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May 15th

WCO 2028 amendment

Date of publication: May 15, 2026.

Overview

The World Customs Organization's
HS 2028 edition
 edition will take effect on
1 January 2028
, marking the next major update (the 8th) to the global goods-classification framework used by customs administrations worldwide. HS 2028 is the outcome of the WCO's
7th HS Review Cycle
, which ran exceptionally for
six years
 rather than the normal five, in part to accommodate work disrupted by the COVID-19 period and to finalize a comprehensive package. The WCO states that the final package contains
299 sets of amendments
, illustrating both the technical depth of the review and the scale of implementation work now required by customs administrations and traders before the 2028 go-live date.

Major policy themes

  1. HS 2028 strengthens the classification of public health goods by creating better visibility for items such as ambulances, PPE, ventilators, and diagnostic/monitoring devices. This will help governments apply emergency trade measures more easily, including faster clearance, simplified procedures, and duty relief during health crises.
    A major related change is the restructuring of vaccine classification. Vaccines currently under heading
    30.02
     are moved into:
    • 30.07
       for
      vaccines for human medicine
      , with detailed subheadings based on the diseases targeted; and
    • 30.08
       for
      other vaccines
      , including veterinary vaccines.
    This improves transparency in vaccine trade and supports faster access during emergencies.
  2. Dietary supplements receive a separate heading
    HS 2028 creates new heading
    21.07
     for dietary supplements, supported by legal notes to distinguish them more clearly from food and pharmaceutical products. This provides greater legal certainty, improves regulatory control, and strengthens trade statistics for a fast-growing product category.
  3. Plastic waste and plastic products gain greater visibility
    HS 2028 gives stronger focus to environmental protection by restructuring heading
    39.15
     for plastic waste, with new subheadings for hazardous, PIC-controlled, and other plastic waste, in line with the
    Basel Convention
    . This will improve Customs control, support environmental compliance, and make classification clearer for trade.
    It also introduces new subheadings and clarifications for various plastic products associated with pollution, including straws, packaging, tableware, kitchenware, gloves, cotton buds with plastic sticks, balloons, and certain fishing/netting products.
  4. Other important updates
    HS 2028 also includes wider changes to support enforcement against illicit trade, improve classification of goods covered by international conventions, enhance visibility for environmentally relevant and recycling-related products, reflect technological developments, and improve uniform interpretation of the nomenclature.

HS 2028 amendments

  • The amendments comprise
    299 sets of changes
    , resulting in a 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 progress and growing regulatory needs.
1) Heading level changes in 2028 Tariff
Change Type
Old HS Code
New HS Code
New Heading / Description
Shifted
03.06
03.10
Crustaceans (all forms: live, fresh, frozen, dried, smoked, cooked)
Replaced
03.09
03.11
Flours, meals, powders and pellets of fish, crustaceans, molluscs and other aquatic invertebrates, fit for human consumption.
New
—
21.07
Dietary supplements (measured doses / retail packs)
New
30.02
30.07
Vaccines for human medicine
New
30.02
30.08
Other vaccines
Consolidated
65.01 / 65.02 / 65.07
65.08
Hat‑forms, hat‑shapes and headgear parts
2) Product-by-product code changes at subheading level
Chapter 21
 sees the introduction of new dedicated subheadings for dietary supplements, which were previously classified under residual codes. Measured-dose dietary supplements and other retail-packed supplements are assigned separate subheadings.
Chapter 30
 undergoes significant restructuring. Human vaccines are moved from a single subheading to a disease-based subheading range. Veterinary vaccines and other vaccine-related goods are transferred to a newly created heading. Insulin medicaments are subject to code revisions, while vitamin-containing medicaments are split into narrower subheadings.
Chapter 39
 introduces multiple new dedicated subheadings for specific polymers that previously had no individual classification. In addition, plastic waste subheadings are restructured to distinguish between polymer types and halogenated waste categories.
Chapter 65
 Headgear of rubber or plastics is split into multiple subheadings to distinguish between rubber, single-use plastic, and other plastic headgear. A new dedicated subheading is added specifically for single-use plastic headgear.

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.

Conclusion

The HS 2028 amendments represent a significant development in the evolution of the international customs nomenclature, underscoring the extent to which tariff classification now operates at the intersection of trade administration, regulatory oversight, and global policy coordination. Rather than being viewed as a routine technical update, the reform should be understood as part of a broader effort to ensure that the Harmonized System remains responsive to shifts in commercial practice, public policy priorities, and enforcement needs.
Recognizing the importance of these updates for our clients, we have already made them available on OneSource Global Trade Content. All the information that is published by WCO is available on OneSource Global Trade Content with a future Effective/Expiration date. As more information is made available by WCO, it will be processed in OneSource Global Trade Content. For more information on how ONESOURCE Global Trade solutions can assist you in managing supply chain risk and regulatory, contact your Account Manager or Client Success Manager.

This article applies to:

  • Product: ONESOURCE Global Trade