ELECTRICAL ENERGY imported into India falls under tariff item 2716 00 00. The standard rate of basic customs duty in the First Schedule to the Customs Tariff Act, 1975 is 0%, and integrated tax is 0%. Below is the whole bill worked at an assessable value of ₹10,00,000, with the base each levy is charged on.
| Level | Description |
|---|---|
| 27 | Chapter 27: Mineral fuels, mineral oils and products of their distillation; bituminous substances; mineral waxes |
| 2716 | Heading 2716 |
| 2716 00 00 | ELECTRICAL ENERGY. Unit: tkw. Import policy: Free |
Heading 2716 holds this tariff item alone in this dataset, so there is no neighbouring line to classify against within it.
Put your own assessable value in and the whole stack re-works on this line's own rates: basic customs duty at 0%, the Social Welfare Surcharge charged on that duty rather than on the value, and integrated tax at 0% on the value plus both. Assessable value is cost, insurance and freight plus landing charges where they apply, not the invoice value on its own.
| Rate | Levy | Amount |
|---|---|---|
| 0% | Basic customs duty, of the assessable value | ₹0 |
| 10% | Social Welfare Surcharge, of the basic customs duty | ₹0 |
| 0% | IGST, of value plus the duties above | ₹0 |
| 0% | Total duty and tax, as a share of the assessable value | ₹0 |
Appendix 4R carries no entry for tariff item 2716 00 00, so an export on this line earns nothing under RoDTEP. That is an answer rather than a gap: whole chapters of the tariff sit outside the scheme, and an exporter told so plainly is better served than one shown a hedge.
Notification 74/2025-26 ran the scheme to 30 September 2026, which has passed, so check DGFT for a continuation notification before relying on the figure above. Rates come from Appendix 4R and Appendix 4RE as DGFT publishes them. Work the entitlement on your own FOB value and quantity.
Where a trade agreement covers this line, the preferential rate replaces the basic customs duty rate, and it pulls the surcharge and the integrated tax down with it. At 0% for ASEAN countries, the whole bill on ₹10,00,000 falls from ₹0 to ₹0.
A preference is never automatic. It applies against a valid certificate of origin, and the Customs (Administration of Rules of Origin under Trade Agreements) Rules, 2020 put the burden of proving origin on the importer. These are the 2025 schedule.
Bring in ₹10,00,000 of electrical energy and customs will ask for ₹0, which is 0% of what the consignment is assessed at. That is not one charge. It is four, and each is charged on a base that includes the ones before it.
Of the ₹0 above, exactly ₹0 can be paid with a RoDTEP or RoSCTL duty-credit scrip instead of cash, because Regulation 6(1) of the Electronic Duty Credit Ledger Regulations, 2021 confines the credit in an e-scrip to duties of customs specified in the First Schedule to the Customs Tariff Act, 1975. The remaining ₹0 is paid in cash.
A scrip bought below face value therefore saves that discount on ₹0, not on ₹0. How the buy side works, or read what a duty-credit scrip is end to end.
The duty is the standard rate of duty in the First Schedule to the Customs Tariff Act, 1975. Integrated tax is carried under CBIC notification 10/2025-IT(R). How the figures in this chapter are checked, and when they were last checked is in the meta line at the top of this page.
This is the tariff arithmetic on a published rate, not an assessment. Goods are assessed by the proper officer under section 17 of the Customs Act, 1962, and valuation, exemption notifications, anti-dumping and safeguard duties can all change what is finally payable. A wrong tariff line makes every number on this page wrong together, so this is not classification advice.
Customs duty calculatorAll of chapter 27: Mineral fuelsEvery chapter
