Essential Customs Documentation for EU Transport

Why Documentation Matters More Than Ever

In European freight, the difference between a smooth delivery and a costly delay often comes down to one thing: paperwork. Customs documentation may not be the most glamorous aspect of logistics, but it is arguably the most critical. A single missing form, an incorrect code, or an outdated certificate can hold an entire shipment at a border crossing, triggering demurrage charges, missed delivery windows, and frustrated customers.

As regulatory frameworks tighten and digital customs systems expand across the EU, the standard for documentation accuracy has never been higher. This guide covers the essential documents every European freight operation must have in order.

The CMR Consignment Note

The CMR (Convention relative au contrat de transport international de marchandises par route) is the foundational document for international road freight in Europe. Governed by the 1956 CMR Convention, it serves multiple legal purposes.

What the CMR Contains

• Names and addresses of sender, carrier, and consignee
• Place and date of taking over the goods
• Place of delivery
• Description of goods (nature, method of packing, number of packages)
• Gross weight and volume
• Instructions for customs and other formalities
• Statement that carriage is subject to the CMR Convention

Why It Matters

The CMR is not merely an administrative form — it is a legally binding document that establishes the contract of carriage and determines liability. If goods are lost or damaged during transport, the CMR is the primary evidence used to resolve claims. Courts across Europe rely on CMR details to adjudicate disputes between shippers, carriers, and consignees.

Digital CMR (e-CMR)

The e-CMR protocol (Additional Protocol to the CMR, 2008) enables electronic consignment notes with the same legal validity as paper CMRs. Adoption is accelerating — over 20 EU countries now recognize e-CMR. Benefits include real-time tracking, faster processing, reduced errors, and elimination of paper document loss.

Transit Documents: T1 and T2

Transit documents determine the customs status of goods moving through EU territory.

T1 Transit

T1 covers non-community goods — those imported from outside the EU that have not yet been customs-cleared. Goods under T1 transit move from the point of entry (port, airport, land border) to an inland customs office where they will be declared, duties assessed, and released.

T1 movements are tracked through the NCTS (New Computerised Transit System), which generates a Movement Reference Number (MRN) that all parties can use to track the shipment.

T2 Transit

T2 covers community goods — those either manufactured within the EU or previously imported and cleared. T2 transit is primarily used when community goods must pass through a non-EU territory (for example, EU goods transiting through Switzerland) and need to prove their community status upon re-entry.

Common Mistakes

• Filing T1 when goods have already been cleared (triggering unnecessary customs procedures)
• Failing to discharge T1 movements at the destination customs office (resulting in duty demands)
• Missing the transit deadline, which can cause the guarantee to be claimed

EORI Registration

Every business involved in customs activities within the EU must hold an EORI (Economic Operators Registration and Identification) number. This unique identifier is used across all EU member states for customs declarations, transit movements, and trade statistics.

Getting an EORI

EORI registration is free and handled by the customs authority of the EU member state where the business is established. For non-EU businesses, the EORI is issued by the customs authority of the first EU country through which they trade.

EORI Validation

Before any shipment, verify that all parties' EORI numbers are active and correctly formatted. The European Commission maintains a public EORI validation tool that allows instant verification. Invalid or expired EORI numbers are one of the most common causes of shipment holds at customs.

Commercial Invoice and Packing List

While not strictly customs documents, the commercial invoice and packing list are essential supporting documents for any customs declaration.

Commercial Invoice Requirements

• Full names and addresses of buyer and seller
• Invoice number and date
• Description of goods matching the customs declaration
• Quantity, unit price, and total value
• Currency of transaction
• Terms of delivery (Incoterms)
• Country of origin of goods

Packing List Details

• Package marks and numbers
• Contents of each package
• Net and gross weights per package
• Dimensions and volume

These documents must be consistent with each other and with the customs declaration. Discrepancies — even minor ones like rounding differences in weights — can trigger additional inspections.

Certificates of Origin

Certificates of origin prove where goods were manufactured or substantially transformed, which determines the applicable tariff rates.

EUR.1 Certificate

The EUR.1 is used for exports to countries with which the EU has preferential trade agreements. It entitles the importer to reduced or zero customs duties. EUR.1 certificates must be stamped by the exporting country's customs authority.

A.TR Movement Certificate

The A.TR is specific to trade between the EU and Turkey under the EU-Turkey Customs Union. It covers industrial goods and processed agricultural products, allowing them to circulate freely between the two territories.

Supplier Declarations

For goods incorporating components from multiple countries, supplier declarations establish that the goods meet the rules of origin criteria. Long-term supplier declarations can cover shipments over a period of up to two years.

Safety and Security Declarations

Entry Summary Declaration (ENS)

For goods entering the EU from third countries, an Entry Summary Declaration must be filed electronically with the customs authority of the first EU point of entry before the goods arrive. This security pre-notification allows risk assessment before physical arrival.

Exit Summary Declaration (EXS)

Similarly, goods leaving the EU require an Exit Summary Declaration filed before departure. This supports export control and security screening.

Sector-Specific Documentation

Certain goods require additional documentation beyond the standard customs forms.

Dangerous Goods

Shipments of hazardous materials must comply with ADR (European Agreement concerning the International Carriage of Dangerous Goods by Road) requirements, including transport documents specifying UN numbers, proper shipping names, hazard classes, and packing groups.

Food and Agricultural Products

Perishable goods and agricultural products may require phytosanitary certificates, veterinary certificates, or health certificates depending on the product type and origin.

Controlled Goods

Items subject to export controls (dual-use goods, military items) require specific export licences and end-user certificates.

Building a Documentation Compliance System

Managing customs documentation manually is error-prone and unsustainable at scale. Consider these best practices:

• Centralize document management in a digital system with version control and audit trails
• Automate validation — check EORI numbers, HS codes, and document completeness before submission
• Train your team regularly on regulatory changes and documentation updates
• Build templates for recurring shipments to reduce manual entry errors
• Maintain relationships with customs brokers who can advise on complex situations
• Audit periodically to catch systemic errors before they trigger penalties

Proper customs documentation is not bureaucracy for its own sake — it is the foundation of compliant, efficient, and predictable European freight operations.