Apparently yes. I made a simple test model and import works properly when the surface is defined this way:
*Elset, elset=Test_surf_set
1, 2, 21, 22
*Surface, type=ELEMENT, name=Test_surf
Test_surf_set, S3
but fails with an error when the surface is defined like this:
*Surface, type=ELEMENT, name=Test_surf
1, S3
2, S3
21, S3
22, S3