FAQ – Documentation requirements for petroleum products

To prove the country of origin, you can use the following documents, for example:

• Invoices
• Technical product information and production descriptions
• Documents relating to the industrial process
• Origin and tariff classifications from third countries
• Customs declarations submitted in a country outside the EU.

The above documents are only examples, and other documents may also be used to prove the country of origin. This means that the documentation must show the country of origin of the crude oil used in the production of the petroleum product.

It is important that the supporting documents show a link between the supporting documents and the goods in the declaration. If the goods are part of a longer production chain, this may mean that more supporting documents need to be presented than for goods with a shorter production chain, and so on.

Bear in mind that supporting documents may be required for the entire production chain and that the documentation must be linked and clearly show the origin of the crude oil.

Please note that each case is assessed based on its merits and the documentation you provide.

No, you must attach the documentation at the time of import, and it is the case officer handling the declaration who assesses whether the origin of the goods can be verified.

When importing goods covered by CN code 2710, you must be able to show the Country of origin of the crude oil, according to CN code 2709, used to produce the product. This means that when you import a product classified under CN code 2710, you must be able to provide documentation proving the origin of the crude oil contained in the product.

It is therefore the origin of the crude oil in the product, CN code 2709, that must be documented, and not the origin of the product itself, under CN 2710.

This means that the requirement covers everything from bulk deliveries to smaller packages, i.e., all types of packages.

To find out if your goods are subject to the requirement, see TARIC and the classification guide:

TARIC (Tulltaxan)

When importing petroleum products for which a certificate of origin must be submitted, enter Y695 in the ‘Additional reference’ section of the import declaration.

If the goods do not contain crude oil, you must present documentation showing what components your goods contain. For biofuels, this could be, for example, an ISCC certificate or other sustainability certificates.

When importing petroleum products that do not contain crude oil, enter Y695 in ‘Additional reference information’ in the import declaration and, upon request, submit documentation to support this.

According to Article 3ma of Regulation 833/2014, supporting documents must be available at the time of import.

The documents must also be available for any subsequent checks.

When importing petroleum products for which a certificate of origin must be submitted, enter Y695 in the ‘Additional reference’ section of the import declaration.

When you enter a document code (e.g. Y code or licence code in ‘Additional reference’) in your customs declaration, you must be able to prove, upon request, that you are entitled to use the code you have entered.

Swedish Customs cannot assess in advance whether a certificate is sufficient to prove origin. However, this could be an option if such a certificate contains sufficient information about the origin of the crude oil. Please note that the information in the certificate must be verified, for example by means of invoices for the crude oil purchased.

Please note that the country of origin of the crude oil must be stated in the document and that this can be verified.

No, you must be able to certify which country the crude oil comes from. It is therefore not enough to simply assure that the crude oil does not come from Russia.

When you submit supporting documents, it is important that they clearly show how they support the information in your customs declaration. For example, there should be a reference between the invoice you are referring to and the certificate of origin you are submitting.

A net exporter country is a country that exports more oil, crude oil and refined products than it imports.

For more information, see the European Commission's FAQ question 4.

Import ban on refined products obtained from Russian crude oil – FAQs on sanctions against Russia and Belarus (European Commission)

For current net exporting countries, see the European Commission's FAQ question 4.

Import ban on refined products obtained from Russian crude oil – FAQs on sanctions against Russia and Belarus (European Commission)

Please note, however, that these may be updated.

Petroleum products imported from a third country that was a net exporter during the previous calendar year are considered to have been extracted from domestic crude oil.

For petroleum products containing crude oil exported from a net exporter country, the origin of the petroleum product must therefore be demonstrated at the time of import. This applies when both the country of dispatch and the country of origin are the same net exporter country.

When importing petroleum products where the country of dispatch and the country of origin on the product are the same net exporter country, enter Y693 in ‘Additional reference’ in the import declaration.

Annex Li to Regulation 833/2014 lists the countries that are considered partner countries under Article 3ma.

The partner countries are currently Norway, the United Kingdom, Switzerland, the United States, Canada, Japan, Australia and New Zealand.

These may change, which means that it is important to check Annex Li before importing to see which countries are partner countries.

For current partner countries, see Appendix Li:

https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX%3A02014R0833-20251219

When refined products are imported from a partner country, no proof of origin is required for the crude oil from which the petroleum product is extracted.

When the country of dispatch for goods under CN 2710 is a partner country, Y694 is entered in the ‘Additional reference’ section of the import declaration.

For current partner countries, see Annex LI to Regulation 833/2014:

Council Regulation (EU) No 833/2014 of 31 July 2014 concerning restrictive measures in view of Russia's actions destabilising the situation in Ukraine

Yes, you need supporting documents. The supporting documents shall be presented at the request of Swedish Customs.

This sanction applies to imports of petroleum products from countries outside the EU and not to goods already in free circulation in the Union before 21 January 2026.

For goods that have been brought into the EU customs territory and presented to the customs authorities before 21 January 2026, such as those placed under a customs warehousing procedure, document code Y859 must be entered in the import declaration when the product is released for free circulation.

Upon request, you must also be able to provide supporting evidence that the goods meet these requirements under Article 12 of Regulation (EU) 833/2014, i.e. that they have been brought into the customs territory of the EU and presented to the customs authorities, for example by referring to a customs warehousing declaration.

As an importer, you must be able to prove the country of origin of the crude oil, according to CN code 2709, from which the petroleum product, according to CN code 2710, has been refined.

The European Commission has also clarified in its FAQ that operators should have appropriate due diligence procedures in place to ensure that no Russian crude oil covered by CN code 2709 has been used in the production of petroleum products covered by CN code 2710 that have been imported.

Yes.

According to the European Commission's FAQ, the purpose of the provision is to restrict imports of Russian crude oil ‘back door’ into the EU and that it should not affect EU operators' purchases, imports to countries outside the EU or transfers of such products to countries outside the EU, including transit through EU waters.

Yes, the sanction also applies when placing goods under the inward processing procedure.

If Swedish Customs has approved the use of simplified declarations for this type of goods, then simplified declarations may be used. In this case, the authorisation must state that it may be used for these goods. If this is not stated in your authorisation and there is a need, you must apply for an amendment of the authorisation and submit the procedures you use for handling these goods.

Goods covered by import bans under sanctions may not be re-exported if they are also covered by export bans under sanctions legislation.

Swedish Customs considers that transit is also not permitted in such cases, as it would enable sanctions to be circumvented. In other words, allowing the importer to transit goods covered by the sanctions would mean that sanctions against Russia could be circumvented.