Understanding the Harmonized System and the upcoming HS 2028 changes
Date of publication: July 30, 2026.
Overview
The Harmonized System is the common language of international merchandise trade. For importers, exporters, customs brokers, and other trade professionals, understanding how it works - and preparing for its next major revision - is essential for accurate classification, regulatory compliance, reliable reporting, and effective duty planning.
What is the Harmonized System?
The Harmonized Commodity Description and Coding System - commonly known as the Harmonized System or HS - is an international product nomenclature developed by the World Customs Organization (WCO). More than 200 countries and economies use it as the basis for customs tariffs and international trade statistics.
The HS assigns traded goods to standardized categories through a hierarchical structure of sections, chapters, four-digit headings, and six-digit subheadings. Countries may create additional subdivisions beyond the international six-digit level to meet national tariff, statistical, or regulatory requirements. As a result, the first six digits generally provide a common global foundation, while the complete tariff code may vary by jurisdiction.
In practice, HS classification can affect applicable duty rates, eligibility under trade agreements, licensing and permit requirements, rules of origin, trade remedies, internal taxes, reporting obligations, and customs risk assessments. Accurate classification is therefore a core element of a robust trade compliance program.
HS 2028: The next edition
The eighth edition of the HS Nomenclature will enter into force on January 1, 2028. The amendments resulted from the seventh HS Review Cycle, which ran from July 2019 through June 2025. Although the HS is normally reviewed every five years, this cycle was extended to six years to address disruptions associated with the COVID-19 pandemic and complete the technical work.
Key areas of change
Public health and emergency preparedness
HS 2028 gives greater visibility to essential supplies used during health emergencies, including ambulances, personal protective equipment, medical ventilators, and diagnostic and monitoring devices. More precise classifications can support expedited clearance, duty-relief measures, improved data collection, and stronger emergency-response planning.
Vaccines
Vaccines currently classified in heading 30.02 will move into two new headings. Heading 30.07 will cover vaccines for human medicine, with detailed subheadings based on the diseases targeted and relevant combinations. Heading 30.08 will cover other vaccines, including veterinary vaccines. Businesses handling these products should plan to review product masters, classification databases, licenses, and customs instructions.
Dietary supplements
A new heading 21.07, supported by new legal Notes, will provide a clearer framework for dietary supplements. This change is intended to reduce persistent classification uncertainty at the boundary between food and pharmaceutical products, strengthen legal certainty, and improve regulatory oversight and trade statistics.
Plastic waste and single-use plastic products
Heading 39.15 will be restructured to distinguish hazardous plastic waste, plastic waste subject to prior informed consent controls, and other plastic waste, improving alignment with the Basel Convention. The changes should assist customs authorities in monitoring transboundary waste movements and give legitimate traders clearer links between HS provisions and environmental controls.
HS 2028 also introduces new subheadings and clarifications for certain plastic products commonly associated with pollution, including drinking straws, packaging articles, tableware and kitchenware, gloves, cotton buds with plastic sticks, balloons, and selected fishing and netting products. A new legal Note 3 to Chapter 39 expressly introduces the concept of "single-use," supporting more consistent classification and more effective environmental policy implementation.
Implementation outlook
Before January 1, 2028, the WCO and its Members will continue preparing implementation materials, updating explanatory resources, providing technical assistance, and adapting national legislation and systems. Businesses should monitor authoritative WCO publications and the requirements issued by the customs authorities in every jurisdiction where they operate.
What businesses should do now
Although the effective date is still approaching, organizations should use the transition period to assess the operational impact of HS 2028. Recommended actions include:
- Identify products whose current HS 2022 classifications may be affected.
- Use the WCO correlation tables as an implementation aid, while remembering that they are guidance and do not have legal status.
- Review national or regional tariff schedules when published because local subdivisions and implementation details may differ.
- Update product master data, broker instructions, classification databases, automated trade systems, and internal controls.
- Assess potential effects on duty rates, free trade agreement qualification, licenses, permits, quotas, statistical reporting, and other regulatory requirements.
- Coordinate with suppliers, customs brokers, logistics providers, tax teams, legal teams, and other stakeholders.
- Document classification decisions and train employees involved in customs and trade compliance.
Key takeaway
HS 2028 is more than a technical update to tariff codes. It may affect classification decisions, customs declarations, duty planning, regulatory controls, and trade data across global supply chains. Early preparation will help businesses reduce disruption, manage compliance risk, and transition to the new nomenclature with confidence.