Customs classification: changes in the Harmonized System in 2028

Effective January 1, 2028, a new version of the Harmonized System (HS) will enter into force internationally. Administered by the World Customs Organisation (WCO), the HS is the reference nomenclature used by customs administrations to classify goods, establish customs duties and produce international trade statistics. Any revision of this system therefore has structural effects on world trade.

HS 2028 is the result of the seventh revision cycle of the nomenclature. It aims to better reflect changes in international trade, technology and priorities — public health and the environment — improving the accuracy and legibility of customs classifications.

Addressing health issues is one of the main thrusts of this review. HS 2028 improves the description of several categories of essential goods in the event of a health crisis, such as ambulances, personal protective equipment, respirators or diagnostic devices. The nomenclature of vaccines will also be amended, with the creation of two separate headings: HS 30.07 for vaccines for human use, and HS 30.08 for other vaccines, including veterinary vaccines.
By comparison, in HS 2022 these products fall within the same heading, without distinction according to their use.

Another notable development concerns food supplements. The HS 2028 introduces a specific heading, SH 21.07, in order to better regulate the classification of these products, now divided into different headings. This amendment aims to enhance the consistency of the customs classification and the comparability of statistics in a developing sector.

Revision 2028 also strengthens the monitoring of plastic and plastic waste flows. Adjustments will be made to HS 39.15, on waste, scrap and scrap plastics, to allow a finer distinction between the different categories of waste. These developments, consistent with international work under the Basel Convention, aim to improve the transparency of trade in these goods.

More broadly, HS 2028 includes nearly 300 sets of amendments, covering wording, notes and subheadings. The aim is to improve the quality of international trade data and to provide administrations with classification tools that are more responsive to current trade realities.

The period before entry into force will be decisive. By 2028, States and economic operators will have to analyse developments in the nomenclature and prepare the transition to the new system. In the long run, this version aims to enhance the clarity and consistency of the customs classification in a constantly changing international trade environment.

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