Key takeaways
- HS 2028, the 8th edition of the Harmonised System, comes into effect in January 2028
- 299 sets of amendments are provisionally agreed, covering medical goods, vaccines, dietary supplements and plastics
- The WCO updates HS codes every five years to reflect new technology and trade trends
- Businesses should start preparing now rather than waiting for the final 2028 codes
It may seem a while off yet, but the wheels are already in motion to make changes to the Harmonised System. HS 2028, the 8th edition, comes into effect in January 2028. Every five years, the World Customs Organisation (WCO) updates HS codes to reflect emerging tech, trade trends and global regulations and the next big update will soon be on its way. This time around, there are provisionally 299 sets of amendments which will shape classifications for areas like medical goods, vaccines, dietary supplements and plastics.
Whilst there’s a way to go yet, it’s worth knowing what will likely come up and to be aware of the timeline. Here, we look at what has been agreed so far and what we can expect.
What is the Harmonised System?
The Harmonised System (HS) is the World Customs Organisation’s global standard for classifying traded goods. More than 200 countries use it, and it underpins the vast majority of world trade. The first six digits of every code are the same worldwide. The UK and EU then extend them to eight, ten or more digits, the commodity code, to set duty rates and regulatory controls. The WCO reviews the HS every five years so the codes keep pace with new products, technologies and priorities. HS 2028 is the eighth edition of that system.
HS update history: HS 2022 and HS 2023 changes
HS 2028 is not the first shake-up, and it will not be the last. The last full edition, HS 2022, took effect on 1 January 2022 and brought 351 sets of amendments. It created new provisions for electronic waste (heading 85.49), unmanned aircraft and drones (heading 88.06), smartphones (subheading 8517.13), flat-panel display modules (heading 85.24) and novel tobacco and nicotine products (heading 24.04). Many businesses were caught out because a code they had used for years simply no longer existed.
Between the five-year editions, the UK and EU also make smaller interim updates. The 2023 and 2024 rounds adjusted a range of food, drink and agricultural codes, which is why classifications can change even when there is no headline HS edition. The lesson from both HS 2022 and the interim 2023 changes is the same: a code is only correct until the day it is not, and the responsibility to keep it current sits with you, not your broker.
HS 2028: Key updates by chapter
In March 2025, the WCO’s Harmonised System Committee wrapped up six years of intense technical work, provisionally adopting HS 2028 with 299 sets of amendments. That’s a leaner update compared to the 351 amendments in HS 2022. Despite having fewer amendments than its predecessor, these updates are expected to be far from trivial. We can expect significant impacts across public health, food and drink, plastics and controlled goods, from vaccines and dietary supplements to plastic waste.
The WCO has published the full HS 2028 nomenclature, accepted in January 2026, along with correlation tables mapping HS 2022 codes to their HS 2028 equivalents. In total there are 6 new headings and 428 new subheadings, with 5 headings and 172 subheadings removed. Here are the changes most likely to affect UK importers and exporters.
| Chapter or area | What is changing | Who it affects |
|---|---|---|
| Chapter 30, pharmaceutical | Vaccines move out of heading 30.02 into two new headings: 30.07 for human vaccines, with around 38 disease-specific subheadings, and 30.08 for other vaccines. | Pharmaceutical, healthcare and life-science importers |
| Chapter 21, food preparations | A new heading 21.07 is created for dietary and food supplements, resolving the long-standing food-versus-medicine grey area. | Food and drink brands, supplement and functional-nutrition producers |
| Chapter 39, plastics | Plastic waste (heading 39.15) is restructured to align with the Basel Convention, with new distinctions for hazardous and single-use plastics. | Packaging, manufacturing and waste-handling businesses |
| Public-health and medical goods (various chapters, including 87 and 90) | New subheadings for ambulances, PPE such as face masks and shields, ventilators, pulse oximeters and patient monitors, so critical goods can be tracked in a health emergency. | Medical device, PPE and equipment suppliers |
| Controlled and dual-use goods | Updated provisions for goods covered by international conventions, improving oversight of sensitive and environmentally relevant products. | Chemicals, electronics and exporters of controlled items |
This is a summary, not the full list. The complete detail sits in the WCO nomenclature and correlation tables, so the safest approach is to map your own product range against them well before 2028.
What has happened so far
- June 2025: The WCO Council reviewed and adopted the amendments as an Article 16 Recommendation, the final hurdle for formal approval.
- July–December 2025: HS Contracting Parties have their say with six months to raise objections (though major changes are unlikely).
- January 2026: The final HS 2028 Nomenclature is published – your first full view of what’s changing.
- January 1 2028: HS 2028 comes into effect globally and your classifications must align.
Which industries are most affected?
Every trader that uses commodity codes will feel some effect, but four groups should look closely now.
Food, drink and supplements. The new dietary-supplement heading 21.07 directly affects producers of functional foods, vitamins and supplements, where the border between food and medicine has always been the hardest call. If you sell in this space, expect to review your codes.
Pharmaceuticals and healthcare. The vaccine restructure and new medical-goods subheadings mean wholesale changes for anyone importing or exporting medicines, vaccines, PPE or medical devices.
Plastics, packaging and waste. The plastic-waste and single-use changes affect manufacturers, packaging suppliers and any business shipping recyclable or waste material.
Chemicals, electronics and controlled goods. Updated provisions for controlled and environmentally sensitive goods mean exporters of dual-use items should check whether their classifications and licences still line up.
Why is it important to keep on top of upcoming tariff code changes?
Misclassification is costly – causing delays, penalties and shipment delays. With HS 2028 set to introduce new codes and adjust existing ones, accurate classification will be as critical as ever.
Roll-out can also cause some challenges that are worth preparing for. Namely some countries implement the new codes at varying speeds, creating headaches for global supply chains. With HS 2028, you’ll need to juggle varying implementation timelines while ensuring your codes are accurate. Plus, for those businesses managing large product catalogues, reclassifying thousands of items manually is a daunting task, one that can be relieved by the use of a digital classification platform like TariffTel.
By preparing now, you can optimise duties, streamline compliance and ensure you keep trade flowing smoothly.
How to prepare for HS 2028 rollout
This is your opportunity to get ahead and prepare your business for the upcoming changes.
- Audit early: Get ahead by reviewing your product classification codes now. There’s no need to drown in spreadsheets and risk error, we can support you with your audit with either a one-off review of a sample of products, or a full audit – get in touch for details
- Stay informed: Keep an eye on WCO announcements.. The WCO’s correlation tables mapping HS 2022 to HS 2028 are a worthy read
- Automate: Manual reclassification puts a huge burden on businesses. TariffTel’s TTVerified classification platform ensures your classifications are always current, accurate and compliant
- Train your team: Prep your teams now – internal workshops and quick training sessions keep everyone on the same page
- Maximise duty savings: New codes can mean new savings. Look out for tariff exclusions or free trade agreement perks. Accurate classifications can save on duty costs
What should I do now?
HS 2028 might seem daunting, but we’re here to help. Our digital classification platforms, TTVerified and TTExplore, are designed to keep track of changing codes and keep you updated as changes happen. No more spreadsheet chaos. Whether it’s several hundred products or ten thousand, our platform can do the hard work to keep you compliant, with expert-backed accuracy.
Run a one-off check with TTExplore, or map your whole catalogue to HS 2028 and get it verified with TTVerified. Our Managed Services team can handle the reclassification for you.
