From 1 January 2028, the new edition of the Harmonised System (HS 2028) for the tariff classification of goods will apply worldwide. The World Customs Organisation (WCO) has published this version in order to adapt the international goods nomenclature to current developments.
Effective date of the revised classification system
The HS is based on a six-digit commodity code that is used by almost all countries as a common basis for foreign trade. This allows customs duties and import regulations in third countries to be determined in a relatively uniform manner. The previously valid version, HS 2022, will thus be replaced. Updates are usually made every five years, but the last revision was delayed by a year due to the pandemic.
Overview of key changes
The adjustments to HS 2028 are primarily based on environmental protection requirements, technological progress and experiences from the coronavirus pandemic. Several product groups are affected by structural changes in order to make global trade more transparent and efficient.
Public health
New classifications have been introduced in the area of public health, responding in particular to pandemic-related requirements. The aim is to enable measures such as simplified procedures, accelerated customs clearance or specific facilitations in crisis situations to be implemented more quickly. To this end, separate HS codes have been created for vaccines and other medical products such as personal protective equipment and ambulances. This differentiation is intended to significantly improve the traceability of international goods flows.
Dietary supplements
For food supplements, HS 2028 provides for a new tariff heading and supplementary notes. The background to this is the difficulty that has existed to date in distinguishing between foodstuffs and pharmaceutical products. The new regulations are intended to simplify classification and enable clearer assignment.
Plastic waste
The section on plastic waste has also been revised. The new structure is more closely aligned with the categories of the Basel Convention and distinguishes more precisely between hazardous waste, PIC-controlled plastic waste and other plastic residues. In addition, the issue of single-use plastics is explicitly addressed in order to better reflect current environmental policy requirements.
Support during transition
Correlation tables are available for companies to track changes between the previous and new HS versions. These tables make it possible to identify affected commodity codes at an early stage. The comparison tables between HS 2022 and HS 2028 have not yet been published and will be made available by the WCO at a later date.
Source: GTAI (in German)
