HS 2028 changes

What the WCO has published for the 2028 edition, the dates, which goods move, and how to prepare your codes.

The next edition of the Harmonized System takes effect on 1 January 2028. It adds 428 subheadings, removes 172, and adds 6 headings while deleting 5, for a total of 1,229 headings and 5,852 subheadings. If you trade dietary supplements, plastic goods, vaccines or fish, your six-digit code is more likely than most to change.

The dates

The dates
26 June 2025Date of the Customs Co-operation Council recommendation, per the amendment text. The WCO's correlation page gives 25 June 2025
21 January 2026WCO publishes the accepted amendments
July 2026Corrigendum to the correlation tables
December 2026USITC due to report its proposed HTS changes to the President, date to be announced
1 January 2028Amendments enter into force

National tariffs have to catch up before that date. As of 5 November 2026 we haven't seen final 2028 tariffs from the US, UK or EU, so your national digits and duty rates aren't known. What you can use now is the six-digit structure.

Where the changes fall

These examples come from the WCO's own Table I and its announcements. The table is a guide and has no legal status.

Where the changes fall
Dietary supplementsMany, including 21.06 and parts of chapters 4, 7 to 9 and 29New heading 21.07 (2107.10, 2107.90)A new home for supplements in measured doses, drawing from many chapters. It takes precedence over other headings except chapter 30
Human vaccines3002.41Heading 30.07, 38 subheadings by diseaseSplit out of 30.02
Other vaccines, including veterinary30.02Heading 30.08Split out of 30.02
Plastic waste3915.10 to 3915.903915.40 to 3915.99Rebuilt to match the Basel Convention, and split by polymer
Single-use plastic articlesIncluding 3923, 3924, 3926New subheadings such as 3924.22 and 3926.29Single-use goods separated out, including straws
Rays and skates0302.82, 0303.820302.86, 0302.87, 0303.86, 0303.87Fins separated from the fish
AmbulancesParts of 8703.21 to 8703.908703.12A single line regardless of engine
Medical ventilators and similar apparatus9019.209019.21, 9019.22Subdivided
Pulse oximeters, patient monitors9018.199018.15, 9018.16New lines
Masks and face shields6307.906307.31, 6307.39New lines

Our own rough count of Table I has chapters 03, 39, 29 and 30 carrying the most new or amended lines. Use it as a guide to where to look. It isn't an official figure.

What to do between now and January 2028

  1. Pull your HS codes, at six digits, from your product data, and sort by value.
  2. Run them against the correlation tables. An ex in the 2022 column means only part of the old code moved. So you have to read the product again rather than swap numbers.
  3. Mark the ones where the old code splits. These need a human decision, and you may need new data, such as polymer type or whether something's single-use.
  4. Check contracts and documents that quote codes. Trade agreements' rules of origin, licences, certificates and supplier declarations all quote them. The product-specific rule for your goods may be written against an older edition.
  5. List your binding rulings. A nomenclature change can end them early. HMRC and EU rulings generally run 3 years, so anything issued now can be caught by the change.
  6. Watch the national tariff. Don't update your system until the destination has published. The US process needs a presidential proclamation, and until then we can only say what's proposed.

As an illustration, say you sell 40 SKUs of vitamin tablets currently under 2106.90. Table I describes a "possible transfer" to new heading 21.07, so check each one against the new heading's legal notes. That's easy if they all behave the same way, but the rate on the new line isn't known, and any FTA rule of origin written for 2106.90 will need rereading. Do that check for your top lines first.

Frequently asked questions

Will duty rates change?

The WCO sets codes, not rates. Each country decides. In the US, the statute requires the conversion to be substantially rate-neutral. A product moving to a line with a different rate can still see a change.

What about between now and then?

The WCO also issues classification decisions and Explanatory Note amendments between editions. Those can change how an existing code is read, without any new edition. To check a code today, use the HS code classifier.

Sources