Article 4
1. At the moment of import, importers of product categories listed in Annex I shall provide verifiable appropriate evidence, such as a mill test certificate, to prove the country in which raw steel or iron was initially produced in liquid form within a steel- or iron-making furnace and subsequently cast into its first solid state (‘country of “melt and pour”’). 2. The Commission is empowered to adopt implementing acts to determine the type of evidence to be provided by importers pursuant to paragraph 1 while taking into account the specific situation of SMEs and avoiding disproportionate administrative burdens. Those implementing acts shall be adopted in accordance with the examination procedure referred to in Article 7(2). The first of those implementing acts shall be adopted by 31 August 2026.