HS 2028: What Changes in the Harmonized System on 1 January 2028 and How to Prepare

The next edition of the Harmonized System, HS 2028, enters into force on 1 January 2028. The World Customs Organization's amendments, now accepted, comprise 299 sets of changes, which add 6 headings and 428 subheadings and delete 5 headings and 172 subheadings, giving 1,229 headings and 5,852 subheadings. They focus on public health and environmental protection, with restructured classifications for vaccines, dietary supplements and plastic waste. National tariffs, such as the EU Combined Nomenclature and the US HTS, will be rebuilt on HS 2028 for the same date, so product codes on invoices, certificates and in your systems may change.

Checked against official sources: 2026-10

At a glance

Entry into force1 January 2028

Amendments299 sets of amendments to the HS Nomenclature

Structure after the changes1,229 headings and 5,852 subheadings

Added6 headings and 428 subheadings

Deleted5 headings and 172 subheadings

Main themesPublic health and environmental protection, including vaccines, dietary supplements and plastic waste

TimelineProvisionally adopted by the HS Committee in March 2025; WCO Council Recommendation of 26 June 2025; published in January 2026; accepted

Next step for the WCOCorrelation tables between HS 2022 and HS 2028 and updated Explanatory Notes

What HS 2028 is

The Harmonized System is the WCO's international product nomenclature used by more than 200 countries and economies as the basis for their customs tariffs and trade statistics. Its first six digits are the same everywhere; countries add their own digits for national tariff lines. The WCO reviews it regularly, and the amendments of each review cycle take effect together as a new edition. HS 2022 is the current edition; HS 2028 replaces it on 1 January 2028.

The HS Committee provisionally adopted the recommendation for the HS 2028 amendments at its 75th session in March 2025, and the WCO Council adopted the Recommendation on 26 June 2025. The WCO said the Recommendation would be made public in January 2026 and take effect on 1 January 2028, and its HS 2028 page now describes the amendments as accepted.

What changes

299 sets of amendments in total, which add 6 new headings and 428 new subheadings and delete 5 headings and 172 subheadings. The edition will have 1,229 headings and 5,852 subheadings.
Public health: the WCO highlights restructuring for vaccines and dietary supplements. During the same review, the HS Committee also classified 441 pharmaceutical substances from the latest World Health Organization lists.
Environmental protection: plastic waste is classified in more detail.
Other amendments create, split, merge or delete subheadings across many chapters; check every product you trade, not only those in the highlighted areas.

What it means for exporters and importers

Your 6-digit HS codes may change on 1 January 2028, and with them the national 8- or 10-digit codes, duty rates and licensing or certification requirements linked to them.
Commercial invoices, packing lists, certificates of origin, import licences and product registrations that quote HS codes will need the new codes for goods shipped or declared from that date.
Rules of origin in free trade agreements are often written in an older HS edition; check how each agreement and its authorities apply them to HS 2028 codes before you certify origin.
Duty rates, tariff quotas, anti-dumping measures and trade restrictions are tied to codes, so a code change can change what applies to your goods.
Advance rulings and binding tariff information issued under HS 2022 may need to be reviewed or reissued.

How to prepare

The WCO is developing correlation tables between HS 2022 and HS 2028 and updating the Explanatory Notes. Use them to map each of your products, then check the national tariff of each country you trade with when it publishes its 2028 version. Plan the change in your ERP and document templates for shipments around the turn of the year, and agree with buyers which code goes on documents for goods that ship in December 2027 and clear in January 2028: customs uses the tariff in force on the date of the declaration.

Step by step

List every product you trade with its current 6-digit HS code and national codes.
Map each product to HS 2028 with the WCO correlation tables and check whether its code changes.
Check the 2028 national tariffs of your destination countries for new codes, duty rates and requirements.
Review rules of origin, advance rulings, licences and product registrations that quote HS codes.
Update ERP master data and document templates so that shipments declared from 1 January 2028 carry the new codes.

Documents you usually need

Product list with HS 2022 and HS 2028 codes
WCO correlation tables between HS 2022 and HS 2028
National 2028 tariffs of the destination countries
Advance rulings or binding tariff information
Certificates of origin and product registrations that quote HS codes

Common problems and how to avoid them

Goods ship in December 2027 with HS 2022 codes and are declared in January 2028.

What to do: Customs applies the tariff in force when the declaration is lodged; agree with the importer which code to show and update documents if needed.

A certificate of origin quotes an HS code that no longer exists.

What to do: Check how the issuing body and the importing country handle HS 2028 codes, and issue documents with the code the importing country expects.

A product's duty rate changes after reclassification.

What to do: Recalculate landed costs and quotes for 2028 shipments using the new national tariff.

An advance ruling refers to a deleted subheading.

What to do: Ask the customs authority whether the ruling stays valid or must be reissued under HS 2028.

Sources

Amendments effective from 1 January 2028 (HS 2028 edition) World Customs Organization (WCO)
HSC provisionally adopts the Recommendation for HS 2028 amendments at 75th session World Customs Organization (WCO)

Rules change often. This note is practical guidance based on the sources above, not legal advice. Confirm current requirements with the authority, your importer or a licensed customs broker before you ship.

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Trade notes

How to Find the Right HS Code: GRI 1-6, Rulings and HS 2028How to find an HS code: the General Rules of Interpretation (GRI 1-6), GRI 3(b) sets, parts and accessories, national codes, binding rulings and…HS code vs HTS, Schedule B, CN and TARIC: 6, 8 and 10-digit codesWhy your HS code has 6, 8 or 10 digits: the international HS, the US HTS and Schedule B, the EU Combined Nomenclature and TARIC, UK commodity…RCEP Rules of Origin and Certificate of Origin: Claiming Lower DutyRCEP parties and applicants in 2026, rules of origin (CTH, RVC 40%, cumulation, de minimis), Form RCEP or declaration of origin, tariff rates and…

Common questions

When does HS 2028 take effect?

On 1 January 2028, when the WCO's HS 2028 amendments enter into force and countries apply tariffs based on the new edition.

How many changes are in HS 2028?

299 sets of amendments, adding 6 headings and 428 subheadings and deleting 5 headings and 172 subheadings, for a total of 1,229 headings and 5,852 subheadings.

What products are affected by HS 2028?

The WCO highlights public health and environmental protection, including vaccines, dietary supplements and plastic waste, but changes run across many chapters, so check each product.

Will my HS code change in 2028?

It may. Map your products with the WCO correlation tables between HS 2022 and HS 2028, then check the 2028 national tariff of each destination country.

Which HS code goes on documents for goods declared after 1 January 2028?

The code under the tariff in force on the date of the customs declaration, which will be based on HS 2028. Agree this with your importer for shipments around the turn of the year.

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