·
The
eighth edition of the Harmonized System (HS) Nomenclature, known as HS 2028,
will come into force on 1 January 2028 after six years.
·
HS
2028 is the outcome of the 7th HS Review Cycle conducted under the World
Customs Organization.
·
HS
2028 contains:
o 299 sets of amendments.
o 1,229 headings.
o 5,852 subheadings.
·
Compared
with HS 2022:
o Six new headings and 428 new subheadings
have been added.
o Five headings and 172 subheadings have
been deleted.
·
The
revisions reflect:
o Changing global trade patterns.
o Technological developments.
o Increasing regulatory and policy
requirements.
·
HS
2028 introduces new subheadings for critical medical and emergency supplies,
including:
o Ambulances.
o Personal protective equipment (PPE).
o Medical ventilators.
o Diagnostic and monitoring devices.
·
The
changes aim to:
o Support faster customs clearance during
health emergencies.
o Facilitate duty relief and simplified
procedures.
o Improve preparedness for future global
crises.
·
Vaccines
currently classified under heading 30.02 will be reorganized into:
o Heading 30.07 for human vaccines.
o Heading 30.08 for veterinary and other
vaccines.
·
Detailed
subheadings will classify vaccines based on:
o Disease type.
o Combination vaccines.
·
The
reform is intended to:
o Improve transparency of vaccine trade.
o Support global immunisation programmes.
o Enhance emergency access to vaccines.
·
A
completely new heading 21.07 has been introduced for dietary supplements.
·
The
change addresses long-standing classification disputes between food and
pharmaceutical products.
·
Benefits
include:
o Greater legal certainty.
o Better regulatory oversight.
o Improved trade statistics for the rapidly
growing supplements market.
·
HS
2028 significantly restructures heading 39.15 relating to plastic waste.
·
New
subheadings will distinguish:
o Hazardous plastic waste.
o PIC-controlled plastic waste.
o Other plastic waste.
·
The
amendments align HS classifications more closely with the Basel Convention
framework.
·
The
changes will strengthen:
o Customs monitoring of plastic waste trade.
o Enforcement of environmental obligations.
o Compliance efficiency for legitimate
trade.
·
New
subheadings and legal clarifications improve visibility for products linked to
plastic pollution, including:
o Drinking straws.
o Plastic packaging materials.
o Bottles and bags.
o Tableware and kitchenware.
o Gloves.
o Cotton buds with plastic sticks.
o Balloons.
o Fishing and netting products.
·
A new
legal Note 3 to Chapter 39 formally introduces the concept of “single-use”
plastics into the HS framework.
·
This
will support:
o Better data collection.
o Consistent classification practices.
o Policies promoting circular economy and
sustainable alternatives.
·
HS
2028 also includes:
o Measures supporting action against illicit
trade.
o Improved classification of goods covered
under international conventions.
o Better visibility for environmentally
sensitive and recycling-related products.
o Technical clarifications for more uniform
interpretation globally.
·
The
two-year transition period before implementation will allow the WCO and member
countries to prepare for HS 2028 adoption.
·
Planned
activities include:
o Preparation of HS 2022–HS 2028 correlation
tables.
o Updates to Explanatory Notes and WCO
publications.
o Technical assistance and capacity-building
programmes.
·
Member
countries will also need to:
o Amend national legislation.
o Upgrade IT systems and customs procedures.
o Train customs officials and trade
stakeholders.
·
The
coordinated preparations are aimed at ensuring smooth and uniform global
implementation of HS 2028 from January 2028 onward.
[ABS News Service/20.05.2026]
Amendments Effective from 1 January 2028
The HS 2028 edition, the eighth edition of the Harmonized System
(HS) Nomenclature, will enter into force on 1 January 2028. The HS 2028 amendments
are the outcome of the 7th HS Review Cycle, reflecting six years of in-depth
technical discussions and studies undertaken within the WCO. While the HS is normally reviewed on a five-year cycle, the
7th Review Cycle was exceptionally extended to six years from July 2019
to June 2025 to conclude discussions affected by the COVID-19 pandemic and to finalize
the amendments in a comprehensive manner.
Major changes
The HS underpins Customs tariffs and international
trade statistics worldwide. The HS 2028 amendments comprise 299 sets of amendments,
resulting in the Nomenclature of 1,229 headings and 5,852 subheadings. Compared
with the HS 2022 edition, six new headings and 428 new subheadings have been created, while five headings
and 172 subheadings have been deleted, to reflect evolving trade patterns, technological developments
and the growing role of the HS in supporting regulatory and policy objectives.
Public health is a central theme of HS
2028. New subheadings enhance the visibility of essential supplies used in health
emergencies, including ambulances, personal protective equipment, medical ventilators,
diagnostic and monitoring devices. These changes respond to challenges encountered
during recent global health crises and will facilitate the implementation of emergency
trade measures, such as simplified procedures, expedited clearance and duty relief,
while improving preparedness and response planning.
HS 2028 introduces major changes for vaccines
by reclassifying products currently covered by heading 30.02 into two new headings:
heading 30.07 for vaccines for human medicine, with detailed subheadings identifying
different types of vaccines, based on the diseases they target and, where relevant,
combinations of diseases, and heading 30.08 for other vaccines, including veterinary
vaccines. This enhanced structure improves transparency of vaccine trade flows,
supports global immunisation programmes and facilitates timely access to vaccines,
particularly in emergency situations.
Another important development is the creation
of a new heading 21.07 for dietary supplements, with accompanying new legal
Notes, to address long-standing classification challenges at the interface between
food and pharmaceutical products. The new heading provides a clear and uniform classification
framework, strengthening legal certainty, supporting regulatory controls by health
and consumer protection authorities and improving the quality of international trade
statistics in a rapidly expanding market segment.
Environmental protection features prominently
in the HS 2028 amendments. Plastic pollution is one of the most pressing global
environmental challenges. To better align HS classifications with the categories
of plastic waste established under the Basel Convention, HS 2028 introduces
a restructuring of heading 39.15 through new subheadings differentiating
hazardous plastic waste, PIC-controlled plastic waste and other plastic waste. These
changes strengthen the ability of Customs administrations to monitor and control
transboundary movements of plastic waste, support enforcement of international environmental
obligations and reduce compliance costs for legitimate trade by providing clearer
links between HS codes and Basel Convention entries.
HS 2028 improves transparency in the trade
of plastic products, including certain single-use plastic goods, by introducing
new subheadings and clarifications across the Nomenclature for a wide range of articles
commonly associated with pollution, such as drinking straws, packaging articles
(including boxes, bottles and bags), tableware and kitchenware, gloves, cotton buds
with plastic sticks, balloons, and certain fishing and netting products. The explicit
introduction of the concept of “single-use” through a new legal Note 3 to Chapter
39 enables more consistent classification, more accurate data collection and more
effective implementation of national and international policies aimed at reducing
plastic pollution, promoting circular economy approaches and encouraging sustainable
alternatives.
In addition to the major areas highlighted
above, the HS 2028 amendments also include a range of other important updates aimed
at protecting society, supporting environmental objectives, reflecting
evolving trade practices, and improving the quality of trade data. These
updates include measures to support the fight against illicit activities, refinements
to the classification of goods subject to controls under various international conventions,
and enhanced visibility for certain environmentally relevant products and recycling-related
equipment. The amendments further reflect technological progress and incorporate
targeted clarifications to HS provisions to ensure more uniform interpretation and
application of the nomenclature.
Implementation and Next Steps
With the HS 2028 amendments now accepted,
the remaining two-year period provides essential time for the WCO and its Members
to prepare for their entry into force on 1 January 2028. During this period, the
WCO will focus on developing correlation tables between the HS 2022 and HS 2028
editions, updating the HS Explanatory Notes and other WCO tools and publications,
and providing technical assistance to Members, including capacity-building activities
to support implementation of the new HS edition. At the national level, Members
will undertake the necessary legislative processes, update IT systems, publications
and procedures, and deliver training to Customs officials, other government agencies
and the trade. These coordinated efforts are critical to ensuring a smooth transition
to HS 2028 and its uniform and effective application worldwide.