Hi@MD,
You can use aws_efs_file_system resource in Terraform. This resource is used to create an EFS in AWS. You can see the below example.
resource "aws_efs_file_system" "myefsvol" {
  creation_token = var.my_efs_token
  encrypted = var.my_efs_encryption
  tags = {
    Name = "MY_EFS"
  }
}