If anything, it is a bit early – 694 days early, in fact. In the week that I celebrate 9 135 days since my column first appeared, I sat down to write the ‘celebratory column’ and contemplated what topic would do it justice. Until January 21, my mind was drawing a blank – and then there it appeared. Ironically, it was the reason the column came to be – HS.

‘HS’ is the initialism for ‘Harmonised System’, the shortened form of ‘Harmonised Commodity Description and Coding System’, a multipurpose international product nomenclature developed by the World Customs Organisation (WCO).

If you are not familiar with the term ‘product nomenclature’, it is nothing more than a structured, systematic and consistent method for naming and categorising products within an organisation or industry – only in this case it applies to all goods.

This brings us to HS 2028 and the WCO’s media release of January 21; in fact, another four media releases followed – another one on the same day, two on January 22 and one a day later – all about HS 2028. So, depending on the time you have on hand, you could consider all five, or the primary one issued on January 21: ‘HS 2028 Amendments – Adapting the HS to Global Priorities and Trade Evolution’.

Bear in mind that we are only in 2026, and that, if the HS review cycle had been maintained, I would be writing about HS 2027. Why, you may ask? The WCO extended the review cycle by one year, primarily because of the Covid-19 pandemic, which severely affected the ability of committees to meet, negotiate, and finalise the complex amendments required for the new edition. Yet here we are with accepted HS 2028 more than 23 months early. In the words of the WCO: “The HS 2028 amendments have now been accepted, marking a major milestone in the evolution of the HS, the international classification of goods that gives every traded product a standardised code, facilitating the implementation of trade regulations and serving as the backbone of international trade statistics.”

Why not introduce HS 2027? Why wait? Apparently, the more than 23-month “implementation period provides essential time for the WCO and its members to prepare for entry into force”.

As for the HS amendments, they comprise 299 sets of changes, resulting in a nomenclature of 1 229 tariff headings and 5 852 tariff subheadings. Compared with HS 2022, six new tariff headings and 428 new tariff subheadings have been created, while five tariff headings and 172 tariff subheadings have been deleted to reflect evolving trade patterns, technological progress and growing regulatory needs.

These changes reflect critical, urgent, or emerging topics, such as health emergency preparation, the fight against epidemics, and environmental pollution.

As for the ‘key updates’, public health is a central focus, with the new tariff subheadings enhancing the visibility of essential supplies used in health emergencies, including ambulances, personal protective equipment, medical ventilators, and diagnostic devices. Yes, these changes respond to lessons learned from recent global health crises.

It also introduces major structural changes for vaccines, reclassifying products previously covered by a single tariff heading into two new tariff headings – for vaccines for human medicine, with disease-based tariff subheadings, and for other vaccines, including veterinary vaccines. This new structure improves the transparency of vaccine trade flows and supports global immunisation programmes, particularly during emergencies.

Another significant development is the creation of a new tariff subheading for dietary supplements. This amendment resolves long-standing classification challenges at the interface between food and pharmaceutical products.

Environmental protection features prominently, with the classification of plastic waste restructured to align with the Basel Convention, introducing new tariff subheadings that distinguish hazardous plastic waste, plastic waste subject to prior informed consent procedures, and other plastic waste. In addition, it improves transparency in trade in plastic products, including single-use items, through new tariff subheadings and legal clarifications that support more consistent classification, better trade data and policies to reduce plastic pollution and promote circular economy approaches.

Beyond these key areas, it also addresses societal protection, enforcement priorities, and technological change, including improvements to goods covered by international conventions.

Should you wish to explore more: https://www.wcoomd.org/en/topics/nomenclature/instrument-and-tools/hs-nomenclature-2028-edition/amendments-effective-from-1-january-2028.aspx