The international list of goods, known as the Harmonized System (HS), is about to undergo its next major reform. However, unlike usual, the update will not take place after 5 years, but only after 6 years. We summarize for you,
- what is behind the postponement to HS 2028,
- what changes are planned and
- why companies should start preparing now.
From a 5-year to a 6-year cycle: the new schedule
The World Customs Organization (WCO) has postponed the regular update of the Harmonized System, which was originally expected to take place in 2027, to 1 January 2028. The reason for this extension of the 5-year cycle to 6 years is the after-effects of the COVID-19 pandemic, which led to delays in the revision process.
For companies, this means one year more preparation time, but also that the upcoming changes could be all the more extensive.
A look at the planned changes
Although the final text has yet to be adopted, the WCO has already provided an insight into the scope of the revision. Numerous adjustments were decided at a meeting in April 2025. These include, among others:
- Over 60 new classification decisions for various products
- Inclusion of more than 440 designations for pharmaceutical substances, in collaboration with the WHO
- Extensive amendment proposals and adaptation packages affecting various sectors
A detailed document with the recommendations has already been published by the Swiss Federal Office for Customs and Border Security (BAZG) and provides an in-depth insight into the planned changes.
The cascade effects: What changes for whom?
Changes to the first six digits of a customs tariff number (the HS code) have a direct impact on the downstream nomenclatures. The following systems are particularly relevant for companies in the EU:
- Combined Nomenclature (CN): The 8-digit code used for export declarations and intra-Community statistics in the EU will be adjusted
- TARIC: The 10-digit Integrated Tariff of the European Union (EU), which is decisive for import processing, will also adopt the new HS codes
- Electronic Customs Tariff (EZT): In Germany, the 11-digit code for import declarations will be updated accordingly
While the 7th and 8th digits of the Combined Nomenclature are adjusted annually, the HS revision will lead to a fundamental and far-reaching wave of changes affecting all levels of goods classification.
The future of the Harmonized System: HS 2033 and AI
The WCO is already looking further into the future. A project to modernize the entire system for 2033 has already been launched. The aim is not just to further update commodity codes, but to fundamentally reform the system that has been in place since 1988. The use of artificial intelligence (AI) is also being examined in order to improve the user-friendliness and clarity of the tariff classification in the long term.
Important dates at a glance
- End of December 2025: Formal adoption of the HS 2028 amendments
- January 2026: Publication of the official recommendation
- January 1, 2028: Entry into force of the new HS 2028 nomenclature
Conclusion for companies
The changeover to HS 2028 will have far-reaching effects on customs processes, master data and IT systems. Even if the date still seems a long way off, companies should keep a close eye on developments. An early analysis of their own product ranges with regard to the announced changes is essential to ensure smooth customs processing on the cut-off date.
Sources:
https://www.aeb.com/de/magazin/artikel/hs2028-zolltarifnummern-warenverzeichnis.php
World Customs Organization
Amendments to 2028 Harmonized Schedule Advanced | Sandler, Travis & Rosenberg, P.A.
TariffTel – HS 2028: Your guide to the next harmonised system update
