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EU Customs Forms: Completion Rules for Importers

EU Regulation Deep-Dives 9 min read
EU Customs Forms: Completion Rules for Importers

Quick answer

EU importers must complete customs forms accurately using the prescribed fields, formats, and languages, adhering to both mandatory and optional requirements depending on the specific procedure. Forms may be completed electronically or by hand under strict conditions, with responsibility resting on the declarant for the accuracy and authenticity of the data provided. The use of a fillable bol form is permitted where compliant with these rules.

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Key takeaways

  • EU customs forms must be completed using specific boxes relevant to import formalities, with some fields mandatory and others conditional [1].
  • Completion must be in one of the EU’s official languages; translations may be requested by customs authorities [2].
  • Forms can be completed by typewriter, mechanographical processes, automatic reproduction, or legibly by hand if allowed by the Member State [3][4].
  • Alterations on forms are only allowed by crossing out errors, adding corrections, initialling, and obtaining customs endorsement [3:1][4:1].
  • Specific forms exist for preferential origin (e.g., EUR.2, INF 4) and export authorisations, each with detailed completion and printing requirements [5][2:1][6][7].
  • The declarant bears full responsibility for the accuracy, authenticity, and compliance of the customs declaration and attached documents [3:2][4:2].
  • Physical form requirements include paper quality, size, language, and serial numbering, depending on the form type [5:1][6:1].

Who Needs to Complete EU Customs Forms?

Any business or individual importing goods into the European Union single market must complete customs forms as part of the import formalities. This includes importers, their authorised representatives, or customs agents acting on their behalf. The forms capture essential data for customs clearance, including commodity codes, origin, value, and consignee details.

Completion obligations arise at the point of customs declaration, which is mandatory for all goods entering the EU customs territory unless exempted by specific simplified procedures. The declarant—whether the importer or their representative—is responsible for submitting accurate and complete information to the customs authorities of the Member State where the goods are declared [3:3][4:3].

Certain forms, such as the EUR.2 certificate for preferential origin, must be completed by the exporter or their authorised representative under their responsibility, even if outside the EU, to certify the goods’ origin status for preferential tariff treatment [5:2].

Importers should ensure they hold a valid Economic Operators Registration and Identification (EORI) number and comply with national customs office requirements for form submission and retention.


Mandatory vs. Optional Fields on Import Forms

EU customs import forms are structured with numbered boxes, each corresponding to specific data fields. According to the Convention on the simplification of formalities in trade in goods, the import formalities require completion of a defined set of boxes including, but not limited to, boxes 1 through 49 and box 54 [1:1]. These boxes capture information such as:

  • Identification of the declarant and consignee
  • Description and classification of goods
  • Origin and preferential status
  • Customs value and currency
  • Transport details

Boxes marked with capital letters are reserved for administrative use and should not be completed by the importer or their representative.

Certain boxes are compulsory for all import declarations, while others are to be completed only if requested by the customs authority or if specific legislation applies. For example, fields related to preferential origin or export authorisations may be optional unless the goods are subject to those regimes [1:2].

When a box is not applicable or not to be used, it must be left completely blank to avoid ambiguity [3:4].


Specific Forms for Preferential Origin and Export Authorisations

Preferential Origin Forms

To benefit from preferential tariff treatment under EU trade agreements, importers often need to present origin certificates such as the EUR.2 form or an information certificate INF 4.

  • EUR.2 Form: Completed by the exporter or their authorised representative, this form certifies the preferential origin of goods. It must be printed on white paper of specified quality (not containing mechanical pulp, minimum 64 g/m²), sized 210×148 mm with tolerances allowed. The form must be completed in one of the languages of the relevant trade agreement and in block letters if handwritten. Each form bears a serial number and printer identification to ensure authenticity [5:3].

  • INF 4 Certificate: Used to facilitate the establishment of preferential origin within the EU, this form is printed on white paper sized 210×297 mm and must contain a serial number. It includes a supplier’s declaration and detailed description of goods. Alterations are strictly regulated, requiring deletion of incorrect data, initialling, and customs endorsement [2:2][6:2].

Export Authorisation Forms

Certain goods subject to export controls require authorisation forms compliant with Regulation (EU) 2022/2474. These forms include detailed fields such as exporter identification, item description, commodity codes, end use, and destination country codes. The export authorisation is valid across all EU Member States until its expiry date [7:1].

Importers dealing with controlled goods should ensure that any required export authorisations are obtained and properly documented in the customs forms.


Accepted Methods for Form Completion

EU customs forms may be completed by one of the following methods, depending on the Member State and the nature of the transaction:

  • Typewriter or mechanographical process: Mandatory when any copy of the form is to be used in a Member State different from where the form was first completed. This ensures legibility and uniformity [3:5][4:4].

  • Legible handwriting in ink and block capitals: Permitted when all copies are for use within the same Member State and if allowed by that Member State’s customs authority [3:6][4:5].

  • Automatic reproduction process: Forms may be produced and completed electronically or by automatic means, provided all conditions on format, language, legibility, and absence of erasures or overwriting are met [3:7][4:6].

The use of a fillable bol form is acceptable as long as it complies with these requirements, including no erasures or overwriting, and the form’s data fields correspond to the official numbered boxes. The fillable bol form must be printed or submitted in a manner that preserves the integrity and legibility of the data [3:8][4:7].


Accuracy, Alterations, and Responsibility

Accuracy in completing customs forms is paramount. The declarant is legally responsible for the correctness of all information provided and the authenticity of supporting documents. This responsibility extends to:

  • The accuracy of commodity codes, origin declarations, and value declarations.
  • The authenticity of attached certificates and licences.
  • Compliance with all customs obligations related to the import procedure [3:9][4:8].

Any alterations on the forms are strictly regulated. Erasures or overwriting are prohibited. Corrections must be made by crossing out the incorrect information, adding the correct data, initialling the change, and obtaining express endorsement from the competent customs authority. Where necessary, customs may require a new declaration to be lodged [3:10][4:9].

Penalties may be imposed for submitting forms containing inaccurate or falsified information, especially in cases involving preferential origin or export authorisations [5:4].


Physical Requirements for Printed Forms

Physical characteristics of printed customs forms are prescribed to ensure uniformity and authenticity:

  • Paper quality: Forms must be printed on white paper free of mechanical pulp, with specified minimum weight (e.g., 64 g/m² for EUR.2, 40-65 g/m² for INF 4) [5:5][6:3].

  • Dimensions: EUR.2 forms measure 210×148 mm, INF 4 forms 210×297 mm, with tolerances allowed for EUR.2 [5:6][6:4].

  • Language: Forms must be completed in one of the official languages of the EU or the relevant trade agreement. Customs authorities may request translations into the official language of their Member State [5:7][2:3].

  • Identification: Forms must bear a serial number and printer identification or mark. Some Member States reserve the right to print forms themselves or approve printers [5:8][6:5].

  • Signatures: Copies of the forms retained by customs offices or involved parties must bear original signatures of the declarant or authorised representatives, confirming the commitment to the data provided [3:11][4:10].


Next steps

  1. Confirm which customs forms apply to your import operation, including any preferential origin or export authorisation forms.
  2. Verify the mandatory and optional boxes that must be completed on your import customs form according to the Member State’s requirements.
  3. Prepare your fillable bol form or other customs forms using approved methods—typewriter, electronic, or legible handwritten completion as permitted.
  4. Ensure all data is accurate, complete, and consistent with supporting documents; avoid erasures or overwriting.
  5. Submit the completed forms to the relevant customs office and retain signed copies as proof of compliance.

FAQ

How to fill a BOL form?
A bill of lading (BOL) form must be completed with accurate shipment details, including consignor and consignee information, description of goods, quantity, and transport terms. When using a fillable bol form, ensure all mandatory fields are completed legibly and that the form is signed by the authorised party. The BOL must comply with customs and carrier requirements [3:12][4:11].

Can I create my own bill of lading?
While it is possible to create a bill of lading, it must conform to the legal and procedural requirements applicable in the EU. The form must include all necessary information, be completed accurately, and be accepted by customs and carriers. Use of standardised or approved forms is recommended to avoid delays or disputes [3:13][4:12].

How to fill out a straight bill of lading?
A straight bill of lading is non-negotiable and made out to a specific consignee. Complete all required fields, including shipper, consignee, detailed description of goods, and shipment terms. The fillable bol form version should be used if available, ensuring compliance with customs and transport regulations [3:14][4:13].

Can you provide me with an example bill of lading in PDF format for free download?
This article does not provide downloadable forms. EU businesses should obtain official or approved fillable bol forms from their carriers, customs authorities, or authorised providers to ensure compliance with EU customs requirements [3:15][4:14].


Sources


  1. Convention between the European Economic Community, the Republic of Austria, the Republic of Finland, the Republic of Iceland, the Kingdom of Norway, the Kingdom of Sweden and the Swiss Confederation on the simplification of formalities in trade in goods

  2. Commission Implementing Regulation (EU) 2015/2447 of 24 November 2015 laying down detailed rules for implementing certain provisions of Regulation (EU) No 952/2013 of the European Parliament and of the Council laying down the Union Customs Code

  3. Commission Delegated Regulation (EU) 2015/2446 of 28 July 2015 supplementing Regulation (EU) No 952/2013 of the European Parliament and of the Council as regards detailed rules concerning certain provisions of the Union Customs Code

  4. Convention between the European Economic Community, the Republic of Austria, the Republic of Finland, the Republic of Iceland, the Kingdom of Norway, the Kingdom of Sweden and the Swiss Confederation on the simplification of formalities in trade in goods

  5. Decision 2/75 of the EEC-Norway Joint Committee of 2 December 1975 amending Protocol 3 concerning the definition of the concept of ‘originating products’ and methods of administrative cooperation and amending Joint Committee Decision 3/73 and repealing Joint Committee Decision 4/73, Article 7

  6. Commission Implementing Regulation (EU) 2015/2447 of 24 November 2015 laying down detailed rules for implementing certain provisions of Regulation (EU) No 952/2013 of the European Parliament and of the Council laying down the Union Customs Code

  7. Council Regulation (EU) 2022/2474 of 16 December 2022 amending Regulation (EU) No 833/2014 concerning restrictive measures in view of Russia’s actions destabilising the situation in Ukraine

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