HS 2028: An initial outlook

Anyone waiting for the Harmonized System (HS) 2027 will be waiting in vain: The World Customs Organization (WCO) is extending the revision period by one year due to COVID-19. Initial changes for HS 2028 have already been announced. Furthermore, El Salvador joined the International Convention on the Harmonized Commodity Description and Coding System in June 2025. An outlook.

At the 75th session of the World Customs Organization (WCO) in April 2025, the Committee for the Harmonized System agreed on extensive changes. Among other things, 66 classification decisions were made, 441 names for pharmaceutical substances from the WHO program were included, and amendments to the HS 2022 Explanatory Notes and classification assessments were adopted.

In total, there are now five amendments to the explanatory notes, 105 specific amendment proposals, and 299 amendment packages on the table that have been negotiated so far in the 7th review cycle.

After formal adoption at the end of December 2025, the recommendation will be published in January 2026 and will enter into force on January 1, 2028.

The changes are relevant for both the import and export of goods, for example when determining duties, preferential status, or in statistics.

The changes to the first six digits of the Harmonized System (HS) have the following effects:

• Combined nomenclature: 8-digit figure, used for exports throughout the EU
• TARIC: 10-digit figure for the EU, which also includes Community measures
• Electronic customs tariff (EZT): 11-digit figure, used when importing goods into Germany.

Note: The seventh and eighth digits of the EU's Combined Nomenclature are also revised annually. The changes will then affect the new index of commodities as of the following January 1. As of January 1, 2028, the changes will be more extensive due to the HS 2028 revision.

In addition, during the WCO meeting in June 2025, a Project to modernize the Harmonized System was launched which is preparing the next, even more extensive revision for 2033. HS 2033 is not only intended to include new classifications, but above all to reform the system as a whole, which has remained largely unchanged since it came into force in 1988. Artificial intelligence is also being examined as a new tool. The aim remains the clarity and user-friendliness of the system.

The Republic of El Salvador has been a member of the WCO since July 7, 2005, and as such has already organized conferences and promoted international cooperation. On June 30, 2025, the country became the 162nd contracting party to the Convention on the Harmonized System.

The Harmonized System (HS) is now used by more than 212 countries and economies as the basis for their customs tariffs and for the collection of statistics. It is also useful for monitoring goods, as a basis for rules of origin and for trade negotiations.

Go to the updated list of contracting parties to the “HS Convention”