EU steel imports: New ‘melt and pour’ requirements and what they mean for businesses

BDO Ireland
Insights
2026
BDO Customs & International Trade Updates
EU steel imports: New ‘melt and pour’ requirements and what they mean for businesses

Recent changes to the EU’s steel tariff quota regime are bringing new considerations for businesses importing steel into the EU. Since 1st October 2026 the EU has enforced ‘melt and pour’ requirements for steel imports under the EU’s new steel tariff quota regime. Importers need to understand how these measures could affect their customs obligations, supply chains and import costs.

Speak to our Customs & International Trade team about how these changes could affect your business.

EU Steel Regulation Overview

The EU’s new steel tariff quota (in effect since 1 July) reduces the tariff free quota by 47%, while doubling the out of quota tariff to 50%.
The new quota has been set at 18.3 million tonnes annually with the quotas to be administered quarterly
The Commission has the authority to adjust the quota between 14.4 million to 22.2 million tonnes if circumstances require.
Quotas are split 50/50 between FTA and MFN partners
Countries with a 5% market share in a particular product category receive a country specific quota.

Melt and Pour Requirements

From 1st October 2026 a Mill Test Certificate, or if a Mill test certificate cannot be provided, relevant documentation that can prove country of origin must be provided to prove the country of origin of the steel.
Mill Test Certificates must include the country where the steel was melted and poured, and the heat number (unique tracking number linked to a production batch).
Examples of relevant documentation include invoices, delivery notes, clauses in purchase orders, long term declarations from the supplier, etc.
These documents can be used as standalone evidence up to 30 September 2027
However, from 1st October 2027 listed documents will only be accepted as additional to the Mill Test Certificate, and not as standalone documents.

What you need to do

Ensure from 1st October 2026 all relevant documents are maintained which can prove the country of origin of steel imports
Work with subsidiaries/suppliers to ensure they are in a position to provide Mill Test Certificates from 1st October 2027.

How BDO can help?

The new requirements place greater importance on accurate product classification, evidence of steel origin and understanding the tariff quotas applicable to imports. Businesses should review their existing documentation and supplier arrangements to ensure they can meet the requirements as they evolve.

BDO's Customs & International Trade team can help your business:

Review commodity classifications to determine whether your steel products fall within the new rules and identify the applicable tariff quotas.
Assess supporting documentation to determine whether the evidence of steel origin meets the relevant requirements.
Review and optimise supply chains to support beneficial quota allocation and assess the tariff and Free Trade Agreement (FTA) arrangements applicable to the country of origin.

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