On 23 January 2026, the World Customs Organization (WCO) advised that it will amend the tariff classification of dietary supplements to reduce litigation risks and facilitate controls.
Dietary supplements are concentrated sources of nutrients (or other substances) with a nutritional or physiological effect. Such supplements can be packaged in measured doses, such as capsules, pills, tablets, ampoules, and cachets, or in retail packaging for sale. As they are used to maintain general health or well-being, they are usually subject to strict control (for example, by health and/or consumer protection authorities).
The Harmonised System (HS) 2022 and its Explanatory Notes (EN) do not include a comprehensive definition of dietary supplements. Such goods are spread among various tariff headings based on their composition, with tariff heading 21.06 – as a residual heading – covering only products that cannot be classified elsewhere in the HS Nomenclature. As a result, the classification of dietary supplements has been the subject of numerous inquiries and court rulings, leading to divergent classifications among HS Contracting Parties. The collection and evaluation of their trade data are also very difficult.
At the request of member administrations, the matter was initiated and subsequently examined in depth over two HS review cycles, from March 2017 to September 2024. This process involved comprehensive technical discussions, with input from the WCO Scientific Sub-Committee and participation by international organisations, including the Food and Agricultural Organization (FAO) and the World Health Organization (WHO).
As dietary supplements are products commonly recognised as such by industry and trade, particularly in terms of their purpose, it was decided to create a new tariff heading 21.07 for dietary supplements.
This new heading includes two tariff subheadings:
- Dietary supplements put up in measured doses - capsules, pills, tablets, ampoules and cachets intended for taking as single doses, whether or not in packings for retail sale (tariff subheading 2107.10); and
- Dietary supplement preparations in packings for retail sale, but not in measured doses (tariff subheading 2107.90)
HS 2028 also defines in new Notes 4 and 5 to Chapter 21 the concepts of “dietary supplements” and “measured doses” for the purposes of tariff heading 21.07, which will make it possible to distinguish between the products of tariff heading 21.07 and those of other headings, and assess the product transfers arising out of the amendment.
A new Note 2 to Section IV has also been added to establish the priority of the new tariff heading 21.07. It provides that “for the classification of ‘dietary supplements’, put up in measured doses as described in Note 5 to Chapter 21, tariff heading 21.07 shall take precedence over any other tariff heading of the Nomenclature “except for headings of Chapter 30.” Chapter 30 covers pharmaceutical products, including nutritional preparations for intravenous administration.
By enhancing their visibility in the HS, the WCO aims to ensure consistent and uniform classification of dietary supplements for the customs community and trade operators, support the effective application of Customs procedures and regulatory measures, and provide policymakers with clearer and more reliable data on this stream of trade.