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What are the main factors driving these changes?

The following are a few of the key drivers behind the 2022 Changes:

Smartphones

Smartphones are a good example of technology driving some changes in the WCO Tariff Schedule where Smartphones are now called out specifically in the Tariff Schedule, based on product end use.
2017 WCO Tariff Schedule
8517.1 – Telephones
  • 8517.11 - Line telephone sets with cordless handsets
  • 8517.12 - Telephones for cellular networks or for other wireless networks
  • 8517.18 – Other
2022 WCO Tariff Schedule
8517.1 – Smartphones and other telephones
  • 8517.11 - Line telephone sets with cordless handsets
  • 8517.13 – Smartphones
  • 8517.14 - Other telephones for cellular networks or for other wireless networks
  • 8517.18 - Other

Other forms of Nicotine / Tobacco

New forms of tobacco/nicotine that have been introduced over the past few years have led to the requirement of better classification definition and creation of new classifications. Chapter 24, which describes Tobacco and Manufactured Tobacco Substitutes has had some pretty significant changes to further define subheadings to create the required specificity based on the newly available products. Below is a detailed example of these changes.
2017 WCO Tariff Schedule
Chapter 24 - Tobacco and Manufactured Tobacco Substitutes
  • 24.01 - Unmanufactured tobacco; tobacco refuse.
  • 24.02 - Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes
  • 24.03 - Other manufactured tobacco and manufactured tobacco substitutes;
  • 24.04 - Products containing tobacco, reconstituted tobacco, nicotine, or tobacco or nicotine substitutes, intended for inhalation without combustion; other nicotine containing products intended for the intake of nicotine into the human body.
2022 WCO Tariff Schedule
Chapter 24 - Tobacco and Manufactured Tobacco Substitutes
  • 24.04 - Products containing tobacco, reconstituted tobacco, nicotine, or tobacco or nicotine substitutes, intended for inhalation without combustion; other nicotine containing products intended for the intake of nicotine into the human body.
Products intended for inhalation without combustion :
  • 2404.11 -- Containing tobacco or reconstituted tobacco
  • 2404.12 -- Other, containing nicotine
  • 2404.19 – Other
  • Other
     :
  • 2404.91 -- For oral application
  • 2404.92 -- For transdermal application
  • 2404.99 -- Other

Hybrid Vehicles

Hybrid vehicles have also been a technological advancement over the past few years that is driving change in the WCO Tariff Schedule, from the need to better specify the different types of hybrid vehicles produced today. Below are two different examples from chapter 87.01 and 87.04 of how new classifications have been added, or existing classifications have been altered:
2017 WCO Tariff Schedule
87.01 –Tractors (other than tractors of heading 87.09)
  • 8701.10 - Single axle tractors
  • 8701.20 - Road tractors for semi trailers
2022 WCO Tariff Schedule
87.01 –Tractors (other than tractors of heading 87.09)
  • 8701.10 - Single axle tractors
Road tractors for semi-trailers
  • 8701.21 – With only compression-ignition internal combustion piston engine (diesel or semi-diesel)
  • 8701.22 – With both compression-ignition internal combustion piston engine (diesel or semidiesel) and electric motor as motors for propulsion
  • 8701.23 – With both spark-ignition internal combustion reciprocating piston engine and electric motor as motors for propulsion
  • 8701.24 – With only electric motor for propulsion
  • 8701.29 - Other
2017 WCO Tariff Schedule
87.04 –Motor vehicles for the transport of goods
  • 8704.10 – Dumpers designed for off-highway use
  • 8704.2 - Other, with compression-ignition internal combustion piston engine (diesel or semi-diesel):
  • 8704.3 - Other, with spark ignition internal combustion piston engine
  • 8704.90 Other
2022 WCO Tariff Schedule
87.04 –Motor vehicles for the transport of goods
  • 8704.10 – Dumpers designed for off-highway use
  • 8704.2 - Other, with
    only
     compression-ignition internal combustion piston engine (diesel or semi-diesel):
  • 8704.3 - Other, with
    only
     spark ignition internal combustion piston engine
  • 8704.4 - Other, with both compression-ignition internal combustion piston engine(diesel or semi-diesel) and electric motor as motors for propulsion
    :
  • 8704.5 - Other, with both spark-ignition internal combustion piston engine and electric motor as motors for propulsion
    :
  • 8704.60 - Other with only electric motor for propulsion
  • 8704.90 Other

3D Printers

3D printers are yet another example of how technology impacts the upcoming changes- with the explosion of 3D printing there was need to better define products and in this case a whole new subheading was added.
2017 WCO Tariff Schedule
Non-existent at this time
2022 WCO Tariff Schedule
84.85 Machines for additive manufacturing
  • 8485.10 - By metal deposit
  • 8485.20 - By plastics or rubber deposit
  • 8485.30 - By plaster, cement, ceramics or glass deposit
  • 8485.80 – Other
  • 8485.90 - Parts

Drones

Drones are another good example of subheadings being added for newer products.
2017 WCO Tariff Schedule
Non-existent at this time
2022 WCO Tariff Schedule
88.06 - Unmanned aircraft
  • 8806.10 - Designed for the carriage of passengers
  • 8806.2 - Other, for remote-controlled flight only
     :
  • 8806.9 - Other
     :
  • 88.07 - Parts of goods of heading 88.01, 88.02 or 88.06
  • 8807.10 - Propellers and rotors and parts thereof
  • 8807.20 - Under-carriages and parts thereof
  • 8807.30 - Other parts of airplanes, helicopters or unmanned aircraft
  • 8807.90 - Other

Environmental Impact

Environmental impact is another big area of focus, especially with the 2022 changes. Below are some highlights of the changes related to product with overall environmental impact.
  • 29- New subheadings under 29.03 were added for a long list of chemicals or derivatives of acyclic hydrocarbons due to the emergence of new substances with ozone-depleting potential.
  • 38 - To assist Montreal Protocol parties in implementing the Kigali Protocol, mixture of hydrofluorocarbon (HFC) was given a new heading under 38.27 for a different mix of HFCs due to the environmental impact of these substances.
  • 85 - Due to its potentially harmful impact on the environment, a new heading for electronic waste (e-waste) was added to provide greater visibility and assist WCO member countries in their work under the Basel Convention.
    • 85.49 Electrical and electronic waste and scrap:
      • 85.49.1x - Waste and scrap of primary cells, primary batteries and electric accumulators; spent primary cells, spent primary batteries and spent electric accumulators : (5 subheadings)
      • 85.49.2x - Of a kind used principally for the recovery of precious metal : (2 subheadings )
      • 85.49.3x - Other electrical and electronic assemblies and printed circuit boards : (2 subheadings)
      • 85.49.9x – Other (2 subheadings)

Insects

2017 WCO Tariff Schedule
04.10 Edible products of animal origin, not elsewhere specified or included.
  • 16.01 Sausages and similar products, of meat, meat offal or blood; food preparations based on these products.
2022 WCO Tariff Schedule
04.10 - Insects and other edible products of animal origin, not elsewhere specified or included.
  • 0410.10 - Insects
  • 0410.90 – Other
    • 1601.00 Sausages and similar products, of meat, meat offal, blood or insects; food preparations based on these products.

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