The World Customs Organisation (WCO) has announced that HS 2028 amendments have now been accepted, marking what it describes as a major milestone in the evolution of the Harmonised System, the international classification of goods that gives every traded product a standardised code.
The amendments comprise 299 sets of changes, resulting in a nomenclature of 1229 headings and 5852 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 progress and growing regulatory needs.
With full details available in a 96-page document, the eighth edition of the Harmonised System (HS) Nomenclature will enter into force on 1 January 2028. The Harmonised System is used by more than 200 countries and economies as a basis for their Customs tariffs and for the collection of international trade statistics.
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.
The WCO emphasises that the changes reflect critical, urgent or emerging topics, such as health emergency preparation, the fight against epidemics and environmental protection. For example, new subheadings enhance the visibility of essential supplies used in health emergencies, including ambulances, personal protective equipment (PPE), medical ventilators and diagnostic devices.
Similarly, environmental protection features prominently in HS 2028. The classification of plastic waste has been restructured to align with the Basel Convention, introducing new subheadings that distinguish hazardous plastic waste, plastic waste subject to prior informed consent procedures and other plastic waste.
In addition, HS 2028 improves transparency in trade in plastic products, including single-use items, through new subheadings and legal clarifications that support more consistent classification, better trade data and policies to reduce plastic pollution and promote circular economy approaches.
With the HS 2028 amendments now accepted, administrations and businesses have approximately two years to prepare for entry into force of the instrument. Over the next two years, the WCO will focus on developing correlation tables between the HS 2022 and HS 2028 editions, updating the HS Explanatory Notes and other tools and publications, and providing technical assistance to members, including capacity-building activities to support implementation of the new HS edition.
