Customs tariff code

Customs tariff code 2716.00.00: Electrical energy

Reference data as at 1 July 2026

Customs tariff code 2716.00.00 covers Electrical energy. The third-country duty rate is 0 %, plus import VAT.

2716.00.00 is CN code in the EU customs tariff, in chapter 27. This page shows the full classification path, the duty rate, the official comparison cases, and the notes that govern this code.

This code is not declarable on its own. A declaration needs one of the subdivisions beneath it.

Customs code
2716.00.00
Third-country duty
0 %
Declarable
No
Binding rulings
0

Where this code sits in the tariff

  1. 27MINERAL FUELS, MINERAL OILS AND PRODUCTS OF THEIR DISTILLATION; BITUMINOUS SUBSTANCES; MINERAL WAXES
  2. 2716Electrical energy
  3. 2716.00.00Electrical energy

From HS code to customs tariff code 2716.00.00

HS code2716.006 digits, uniform worldwide
CN code2716.00.008 digits, EU Combined Nomenclature

Duty rates and preferences

OriginDuty rateBasis
Third-country duty0 %MFN
Melilla0 %Tariff preference
Occupied palestinian Territory0 %Tariff preference
Andorra0 %Customs Union Duty
GSP+ (incentive arrangement for sustainable development and…0 %Tariff preference
GSP-EBA (Special arrangement for the least-developed countries…0 %Tariff preference
Moldova, Republic of0 %Tariff preference
Ecuador0 %Tariff preference
United Kingdom0 %Tariff preference
GSP - General arrangements0 %Tariff preference
Chile0 %Tariff preference
Tunisia0 %Tariff preference
Morocco0 %Tariff preference

Rates from the EU TARIC database. Preferential rates require valid proof of origin.

Compliance regimes on this code

Beyond the duty rate, these EU regimes attach to this code. Each verdict follows from the code alone; the goods themselves can still fall outside a regime.

CBAMIn scopeElectricity2023/956

Derived from TARIC and the published EU regulations. It is a starting point for a screening, not a compliance assessment of your goods.

Binding tariff information for this code

The EBTI database currently holds no valid binding tariff information for this code. Comparable cases are found through the parent heading.

Notes that govern this classification

Kapitel 27

1. Zu Kapitel 27 gehören nicht: a) isolierte chemisch einheitliche organische Verbindungen; chemisch reines Methan und Propan gehören jedoch zu Position 2711 (RV E2701A00); b) Arzneiwaren der Position 3003 oder 3004 (RV E2701B00); c) Mischungen ungesättigter Kohlenwasserstoffe der Position 3301, 3302 oder 3805 (RV E2701C00). 2. Unter der Bezeichnung „Erdöl und Öl aus bituminösen Mineralien" in der Position 2710 sind neben Erdöl und Öl aus bituminösen Mineralien auch ähnliche Öle sowie vorwiegend aus Mischungen ungesättigter Kohlenwasserstoffe bestehende Öle ohne Rücksicht auf das Herstellungsverfahren zu verstehen, in denen die nicht aromatischen Bestandteile im Gewicht gegenüber den aromatischen Bestandteilen überwiegen (RV E2702100). …

Subdivisions of this code

Frequently asked questions

What does customs tariff code 2716.00.00 cover?

Code 2716.00.00 covers Electrical energy. Classification turns on the material, function, and intended use of the goods, not on their trade name.

What is the duty rate for 2716.00.00?

The third-country duty rate for 2716.00.00 is 0 %. Goods originating in a country with a preferential agreement may qualify for a lower rate against valid proof of origin.

What is the HS code for 2716.00.00?

The first six digits form the HS code: 271600. Those are uniform worldwide, while the further digits carry the EU Combined Nomenclature and the national subdivision.

How many digits does 2716.00.00 have?

2716.00.00 has eight digits and matches the EU Combined Nomenclature. A German import declaration requires the eleven-digit commodity code.

Where does 2716.00.00 sit in the tariff?

2716.00.00 sits in this hierarchy: 27 MINERAL FUELS, MINERAL OILS AND PRODUCTS OF THEIR DISTILLATION; BITUMINOUS SUBSTANCES; MINERAL WAXES > 2716 Electrical energy. The parent headings and their notes help decide whether the classification holds.

Is there binding tariff information for 2716.00.00?

The EBTI database currently holds no valid decisions on 2716.00.00. Comparable cases are found through the parent heading instead.

What happens if the customs tariff code is wrong?

An incorrect code leads to post-clearance recovery of duty and import VAT, delays at clearance, and a penalty where it repeats. A classification with documented reasoning can be defended in an audit.

Is 2716.00.00 covered by CBAM?

Yes. 2716.00.00 appears in Annex I of the CBAM regulation (sector Electricity). Importers report embedded emissions and surrender CBAM certificates.

Does customs tariff code 2716.00.00 change?

2716.00.00 is currently valid. The Combined Nomenclature is amended every 1 January, so master data should be checked against the current tariff annually.

Read more on classification

Classifying more than one product?

This page shows one code. Zolltarif-Finder classifies entire product lists from Excel, CSV, or your ERP, with reasoning under GRI 1 to 6, official sources, compliance screening, and audit-ready reports.