WCO publishes amendments to the Harmonized System | Tax | Deloitte Netherlands


WCO publishes amendments to the Harmonized System

On 29 January 2020, the World Customs Organisation published amendments to the Harmonized Commodity Description and Coding System (Harmonized System), following its periodic review. The revised version of the Harmonized System will apply from 1 January 2022.

13th February 2020

What is the Harmonized System?

The Harmonized System (HS) is an international product nomenclature developed and maintained by the World Customs Organization (WCO). It serves as a basis for national product nomenclatures, such as the Combined Nomenclature in the European Union, in 211 countries and economies worldwide. The WCO reviews the HS every 5 to 6 years, in light of technological developments and changes in trade patterns. The amendments introduced by the latest review have been formally adopted by the WCO. The revised version of the HS (HS 2022) will apply from 1 January 2022.

What is new in the HS 2022?

The HS 2022 introduces a total of 351 sets of amendments affecting a broad range of products, including (but not limited to) agriculture, food, tobacco, chemicals, metals, machinery, electronics.

Some of the novelties of the HS 2022 include:

  • new heading 24.04 for novel tobacco and nicotine based products, including products intended for inhalation without combustion;
  • new subheading 8517.13 for smartphones;
  • new heading 85.24 for flat panel display modules;
  • new heading 85.49 for e-waste, such as batteries, accumulators, electrical and electronic assemblies;
  • new heading 88.06 for unmanned aircraft, commonly known as drones.

Implementation of the HS 2022 and impact on business

In order for the HS 2022 to come into effect on 1 January 2022, an implementing action from the national authorities is necessary. For instance, the Combined Nomenclature, used for customs and trade statistics purposes in the European Union, will need to be updated before the amendments introduced by the HS 2022 can apply.

Businesses are encouraged to regularly monitor information pertaining to the implementation of the HS 2022. We will share a more detailed overview of the amendments introduced by the HS 2022 in due course. For more information, please contact:

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