EU steel imports: new ‘melt and pour’ evidence requirements from 1 October 2026

Businesses importing certain steel products into the European Union should prepare for new customs evidence requirements taking effect from 1 October 2026. Under Commission Implementing Regulation (EU) 2026/1963, importers claiming steel tariff quotas for affected products will be required to hold evidence confirming the country in which the steel was melted and poured.

For businesses importing steel into the EU, this means ensuring the required information is available from suppliers before the customs declaration is submitted.

What evidence will importers need?

The primary evidence will be a Mill Test Certificate (MTC). The MTC should contain two key pieces of information:

• The country where the steel was melted and poured
• The heat number of the imported steel

Irish Revenue guidance issued in September confirms these requirements and also recognises that Mill Test Certificates are not globally harmonised and may not currently contain all the required information.

Where either the melt and pour country or heat number is missing from the MTC, complementary evidence may be accepted. This can include invoices, delivery notes, quality certificates, purchase orders or contracts, long-term supplier declarations, production and cost accounting documents, customs documents from the exporting country, commercial correspondence and production descriptions.

A transition period will apply

A one-year transition period will run from 1 October 2026 to 30 September 2027. During this period, where an MTC cannot be provided, alternative documentation may be accepted as standalone evidence, provided it contains both the country of melt and pour and the heat number of the imported steel.

This gives importers time to work with mills, manufacturers and suppliers to ensure the required information becomes part of their standard documentation. From October 2027, the scope of acceptable evidence is expected to narrow.

Why businesses should prepare now

The new requirements have the potential to affect customs clearance and access to steel tariff quotas if the necessary documentation is not available. Where evidence other than an MTC is supplied, customs authorities may carry out additional verification. This could delay access to the relevant quota, while imports may be rejected where appropriate evidence cannot be provided.

Importers should therefore avoid waiting until goods arrive in the EU before establishing whether the required information is available.

What should EU steel importers do before 1 October?

Businesses importing affected steel products should review upcoming shipments and speak with their suppliers now. Importers should establish whether their products are affected by the new evidence requirements and confirm that suppliers can provide an MTC containing the required melt and pour country and heat number.

Where existing MTCs do not contain this information, businesses should identify what supporting documentation is available and ensure it can be clearly linked to the imported steel.

Businesses importing steel regularly should also consider incorporating these requirements into purchasing and supplier processes for future orders, rather than treating the evidence solely as a customs requirement at the point of import.

Importers seeking steel quotas should ensure melt and pour and heat number information is obtained and documented from suppliers ahead of 1 October 2026.

Quota availability remains important

Having the correct evidence does not guarantee that a tariff quota will be allocated. Quota availability can change, particularly where available balances are limited or reducing quickly. Where a quota is critical or subject to a blocking period, security may also be required for the full non-quota rate of duty.

Sufficient funds must be available to cover any required deposit. If there is an issue with the deposit request when the customs declaration is submitted, the quota request may not be sent to the European Commission and may therefore not be allocated.

How Woodland Group can help

Woodland Group’s customs and trade compliance teams support businesses importing into the EU with customs declarations, classification and the documentation required to support compliant cross-border trade.

For customers importing steel products affected by the new requirements, our teams can help review upcoming movements and identify the information required before the goods are presented to customs.

If you are importing steel into the EU and are unsure whether the new requirements affect your shipments, speak to our Customs & Trade Compliance team ahead of 1 October 2026.