No matter what file system is used, a boot sector is written to the beginning of each disk in the first sector. This sector contains the boot program which tells the system what to do when you turn it on. In a high-level format, the operating system creates a structure needed to manage its files and data. In short, it creates a table of contents for the disk. The DOS format command is only capable of high-level formatting on a hard disk.
Many manufacturers sell drives already low-level formatted.
Otherwise, a special utility is needed, usually provided by the manufacturer.