HS 2028: Now with correlation tables
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HS 2028: Now with correlation tables

The 8th revision of the Harmonized System (HS) will not come into force in 2027, but on January 1, 2028. An overview of the 299 changes.

Author: Ruth Setzler
Ruth Setzler
30.04.2026

Changes to the HS 2028
Timeline: Developments at a glance
2033: Fundamental revision

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. The 299 changes for HS 2028 are already known and the correlation tables were published in April 2026. An overview.

Planned changes for the HS 2028

At the 75th session of the World Customs Organization (WCO) in April 2025, the Committee for the Harmonized System agreed on extensive changes. In total, there are a six new items and 299 amendments. These are the most important key points – with the new items inserted in brackets:

Health: New subheadings were introduced for ambulances, medical devices, and protective equipment, among others. There was a particular focus on the structure of vaccines. Separate headings were introduced for human medicine (30.07) and veterinary medicine (30.08).

Food: A new heading for food supplements in food preparations (21.07), extensions for fruit and an improved structure for fish and crustaceans (03.06 and 03.09 were deleted and 03.10 and 03.11. were created) can be observed.

Environmental protection: The categories for plastic waste have been adapted to the Basel Convention and restructured to clarify the hazard levels of waste. Greater transparency has also been created for plastic products.

Further structural improvements: Classifications have been simplified for headgear (new heading 65.08) and in other areas. This also increases protection in the international movement of goods.

The WCO correlation tables with introductory text from the WCO have also been available since April.

Recommended links: 

Timeline: Developments at a glance

After formal adoption at the end of December 2025, the recommendation has been 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.

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2033: Fundamental revision

In addition to the publication of all changes to HS 2028, a Project to modernize the Harmonized System was launched during the WCO meeting in June 2025, which is preparing the next, even more extensive revision for 2033. 

HS 2033 will not only include new classifications, but above all reform the system as a whole, which has remained largely unchanged since it came into force in 1988. Artificial intelligence will also be examined as a new instrument to be used. The aim remains to make the system clearer and more user-friendly.

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