EU explains CCI customs steps for electricity imports

The summary covers Centralised Clearance for Import (CCI) authorisations, Entry in the Declarant’s Records (EIDR), customs supervision and Carbon Border Adjustment Mechanism requirements. It is not a legal amendment: the linked guidance is final as of 12 October and the Commission’s CCI page dates it 22 October. The guidance is explanatory and states that customs legislation takes precedence.^[1][2][3]

Aligned CCI and EIDR authorisations

For goods moved through fixed installations, including electricity and natural gas, the guidance describes EIDR with a waiver from presentation notification, followed by a supplementary declaration through CCI. An operator seeking CCI for these imports must have EIDR authorisation, granted beforehand or at the same time. The authorisation holder and supervising customs office must match across both permissions, and CCI requires authorised economic operator status for customs simplifications.^[2]

Declarations and documentary controls

The EIDR record is treated as the declaration and release point, with a supplementary declaration lodged later through CCI. The guidance recommends a recapitulative supplementary declaration covering the period, generally within ten days after that period ends. Because electricity and gas cannot be physically inspected at release, supervision should rely primarily on post-release documentary checks, including records, invoices, contracts and transmission-operator evidence.^[2]

Duty, origin and indirect taxes

The guidance states zero customs duty for electricity under CN 27160000 and natural gas under CN 27111100. VAT and excise arise when the goods are released for consumption. It describes the importer as liable when using the goods in its own manufacturing and feeding them directly into its consumer network, while an intermediary is not liable on those stated facts. Electricity retains the origin of the country where it was generated, even when it passes through another non-EU country.^[2]

CBAM alignment

For electricity generated in and imported from third countries, the CBAM-authorised declarant must be the entity importing the goods and lodging the customs declaration. Its CBAM account number must be declared and validated. Operators should align CCI and EIDR permissions, declaration data and CBAM roles before importing, and separately confirm national VAT and excise treatment with the relevant Member State.^[2][3]