Because electrical energy is transmitted via power lines rather than physically shipped, customs value is based on metered kilowatt-hour quantities and the contracted or market price per unit. Importers typically use utility billing records and transmission agreements as supporting documentation in lieu of conventional commercial invoices and bills of lading.

Yes. Cross-border electricity transmission requires authorization from the Department of Energy (DOE), which issues Presidential Permits for transmission line infrastructure and import/export authorizations for the energy flows themselves. These approvals are separate from and in addition to the customs entry process.