This follows the Commission Implementing Regulation, which can be found here: - Implementing regulation - EU - 2026/1963 - EN - EUR-Lex

These requirements will apply to movements of steel into Northern Ireland from Great Britain or from RoW (Rest of the World) countries.

HMRC are now making provision for implementation on 1st October 2026, and it is potentially subject to change.

Note that the EU melt and pour requirements do not change the requirements for goods imported into Great Britain.

The country of melt and pour relates to the country in which steel was originally melted and poured. If the steel has been sufficiently processed to change the country of origin and/or country of preferential origin, then the country of melt and pour may not match the country codes declared in DE 5/15 Country of Origin and/or DE 5/16 Country of Preferential Origin.

Declarants must not assume that the declared country of origin or country of preferential origin is also the country of melt & pour.

The EU Tariff measure that will be applied to steel will require declaration of the country of melt and pour by declaring it within DE 2/3 of the Import Declaration:

• Y376 - Country of melt and pour of the imported steel: China
• Y377 - Country of melt and pour of the imported steel: India
• Y378 - Country of melt and pour of the imported steel: Indonesia
• Y379 - Country of melt and pour of the imported steel: Viet-Nam
• Y380 - Country of melt and pour of the imported steel: Malaysia
• Y381 - Country of melt and pour of the imported steel: Algeria
• Y382 - Country of melt and pour of the imported steel: Japan
• Y383 - Country of melt and pour of the imported steel: Korea (the assumption is that this refers to South Korea)
• Y384 - Country of melt and pour of the imported steel: Türkiye
• Y385 - Country of melt and pour of the imported steel: Iran
• Y386 - Country of melt and pour of the imported steel: EU
• Y387 - Country of melt and pour of the imported steel: other countries

As well as declaring the above document codes to confirm the country of melt and pour, you must also declare the evidence to support this as follows:

• C131: Mill Test Certificate
• C132: Invoice containing information on the country of melt and pour and the heat number
• C133: Delivery note containing information on the country of melt and pour and the heat number
• C134: Quality certificate or clauses in implemented purchase orders or contracts containing information on the country of melt and pour and the heat number
• C135: Long-term declaration from the supplier containing information on the country of melt and pour and the heat number
• C136: Cost accounting or production documents containing information on the country of melt and pour and the heat number
• C137: Customs document from the exporting country containing information on the country of melt and pour and the heat number
• C138: Commercial correspondence containing information on the country of melt and pour and the heat number
• C139: Production descriptions containing information on the country of melt and pour and the heat number

Note that the legislation, Regulation EU 2026/1963 (link above), states a preference for using C131 – Mill Test Certificates.

Following this, use document codes C132-C139 as complementary evidence to a Mill Test Certificate. Use these if the certificate does not include either the country of melt and pour or the heat number.

Customs authorities must validate any other evidence provided instead of the mill test certificate (C131) as a pre-clearance check.

Importers are therefore advised to use a Mill Test Certificate whenever available, even if they need to request it specifically from the supplier.