ELECTRICAL ENERGY
Electrical energy as a traded commodity
HSN 2716 00 00 (Electrical energy) is not covered by a Bureau of Indian Standards Quality Control Order and carries no Partner Government Agency clearance requirement at the tariff-line level. Import follows the standard customs procedure: Importer-Exporter Code, bill of entry, commercial invoice, packing list. Cross-border electricity trade under Chapter 27 is subject to sector-specific regulation by the Central Electricity Authority and Ministry of Power, which operates outside the customs compliance framework but governs the underlying transaction.
Electrical energy is a unique Chapter 27 entry: it is a notional tariff line used for statistical and treaty purposes, and physical import is governed by bilateral grid-interconnection agreements and Central Electricity Authority approvals rather than by customs compliance in the conventional sense. A re-characterisation of the transaction — for instance, where energy is bundled with infrastructure or equipment — may shift classification to other Chapter 27 or Chapter 85 tariff lines that carry distinct compliance and duty obligations. Confirm the precise transaction structure with a customs counsel before filing.