), 2025 annual data.
Brazil NCM code for electricity
Brazil classifies electricity under NCM 2716.00.00: HS 2716.00 with 00 added.
Source: Siscomex NCM table, updated Oct 2026. The Portuguese text on each NCM page is the official one.
EU Regulatory Requirements
This product falls under the Carbon Border Adjustment Mechanism (CBAM). Importers to the EU must declare embedded carbon emissions and purchase CBAM certificates.
Questions about electricity
What is the HS code for Electricity?
The HS code for Electricity is 271600 (Electrical energy). The HS code for electrical energy is 2716.00, though it is an optional heading in the international Harmonized System.
How do I classify Electricity for customs?
Electricity is classified under HS code 271600 — Electrical energy. This is a 6-digit subheading level code.
Is electricity taxed like other physical goods?
Taxation depends on national policy; however, 2716.00 allows customs authorities to apply specific tariffs or excise duties to energy imports similar to physical commodities.
Which countries are the top exporters of electricity (HS 271600)?
In 2025, the top exporters of HS 271600 (the code used for electricity) in UN Comtrade data were France ($7.1B, 11% of world exports), Germany ($6.2B) and Switzerland ($4.5B). World exports came to about $65.9B, adding countries' reported figures and partner-based estimates for those that did not report (UN Comtrade data). Countries that did not report 2025 data are estimated from partner records, which can understate them.
Which countries are the top importers of electricity (HS 271600)?
In 2025, the top importers of HS 271600 (the code used for electricity) in UN Comtrade data were Germany ($8.9B, 12% of world imports), Italy ($6.3B) and the United Kingdom ($4.7B). World imports came to about $71.4B, adding countries' reported figures and partner-based estimates for those that did not report (UN Comtrade data). Countries that did not report 2025 data are estimated from partner records, which can understate them.
Is the HS code for Electricity the same in all countries?
The base HS code 271600 for Electricity is internationally standardized for the first 6 digits across 200+ countries. Individual countries may add additional digits for national tariff lines and specific classifications.
What is the NCM code for electricity in Brazil?
In Brazil, electricity (HS 271600) is classified under NCM 2716.00.00.