The European Commission has issued guidance intended to end divergent customs practices for electricity entering the Union under Centralised Clearance for Import.
Electricity cannot be presented physically to customs in the ordinary way. The guidance therefore explains how centralised clearance should operate with entry in the declarant’s records: import data remains in the trader’s system, release does not require a presentation notification, and a supplementary declaration follows through the centralised system. Authorisations must align on their geographic scope and the location assigned to the goods.
Because border inspection is not possible, customs supervision is expected to rest primarily on post-release documentary checks. Authorities may examine invoices, contracts, commercial records and information from transmission-system operators. The document also addresses origin, customs duties, value-added tax and excise treatment.
A separate section brings the procedure into the Carbon Border Adjustment Mechanism. It covers checks on authorised-declarant status, validation of the CBAM account number, quantities where transmission capacity is explicitly allocated, and the distinction between customs transit and electricity that is merely in transit for CBAM purposes. The Commission’s notice links to the full customs guidance.
